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Showing 130 results: Memorandum Circulars on Deadlines and extensions

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 95-2021Publishes the Agency Accountability Timelines under Section 5.0 of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2021-1 titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2021 under Executive Order No. 80, s. 2012” and published under RMC No. 85-2021Aug 10, 2021View
RMC No. 92-2021Extends the deadline for filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to the ongoing BIR audit investigation and filing of VAT Refund with the VAT Credit Audit Division (VCAD) due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the countryAug 9, 2021View
RMC No. 91-2021Provides the guidelines in the filing of returns and payment of the corresponding taxes due thereon, and submission of reports and attachments falling within the period from August 6 to August 20, 2021 for taxpayers under ECQ and MECQAug 3, 2021View
RMC No. 46-2021Clarifies the deadline of filing of Annual Income Tax Returns (AITR) for Taxable Year ending December 31, 2020; provides guidelines in the manner of filing thereof, including the use of electronic signature; and reiterates availability of eAFSApr 6, 2021View
RMC No. 45-2021Extends the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR audit investigations, and filing of VAT refund with VAT Credit Audit Division (VCAD)Apr 5, 2021View
RMC No. 44-2021Amends RMC No. 76-2020 to include BIR Form No. 1709 (Information Return on Transactions with Related Party) thru the electronic Audited Financial Statement (eAFS) SystemMar 31, 2021View
RMC No. 39-2021Extends the deadline for the filing of Applications for Value-Added Tax (VAT) Refund Claims and suspends the 90-Day processing at the VAT Credit Audit DivisionMar 22, 2021View
RMC No. 26-2021Extends the deadline of submission of reportorial requirements on the exemption of Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020Feb 24, 2021View
RMC No. 17-2021Extends the deadline for the filing/submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form Nos. 1604-C and 1604-F)Jan 29, 2021View
RMC No. 16-2021Prescribes 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. 29-2020Jan 28, 2021View
RMC No. 92-2020Further extends the deadline for business registration of those into digital transactions under RMC Nos. 60-2020 and 75-2020Sep 1, 2020View
RMC No. 76-2020Clarifies certain issues on the filing of BIR Form No. 1709 (Related Party Transaction Form), and its attachmentsJul 29, 2020View
RMC No. 75-2020Extends the deadline for business registration of those into digital transactions under RMC No. 60-2020Jul 29, 2020View
RMC No. 72-2020Amends Revenue Memorandum Circular No. 36-2020 relative to the removal of requirement for submission of photocopies of documents evidencing credit extensions and credit restructurings granted by covered institution during ECQJul 17, 2020View
RMC No. 61-2020Further extends the deadline for availment of Tax Amnesty on Delinquencies under RR No. 4-2019, as amended by RR No. 5-2020 in relation with RMC No. 33-2020, RMC No. 38-2020 and RR No. 11-2020Jun 15, 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. 38-2020Further extends the deadline for availment of Tax Amnesty on Delinquencies from May 23, 2020 to June 8, 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. 33-2020Extends the deadline for availment of Tax Amnesty on Delinquencies under Revenue Regulations (RR) No. 4-2019 as amended by RR No. 5-2020Mar 24, 2020View
RMC No. 32-2020Extends the deadline for the filing of Certificate of Residence for Tax Treaty Relief (CORIT) FormsMar 23, 2020View
RMC No. 30-2020Amends Revenue Memorandum Circular (RMC) No. 29-2020 and clarifies RMC No. 28-2020 relative to the extension of deadlines for the filing of CY 2019 Income Tax Returns and other  returns and payment of taxes due thereonMar 23, 2020View
RMC No. 29-2020Amends Revenue Memorandum Circular (RMC) No. 26-2020 relative to the extension of deadlines for the filing of various Returns and payment of taxes due thereonMar 19, 2020View
RMC No. 27-2020Extends the deadline for the filing of applications for VAT Refund and ninety (90) day processing period pursuant to Section 112 of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law)Mar 18, 2020View
RMC No. 26-2020Prescribes the guidelines in the filing and payment of the corresponding taxes due per BIR Form Nos. 2550M, 1600WP, 2550Q, 1702Q, 2000, 2000-OT, 1600, 1601C and 2200MMar 17, 2020View
RMC No. 17-2020Further extends the deadline for filing/submission of Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) and extends the deadline for submission of Certificate of Compensation Payment (BIR Form No. 2316) and Annual Information Return of Creditable Income Taxes Withheld (Expanded) (BIR Form No. 1604-E)Feb 28, 2020View