Circularizing the IRR of Section 4 (NNN) of RA No. 11494, Otherwise Known as "The Bayanihan to Recover as One Act"

May 3, 2021 REVENUE MEMORANDUM CIRCULAR NO. 056-21 SUBJECT : Circularizing the Implementing Rules and Regulations (IRR) of Section 4 (NNN) of Republic Act No. 11 494, Otherwise Known as "THE BAYANIHAN TO RECO VER AS ONE ACT" TO : All Internal Revenue Officials, Employees and Others Concerned For the information and guidance of all internal revenue officials, employees and others concerned, attached as Annex "A" hereof is a copy of the Implementing Rules and Regulations (IRR) of Section 4 (NNN) of Republic Act No. 11494, otherwise known as "THE BAYANIHAN TO RECOVER AS ONE ACT." All internal revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible. aScITE (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A Implementing Rules and Regulations of Section 4 (NNN) of Republic Act No. 11494 January 5, 2021.