BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
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Showing 140 results: Memorandum Circulars issued in 2020
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 115-2020 | Clarifies the issuance of Certificate of Zonal Values of Real Properties | Oct 21, 2020 | View |
| RMC No. 114-2020 | Prescribes the guidelines and procedures in the mandatory filing of BIR Form No. 2200-S in the Electronic Filing and Payment System (eFPS) | Oct 20, 2020 | View |
| RMC No. 113-2020 | Publishes the full text of the letter from the Department of Finance to amend the effectivity date of RA No. 11467, as circularized under RMC No. 65-2020 | Oct 19, 2020 | View |
| RMC No. 112-2020 | Suspends the enlisting/delisting of Large Taxpayers | Oct 16, 2020 | View |
| RMC No. 111-2020 | Clarifies certain issues relative to the Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020 | Oct 15, 2020 | View |
| RMC No. 110-2020 | Clarifies the proper modes of service of an electronic Letter of Authority | Oct 6, 2020 | View |
| RMC No. 109-2020 | Publishes the full text of Government Quality Management Committee Memorandum Circular No. 2020-1 entitled “Guidelines on the Validation of the ISO 9001: 2015 Quality Management System (QMS) Certification/Recertification as a Requirement under the Support to Operations (STO) Target for the Grant of the FY 2020 Performance-Based Bonus (PBB)" | Oct 6, 2020 | View |
| RMC No. 108-2020 | Prescribes the use of BIR Form Nos. 2119 – Voluntary Assessment and Payment Program (VAPP) Application Form and BIR Form No. 0622 – VAPP Payment Form pursuant to Revenue Regulations No. 21-2020 | Oct 6, 2020 | View |
| RMC No. 107-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of July 2020 | Oct 1, 2020 | View |
| RMC No. 106-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of June 2020 | Oct 1, 2020 | View |
| RMC No. 105-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of May 2020 | Oct 1, 2020 | View |
| RMC No. 104-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of April 2020 | Oct 1, 2020 | View |
| RMC No. 103-2020 | Prescribes the registration of Overseas Filipinos for purposes of opening a bank account in availing of Personal Equity and Retirement Account (PERA) | Sep 29, 2020 | View |
| RMC No. 102-2020 | Prescribes the revised format for the Notice of Discrepancy pursuant to Revenue Regulations No. 22-2020 | Sep 25, 2020 | View |
| RMC No. 101-2020 | Publishes the full text of the letter from the Food and Drug Administration of the Department of Health containing the “Addendum to the List of VAT-Exempt Drugs for Hypertension, Diabetes and High Cholesterol” pursuant to RA No. 11467 | Sep 25, 2020 | View |
| RMC No. 100-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of March 2020 | Sep 24, 2020 | View |
| RMC No. 99-2020 | Circularizes RA No. 11448, entitled "An Act Expanding Access to Educational Services Through the Establishment and Administration of Transnational Higher Education, and Appropriating Funds Therefor" | Sep 16, 2020 | View |
| RMC No. 98-2020 | Clarifies the submission of BIR Form No. 1709 or the Related Party Transaction (RPT) Form and its attachments, as prescribed in Revenue Regulations No. 19-2020 | Sep 15, 2020 | View |
| RMC No. 97-2020 | Prescribes the policy for the use of BIR Form No. 0605 for Excise Tax purposes | Sep 9, 2020 | View |
| RMC No. 96-2020 | Reiterates the provisions of RMC No. 47-2020, as amended by RMC No. 59-2020, relative to the temporary measures adopted by taxpayers on the receipting/invoicing requirements pursuant to RA No. 11469 (Bayanihan to Heal as One Act) | Sep 7, 2020 | View |
| RMC No. 95-2020 | Prescribes the full text of Civil Service Commission (CSC) Memorandum Circular No. 15, s. 2020 re: amendment to Section 38 of Omnibus Rules on Leave (amended by CSC MC No. 41, s. 1998) | Sep 4, 2020 | View |
| RMC No. 94-2020 | Circularizes Joint Memorandum Order No. 1-2020 prescribing the implementing guidelines for the collection and disbursement of Fuel Marking Fees pursuant to DOF-DBM-COA Permanent Committee Joint Circular 001.2018, and payment of Fuel Marking Fee using BIR Form No. 0623 | Sep 4, 2020 | View |
| RMC No. 93-2020 | Encourages revenue officials and employees to participate in the celebration of the Development Policy Research Month | Sep 2, 2020 | View |
| RMC No. 92-2020 | Further extends the deadline for business registration of those into digital transactions under RMC Nos. 60-2020 and 75-2020 | Sep 1, 2020 | View |
| RMC No. 91-2020 | Circularizes Republic Act No. 11328, entitled "An Act Separating the Sitios of Guina-ang, Madopdop, Mallango, Lanlana and San Pablo from Barangay Lacnog, City of Tabuk, Province of Kalinga and Constituting them into a Separate and Independent Barangay to be known as Barangay Lacnog West" | Aug 27, 2020 | View |