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. 90-2020 | Circularizes RA Nos. 11259, 11284 and 11283 | Aug 27, 2020 | View |
| RMC No. 89-2020 | Circularizes Republic Act No. 11336, entitled "An Act Converting the Carlos Hilado Memorial State College in the City of Talisay, and all its Satellite Campuses located in the City of Bacolod and in the Municipality of Binalbagan, all in the Province of Negros Occidental, into a State University to be known as The Carlos Hilado Memorial State University, and Appropriating Funds Therefor" | Aug 27, 2020 | View |
| RMC No. 88-2020 | Circularizes Republic Act No. 11334, entitled "An Act Converting the Marinduque State College in the Municipality of Boac, Province of Marinduque into a State University, to be known as the Marinduque State University, and Appropriating Funds Therefor" | Aug 27, 2020 | View |
| RMC No. 87-2020 | Circularizes Republic Act No. 11335, entitled "An Act Converting the Guimaras State College in the Province of Guimaras, into a State University, and Appropriating Funds Therefor" | Aug 27, 2020 | View |
| RMC No. 86-2020 | Circularizes Republic Act No. 11291, entitled "An Act Providing for a Magna Carta of the Poor" | Aug 27, 2020 | View |
| RMC No. 85-2020 | Circularizes Republic Act No. 11321, entitled "An Act Instituting the Farmers and Fisherfolf Enterprise Development Program of the Department of Agriculture" | Aug 27, 2020 | View |
| RMC No. 84-2020 | Circularizes Republic Act (RA) No. 11453 (Further Strengthening the Powers and Functions of the Authority of the Freeport Area of Bataan) and RA No. 11457 (Creating the Davao International Airport Authority) | Aug 27, 2020 | View |
| RMC No. 83-2020 | Addresses the issues and concerns of taxpayers regarding the tax implications of measures being implemented to prevent the spread of COVID-19 on cross-border matters | Aug 17, 2020 | View |
| RMC No. 82-2020 | Prescribes the guidelines on the use of the eAFS System for the submission of attachments to the Income Tax Returns of taxpayers Fiscal Year Accounting Period and in the submission of attachments to the quarterly Income Tax Returns | Aug 11, 2020 | View |
| RMC No. 81-2020 | Circularizes the clarification on Annex 4 – Citizen/Client Satisfaction Survey of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2020-1, entitled "Guidelines on the Grant of Performance-Based Bonus (PBB) for Fiscal Year (FY) 2020" | Aug 7, 2020 | View |
| RMC No. 80-2020 | Amends the Revenue District Offices covered by RMC No. 79-2020 | Aug 6, 2020 | View |
| RMC No. 79-2020 | Provides the guidelines in the filing of various returns and payment of tax due thereon by taxpayers under the jurisdiction of National Capital Region, Bulacan, Cavite, Laguna and Rizal | Aug 5, 2020 | View |
| RMC No. 78-2020 | Prescribes the guidelines for the filing of various returns and payment of tax due thereon for taxpayers under the jurisdiction of Revenue Region No. 13 – Cebu City | Jul 30, 2020 | View |
| RMC No. 77-2020 | Clarifies the definition of ECQ as referred to under RMC No. 74-2020 | Jul 30, 2020 | View |
| RMC No. 76-2020 | Clarifies certain issues on the filing of BIR Form No. 1709 (Related Party Transaction Form), and its attachments | Jul 29, 2020 | View |
| RMC No. 75-2020 | Extends the deadline for business registration of those into digital transactions under RMC No. 60-2020 | Jul 29, 2020 | View |
| RMC No. 74-2020 | Amends and/or clarifies certain provisions of RMC No. 34-2020 relative to the suspension of the running of the Statute of Limitations | Jul 22, 2020 | View |
| RMC No. 73-2020 | Publishes the full text of CSC Memorandum Circular No. 14, s. 2020 re: Interim Guidelines on Appointments and Other Human Resource Actions for the Period of State of Calamity Due to COVID-19 Pandamic | Jul 21, 2020 | View |
| RMC No. 72-2020 | Amends 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 ECQ | Jul 17, 2020 | View |
| RMC No. 71-2020 | Circularizes the advisory for the adoption of fast-track measures during the COVID-19 state of calamity issued by the Anti-Red Tape Authority through its Advisory No. 01 Series of 2020 | Jul 17, 2020 | View |
| RMC No. 70-2020 | Circularizes the List of Expired Tax Credit Certificates | Jul 17, 2020 | View |
| RMC No. 69-2020 | Prescribes the revised procedures on the cancellation of Permit to Use (PTU) Cash Register Machines (CRM), Point-of-Sale (POS) Machines, and other similar sales machines generating receipts/invoices in compliance with Republic Act No. 11032 | Jul 13, 2020 | View |
| RMC No. 68-2020 | Publishes the full text of Civil Service Commission Memorandum Circular No. 13, s. 2020, re: Filing and Submission of the Revised Statement of Assets, Liabilities and Net Worth (SALN) Form for the Year 2020 | Jul 9, 2020 | View |
| RMC No. 67-2020 | Circularizes Republic Act No. 11439, entitled "An Act Providing for the Regulation and Reorganization of Islamic Banks" | Jul 2, 2020 | View |
| RMC No. 66-2020 | Circularizes Republic Act No. 11364, entitled "An Act Reorganizing and Strengthening the Cooperative Development Authority, Repealing for the Purpose Republic Act No. 6939, Creating the Cooperative Development Authority" | Jul 2, 2020 | View |