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Showing 140 results: Memorandum Circulars issued in 2020

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 15-2020Prescribes the manner on how concerned taxpayers shall be informed of the procedures in responding to the issuance of Deficiency Tax AssessmentsFeb 27, 2020View
RMC No. 14-2020Clarifies the taxability of the Bangko Sentral ng Pilipinas pursuant to Republic Act No. 11211 amending Section 125 of Republic Act No. 7653 (The New Central Bank Act) and other existing laws and revenue issuancesFeb 24, 2020View
RMC No. 13-2020Circularizes the availability of BIR Form Nos. 1600-VT and 1600-PT January 2018 VersionFeb 7, 2020View
RMC No. 12-2020Circularizes the availability of the revised BIR Form No. 2552 [Percentage Tax Return (For Transactions Involving Shares of Stocks Listed and Traded Through the Local Stock Exchange (LSE) or Through Initial and/or Secondary Public Offering)] January 2018 (ENCS)Feb 7, 2020View
RMC No. 11-2020Further clarifies certain issues on Tax Amnesty on Delinquencies thereby amending and supplementing RMC No. 57-2019Feb 6, 2020View
RMC No. 10-2020Suspends the requirement for Permit to Use (PTU) Computerized Accounting System (CAS), Computerized Books of Accounts (CBA) and/or Component(s) thereof and allows their use subject to compliance requirementFeb 6, 2020View
RMC No. 9-2020Circularizes the Consolidated Price of Sugar at Millsite for the month of December 2019Feb 5, 2020View
RMC No. 8-2020Notifies the loss of several triplicate copies of used/issued BIR Form No. 0402 – Authority to Cancel AssessmentFeb 5, 2020View
RMC No. 7-2020Suspends the deadlines in the acceptance of tax returns and payment of Internal Revenue Taxes of Taxpayers in the province of BatangasJan 23, 2020View
RMC No. 6-2020Extends the Submission of Sworn Declaration of Inventory per branch as of December 31, 2019, on or before January 31, 2020Jan 22, 2020View
RMC No. 5-2020Publishes the Daily Minimum Wage Rates in Cordillera Administrative Region (CAR) under Wage No. RB-CAR-20Jan 22, 2020View
RMC No. 4-2020Notifies the loss of two (2) pads of unused/unissued BIR Form No. 2524 – Revenue Official ReceiptJan 10, 2020View
RMC No. 3-2020Circularizes the availability of the revised BIR Form No. 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) January 2018 (ENCS)Jan 3, 2020View
RMC No. 2-2020Mandates all Revenue District Offices to require all gasoline stations to submit a sworn declaration of Inventory of Diesel, Gasoline and Kerosene as of December 31, 2019Jan 3, 2020View
RMC No. 1-2020Circularizes the Consolidated Price of Sugar at Millsite for the Month of November 2019Jan 3, 2020View