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The Bureau of Internal Revenue issued Revenue Memorandum Circular (RMC) 19-2022, which provides clarification and guidance to Revenue District Offices (RDOs), revenue officers, and others concerned on Section 8 of Revenue Regulation (RR) 5-2021, particularly on the mandate to issue Certificate Authorizing Registration (CAR) without a prior BIR confirmation or tax ruling on the tax-free exchanges of properties, while at the same time ensuring that proper taxes due to the Government on their subsequent sale or disposition are protected and collected thru the establishment and proper monitoring of their correct substituted basis.

The Bureau of Internal Revenue (BIR) issued Revenue Regulation (RR) No. 1-2022, which extends statutory deadlines for taxpayers within the jurisdiction of BIR Revenue Regions (RRs) and Revenue District Offices (RDOs) classified under Alert Level 3 or higher. Out-of-district filing and payment of taxes are also now allowed.

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 13-2022, which reiterates the amendment on the tax treatment of nonprofit hospitals and proprietary educational institutions through Republic Act No. 11635, entitled “An Act Amending Section 27(B) of the National Internal Revenue Code of 1997, As Amended, and for Other Purposes”.

Last January 17, 2022, the Bureau of Internal Revenue (BIR) has issued a tax advisory reiterating Revenue Memorandum Circular (RMC) No. 18-2021 that allows employer-taxpayers to submit to the BIR copies of Certificate of Compensation Payment/Tax Withheld for Compensation Payment With or Without Tax Withheld (BIR Form No. 2316) for the calendar year ended December 31, 2021, even without the signature of the concerned employee, provided that the BIR Form No. 2316 is duly signed by the authorized representative of the employer-taxpayer.

The Bureau of Internal Revenue (BIR) has issued Bank Bulletin Nos. 2021-26 and 2022-01 to inform all Authorized Agent Banks (AABs) on the modified rules in filing and paying taxes. These relaxed rules are put in place to alleviate the concerns of the taxpayers brought about by Typhoon Odette followed by the rise of COVID-19 cases, which prompted the government to classify some areas in the Philippines under Alert Level 3.

The Bureau of Internal Revenue (BIR) recently issued Revenue Regulation No. 22-2021 on December 24, 2021 which extended the deadline for (1) the filing of tax returns and corresponding attachments; (2) the payment of taxes due thereon; (3) the filing and processing of application for tax refund, including claims for Value-Added Tax (VAT) refund; and (4) the statutory period for the issuance of assessment notices and warrants of distraint and levy, for taxpayers within the jurisdiction of Revenue Regions (RRs) and Revenue District Offices (RDOs) of the BIR that were adversely affected by Typhoon Odette.

The Bureau of Internal Revenue (BIR) outlined certain amendments on the Implementing Rules and Regulations (IRR) of Republic Act No. 11543 or the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act through Revenue Memorandum Circular (RMC) No. 120-2021.

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 112-2021 on November 10, 2021 to address the issues and concerns in relation to the requirement of an Authority to Release Imported Goods (ATRIG) for the importation of perishable agricultural food products that are exempt from Value-Added Tax (VAT) under Section 109(1)(A) of the National Internal Revenue Code of 1997 (Tax Code), as amended.