Circularizing the Implementing Rules and Regulations of Title XIII of Republic Act No. 8424 Otherwise Known as the "National Internal Revenue Code of 1997," as Amended by Republic Act No. 11534 or the "Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act"

July 12, 2021 REVENUE MEMORANDUM CIRCULAR NO. 83-2021 SUBJECT : Circularizing the Implementing Rules and Regula tions of Title XIII of Republic Act No. 8424 Otherwise Known as the "National Internal Revenue Code of 1997," as Amended by Republic Act No. 115 34 or the "Corporate Recovery and Tax Incentives for Enterprises (CREATE) 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 herewith, as Annex "A" hereof, is the Implementing Rules and Regulations of Title XIII of Republic Act No. 8424 Otherwise Known as the "National Internal Revenue Code of 1997," As Amended by Republic Act No. 11534 or the "Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act." SDHTEC All revenue officials and employees are enjoined to give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ATTACHMENT Implementing Rules and Regulations of Title XIII of Republic Act No. 8424 June 22, 2021.