Correcting the Reference Numbers of Related Issuances under Revenue Memorandum Circular No. 4-2021

March 25, 2021 REVENUE MEMORANDUM CIRCULAR NO. 053-21 SUBJECT : Correcting the Reference Numbers of Related Issuances under Revenue Memorandum Circular No. 4-2021 TO : All Internal Revenue Officials, Employees and Others Concerned For the information and guidance of all concerned, this Circular is hereby issued to correct the corresponding reference numbers of related issuances enumerated in the respective tables for taxpayers required to use the eBIR Forms System and those mandated to use the eFPS, pursuant to Revenue Memorandum Circular No. 4-2021, on the guidelines for the filing of tax returns including the required attachments and the payment of internal revenue taxes. CAIHTE The following reference numbers of related issuances shall read as follows: a. The following taxpayers are required to use eBIR Forms: No. List of Taxpayers Related Issuance 6 Government Owned or Controlled Corporations (GOCCs) RR No. 6-2014 and RR No. 9-2016 7 Local Government Units (LGUs), except barangays RR No. 6-2014 and RR No. 9-2016 8 Cooperatives registered with National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA) RR No. 6-2014 and RR No. 9-2016 b. The following taxpayers are required to use eFPS: No. List of Taxpayers Related Issuance 11 Insurance Companies and Stockbrokers RMC No. 71-2004 Revenue officials, employees and others concerned are enjoined to give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue