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Showing 8 results: Memorandum Circulars under RA 11494
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 81-2026 | Prescribing Workaround Procedures for Claiming Five-Year Net Operating Loss Carry-Over Incurred in Taxable Years 2020 and 2021 in the Offline eBIRForms Package and Electronic Filing and Payment System | Jul 22, 2026 | View |
| RMC No. 56-2021 | Circularizes the Implementing Rules and Regulations of Section 4 (nnn) of Republic Act No. 11494 (Bayanihan to Recover as One Act) | May 3, 2021 | View |
| RMC No. 23-2021 | Implements the CY 2021 BIR Priority Programs and Projects | Feb 18, 2021 | View |
| RMC No. 22-2021 | Prescribes the reportorial requirements on the exemption from the Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020 | Feb 18, 2021 | View |
| RMC No. 20-2021 | Circularizes RA No. 11494 (An Act Providing for COVID-19 Response and Recovery Interventions and Providing Mechanisms to Accelerate the Recovery and Bolster the Resiliency of the Philippine Economy, Providing Funds Therefor, and for Other Purposes) | Feb 9, 2021 | View |
| RMC No. 16-2021 | Prescribes the guidelines in the submission of list of recipients of income exempt from Income Tax pursuant to RA No. 11494 (Bayanihan to Recover as One Act), as implemented under RR No. 29-2020 | Jan 28, 2021 | View |
| RMC No. 138-2020 | Clarifies Revenue Regulations No. 25-2020 on the availment of NOLCO for taxpayers adopting fiscal year | Dec 23, 2020 | View |
| RMC No. 120-2020 | Further clarifies the retirement benefits exempt from Income Tax pursuant to RA No. 11494 (Bayanihan to Recover as One Act) as implemented under RR No. 29-2020 | Nov 9, 2020 | View |