By: Hergie Anne C. De Guzman, CPA
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 29-2021 for the adoption of the electronic signatures (e-Signatures) in the following BIR Forms or Certificates:
BIR was already eyeing on this adoption since the issuance of RMC No. 121-2019 which prescribes the use of certain BIR Forms/Certificate in electronic format.
E-signature is defined in Section 5 of Republic Act No. 8792 or the Electronic Commerce Law of 2000 as any distinctive mark, characteristic and/or sound in electronic form, representing the identity of a person and attached to or logically associated with the electronic data message or electronic document or any methodology or procedures employed or adopted by a person and executed or adopted by such person with the intention of authenticating or approving an electronic data message or electronic document. E-signature is also legally recognized under the said Republic Act.
The following are the policies and guidelines set by BIR for the adoption of e-signatures:
Live Webinar 1 & 2: BIR Tax Compliance for VAT Entity
Live Webinar: Returns and Reports Preparation under eBIR Forms and Online Submissions
Onsite Training: PEZA Registered Entities: Taxation and Basic Reports
Live Webinar on Ph Payroll Computations and Taxation
Onsite Training: Basic Bookkeeping for Non-Accountants
Live Webinar: Winning BIR Tax Assessments Series: Process, Remedies & Writing Effective Protest
Live Webinar: Withholding Taxes, Subjects & Applications
Onsite Seminar: BIR Examination: Their Procedures and Our Defenses
Onsite Training: Basic Business Accounting & BIR Compliance VAT Entity
Live Webinar: Value Added Tax: In and Out