Clarifies certain issues relative to the Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020.

Clarifies the proper modes of service of an electronic Letter of Authority.

Publishes the full text of Government Quality Management Committee Memorandum Circular No. 2020-1 entitled “Guidelines on the Validation of the…

Prescribes the use of BIR Form Nos. 2119 – Voluntary Assessment and Payment Program (VAPP) Application Form and BIR Form…