BIR Alert No. 23-01

Amending Certain Provisions of RR No. 4-2021, which Implemented the VAT and Percentage Tax Provisions Under RA No. 11534 (RR No. 08-2021 dated June 11, 2021)


The BIR issued this RR to amend certain provisions of RR No. 4-2021 dated April 8, 2021, which implemented the VAT and Percentage Tax provisions of RA No. 11534 or the CREATE Law. Below is the summary of the amendments:


This RR will take effect take effect after 15 days following its publication in the Official Gazette or in a leading newspaper of general circulation. This was published in Philippine Star on June 12, 2021.


You can access the full text here.


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