The Bureau of Internal Revenue has issued Revenue Memorandum Circular (RMC) 63-2021 for the dissemination of the provisions under Republic Act 115171 or “An Act authorizing the President to expedite the processing and issuance of National and Local Permits, Licenses and Certifications in times of National Emergency.”
Under this law, the President, in times of national emergency, shall have the authority to:
a. Accelerate and streamline regulatory processes and procedures for new and pending applications for permits, licenses, clearances, certifications, or authorizations;
b. Suspend or waive the requirements in securing such permits, licenses, clearances, certifications, or authorizations; and
c. Prescribe to be permanent the streamlined regulatory processes and procedures, and the suspension or waiver of the requirements in securing permits, licenses, clearances and certifications, or authorizations.
It is, however, provided that the authority granted shall not be used to undermine existing procedures and processes under applicable laws, rules, and regulations meant to protect the environment, particularly those that aim to safeguard protected areas and their buffer zones, as well as environmentally critical areas.
The President shall have the authority to suspend or remove any government official or employee performing acts contrary to this law, consistent with Article VII, Sections 1 and 17 of the Constitution and other existing laws.
Please be guided accordingly.
P&A Grant Thornton
Certified Public Accountants