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Showing 9 results: Memorandum Circulars under RA 11469

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 59-2020Amends the provisions of RMC No. 47-2020 relative to the temporary measures adopted by taxpayers on the receipting/invoicing requirements pursuant to RA No. 11469 (Bayanihan to Heal as One Act)Jun 9, 2020View
RMC No. 47-2020Prescribes the guidelines on temporary measures adopted by taxpayers relative to the receipting/invoicing requirements during the Enhanced Community Quarantine (ECQ), in relation to the implementation of RA No. 11469 (Bayanihan to Heal as One Act)May 11, 2020View
RMC No. 45-2020Circularizes Joint Memorandum Circular No. 001-2020 (Guidelines for the Availment of the Small Business Wage Subsidy Measure)Apr 30, 2020View
RMC No. 41-2020Extends the time for filing of application for new Authority to Print Receipts/Invoices of taxpayers with expiring principal and supplementary receipts/invoices and extends the use of expired principal and supplementary receipts/invoicesApr 8, 2020View
RMC No. 39-2020Further extends the due dates for the submission and/or filing of certain documents and/or returns as well as payment of certain taxes under RR No. 7-2020Apr 8, 2020View
RMC No. 37-2020Addresses the concerns of taxpayers relative to the filing of tax returns and payment of taxes before the extended deadlineApr 6, 2020View
RMC No. 36-2020Further clarifies the exemption from Documentary Stamp Tax of relief for qualified loans pursuant to RR No. 8-2020 and RMC No. 35-2020Apr 6, 2020View
RMC No. 35-2020Exempts from Documentary Stamp Tax the relief for loans granted under RR No. 8-2020Apr 2, 2020View
RMC No. 34-2020Suspends the running of the Statute of Limitations in the assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of a National Emergency from the COVID-19 SituationMar 30, 2020View