Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

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.

AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Clear filters

Showing 140 results: Memorandum Circulars issued in 2020

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 65-2020Circularizes the effectivity date of Republic Act (RA) No. 11467 entitled "An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265 and 288-A, and Adding a New Section 290-A to RA No. 8424 as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes"Jun 30, 2020View
RMC No. 64-2020Circularizes the revised guidelines and requirements for POGO Licensees and Service Providers in applying for a BIR Clearance in connection with the resumption of operationsJun 24, 2020View
RMC No. 63-2020Publishes the guidelines on the grant of the Performance-Based Bonus for Fiscal Year 2020 under EO No. 80, s. 2012 and EO No. 201, s. 2016Jun 23, 2020View
RMC No. 62-2020Publishes the “List of Prescription Drugs and Medicines for Diabetes, High-Cholesterol and Hypertension Exempt from VAT Beginning January 27, 2020” provided by the Food and Drug Administration of the Department of HealthJun 23, 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. 60-2020Notifies persons conducting business through any forms of electronic media regarding their tax obligations and the registration of their business with the BIRJun 10, 2020View
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. 58-2020Circularizes the Updated List of Accredited Microfinance Non-Government OrganizationsJun 9, 2020View
RMC No. 57-2020Prescribes the updated policy and revised checklist of documentary requirements on business registration and other types of applicationsJun 9, 2020View
RMC No. 56-2020Further clarifies the manner of filing of returns and payment of internal revenue taxes until June 14, 2020Jun 2, 2020View
RMC No. 55-2020Circularizes the Consolidated Price of Sugar at Millsite for the month of February 2020May 28, 2020View
RMC No. 54-2020Announces the availability of the mobile application facility of the PayMaya Philippines, Inc. for the payment of internal revenue taxesMay 28, 2020View
RMC No. 53-2020Circularizes Joint Memorandum Circular (JMC) No. 002-2020 re: amendment to the DOF-BIR-SSS JMC No. 001-2020 (Guidelines for the Availment of the Small Business Wage Subsidy Measure)May 27, 2020View
RMC No. 52-2020Temporarily allows the filing via email of withdrawal of protest on Assessment Notices or Appeal on FDDA for purposes of Tax AmnestyMay 27, 2020View
RMC No. 51-2020Publishes the full text of two (2) Presidential IssuancesMay 27, 2020View
RMC No. 50-2020Reiterates RR No. 10-96 implementing the provisions of Sections 9 and 18 of RA No. 7686 (An Act to Strengthen Manpower Education and Training in the Philippines by Institutionalizing the Dual Training System as an Instructional Delivery System of Technical and Vocational Education and Training, Providing the Mechanism, Appropriating Funds Therefore and for Other Purposes)May 27, 2020View
RMC No. 49-2020Provides additional options in the acceptance and processing of the filed 2019 Income Tax Returns and its required attachments and provides guidelines thereonMay 22, 2020View
RMC No. 48-2020Prescribes the manner of accepting payment of internal revenue taxes until June 14, 2020May 22, 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. 46-2020Circularizes the guidelines and requirements for POGO Licensees and Service Providers for the processing of their application for a BIR Clearance in connection with the resumption of operationsMay 7, 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. 44-2020Prescribes the issuance of temporary electronic copies of VAT Certificates (VCs) and VAT Identification Cards (VICs) due to the continuing implementation of the Enhanced Community QuarantineApr 17, 2020View
RMC No. 43-2020Prescribes the guidelines in the acceptance of payment of internal revenue taxes during the Enhanced Community Quarantine periodApr 17, 2020View
RMC No. 42-2020Prescribes the guidelines in the filing and payment of Income Tax Returns for Taxable Year 2019Apr 17, 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