RMC No. 91-2023 — Circularizes the amendment to Rule 18, Section 5 of the Implementing Rules and Regulations (IRR) of RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act) Digest | Full Text | IRR - RA No. 11534
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNALREVENTE NNTrYYyiT T31 2023 BUREAU OF INTERNAL REVENUE BIR National Office Building Diliman, Quezon City RECORDS MGT. DIVISION
Date:_SEP 1"1 2023
REVENUE MEMORANDUM CIRCULAR NO. - 2023
SUBJECT: Circularizing the Amendment to Rule 18, Section 5 of the Implementing Rules and Regulations (IRR) of Republic Act (RA) No. 11534, 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 officers, employees and
of RA No. 11534, or the CREATE Act. The amendment addresses the value-added tax (VAT) others concerned, attached is the full text of the amendment to Rule 18, Section 5 of the IRR
registered prior to the CREATE Act. related issues and concerns of registered business enterprises (RBEs) particularly those
wide a publicity as possible. All concerned are hereby enjoined to be guided accordingly and give this Circular as
ROME UmaguI, Jr. Compussioner of Internal Revenue n13741
2
TBUREAUOF NNALREVENU INTERNALCOMMUNIO . TONS DIVISION
G5 FY
CEPA
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