Summary
RMC No. 70-2020 circularizes the list of Tax Credit Certificates (TCC) that were already expired as of June 13, 2020.
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Key points
- Notice to owners. The Circular counts as sufficient notice to the concerned taxpayer-owners of the TCCs, as provided in Revenue Regulations No. 14-2020.
Who is affected
- Taxpayer-owners of expired TCCs
Deadlines and effectivity
- List covers TCCs expired as of June 13, 2020
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.