BIR Revenue Memorandum Circular No. 36-2021 dated January 15, 2021 entitled "Shift from Final to Creditable System on the Value-Added Tax (VAT) Witheld on Sales to Government or Any of Its Political Subdivisions, Instrumentalities or Agencies, including Government-Owned or Controlled Corporations (GOCCs)".

Category: 
Department Memorandum Circulars
Sub Category: 
acct-budget-funds-taxes
Series: 
2021
No: 
18
File: 
PDF icon DMC_018_s2021.pdf
Date: 
Thursday, March 11, 2021
keywords: 
BIR revenue circular 36-2021 shift from final creditable system VAT witheld sales government political subdivisions instrumentalities agencies GOCC controlled corporation