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Tax Notes

Suspension of enlisting and delisting of large taxpayers

The Bureau of Internal Revenue (BIR) has recently issued Revenue Memorandum Circular (RMC) 02-2021 in reference to RMC 112-2020 to inform all concerned on the guidelines on the suspension of enlisting and delisting of Large Taxpayers by the BIR.

The following shall be observed effective Jan. 1, 2021:

  1. All transactions of enlisted taxpayers, effectivity of which was postponed up to Jan 1, 2021 under RMC 112-2020, shall continue to be handled by the Revenue District Office (RDO) where they are registered prior to July 1, 2020; and,
  2. All transactions of delisted taxpayers may now be handled by the RDO having jurisdiction over the said taxpayers.

Please be guided accordingly.


P&A Grant Thornton

Certified Public Accountants


As published in SunStar Cebu, dated 27 January 2021