Circularizing DTI-DSWD-NCSC-NCDA-DOH-BIR-DILG JMC 01-2022
Revenue Memorandum Circular No. 71-2022 provides guidance on the implementation of the Joint Memorandum Circular (JMC) 01-2022, which outlines the mandatory statutory benefits and privileges for senior citizens and persons with disabilities when making purchases through online platforms and phone calls. The circular emphasizes the importance of ensuring these groups receive their entitled benefits during e-commerce transactions. Internal revenue officials and employees are instructed to widely disseminate this information to ensure compliance and awareness. The initiative aims to enhance accessibility and support for senior citizens and persons with disabilities in the digital marketplace.
Law Information
- Reference Number
- Revenue Memorandum Circular No. 71-2022
- Date Enacted
- Category
- Other Rules and Procedures
- Subcategory
- Bureau of Internal Revenue
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
May 18, 2022
REVENUE MEMORANDUM CIRCULAR NO. 71-2022
| SUBJECT | : | Circularizing DTI-DSWD-NCSC-NCDA-DOH-BIR-DILG JMC 01-2022, Entitled "Guidelines on the Provision of the Mandatory Statutory Benefits and Privileges of the Senior Citizens and Persons with Disabilities on Their Purchases Through Online (E-Commerce) and Phone Call/SMS" |
| 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 the copy of DTI-DSWD-NCSC-NCDA-DOH-BIR-DILG JMC 01-2022, entitled "GUIDELINES ON THE PROVISION OF THE MANDATORY STATUTORY BENEFITS AND PRIVILEGES OF THE SENIOR CITIZENS AND PERSONS WITH DISABILITIES ON THEIR PURCHASES THROUGH ONLINE (E-COMMERCE) AND PHONE CALL/SMS."
All internal revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible.
CAESAR R. DULAY
Commissioner of Internal Revenue
By:
(SGD.) MARISSA O. CABREROS
Deputy Commissioner
Legal Group
Officer-in-Charge
ANNEX A
DTI-DSWD-NCSC-NCDA-DOH-BIR-DILG Joint Memorandum (JMC) No. 01, Series of 2022
Cite This Law
Circularizing DTI-DSWD-NCSC-NCDA-DOH-BIR-DILG JMC 01-2022, Revenue Memorandum Circular No. 71-2022, May 18, 2022 (Philippines)
Circularizing DTI-DSWD-NCSC-NCDA-DOH-BIR-DILG JMC 01-2022, Revenue Memorandum Circular No. 71-2022 (Phil. 2022)
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