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. 140-2020 | Notifies the loss of one (1) pad of unused/unissued BIR Form No. 0423 – Apprehension Slip | Dec 29, 2020 | View |
| RMC No. 139-2020 | Prescribes the guidelines on utilization of 5% tax credit prescribed under PERA Act of 2008 | Dec 23, 2020 | View |
| RMC No. 138-2020 | Clarifies Revenue Regulations No. 25-2020 on the availment of NOLCO for taxpayers adopting fiscal year | Dec 23, 2020 | View |
| RMC No. 137-2020 | Notifies of the missing triplicate copy from one (1) unused/unissued set of BIR Form No. 0423 – Apprehension Slip | Dec 23, 2020 | View |
| RMC No. 136-2020 | Clarifies the suspension of the statute of limitation provided under Revenue Regulations (RR) No. 11-2020 | Dec 17, 2020 | View |
| RMC No. 135-2020 | Notifies the loss of six (6) unused/unissued BIR Form No. 2298 – Product Replenishment Certificate | Dec 15, 2020 | View |
| RMC No. 134-2020 | Allows the acceptance of tax returns of National Government Agencies mandated to file tax returns thru the eFPS in areas affected by Typhoon Rolly in Bicol Region | Dec 11, 2020 | View |
| RMC No. 133-2020 | Allows manual filing of tax returns and manual payments of taxes due thereon during unavailability of the Electronic Filing and Payment System due to typhoon Rolly and Ulysess | Dec 11, 2020 | View |
| RMC No. 132-2020 | Prescribes the new BIR Form No. 2200-C (Excise Tax Return for Cosmetic Procedures) January 2018 Version | Dec 11, 2020 | View |
| RMC No. 131-2020 | Circularizes the flyers for professionals, corporations and online sellers | Dec 10, 2020 | View |
| RMC No. 130-2020 | Prescribes the policies and guidelines in the conduct of online meetings/conference with taxpayers | Dec 10, 2020 | View |
| RMC No. 129-2020 | Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Maritime Industry Authority (MARINA) | Dec 10, 2020 | View |
| RMC No. 128-2020 | Circularizes Joint Memorandum Circular (JMC) No. 003.2020 (Implementing Rules and Regulations of Heated Tobacco Products and Vapor Products as Prescribed by Republic Act Nos. 11346 and 11467) | Dec 7, 2020 | View |
| RMC No. 127-2020 | Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 15, 2020 | Dec 4, 2020 | View |
| RMC No. 126-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of October 2020 | Dec 3, 2020 | View |
| RMC No. 125-2020 | Announces the availability of BIR Form No. 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) January 2018 (ENCS) in the Electronic Filing and Payment System (eFFS) | Nov 27, 2020 | View |
| RMC No. 124-2020 | Clarifies certain provisions of RMO No. 76-2010 in relation to the Joint Rules and Regulations implementing Articles 60, 61 and 144 of RA No. 9520 (Philippine Cooperative Code of 2008) and other related revenue issuances | Nov 26, 2020 | View |
| RMC No. 123-2020 | Publishes the Memorandum of Agreement between the Bureau of Internal Revenue and the Land Registration Authority | Nov 23, 2020 | View |
| RMC No. 122-2020 | Publishes the letter from the Food and Drug Administration regarding clarification on the List of VAT-Exempt Drugs Under Joint AO No. 2-2018 | Nov 23, 2020 | View |
| RMC No. 121-2020 | Announces the pilot implementation of Online Application for Tax Clearance for Bidding Purposes and Tax Compliance Verification Certificate (eTCBP/TCVC) | Nov 17, 2020 | View |
| RMC No. 120-2020 | Further clarifies the retirement benefits exempt from Income Tax pursuant to RA No. 11494 (Bayanihan to Recover as One Act) as implemented under RR No. 29-2020 | Nov 9, 2020 | View |
| RMC No. 119-2020 | Notifies the loss of five (5) sets of unused/unissued BIR Form No. 2524 – Revenue Official Receipt | Nov 9, 2020 | View |
| RMC No. 118-2020 | Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.7 | Nov 6, 2020 | View |
| RMC No. 117-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of September 2020 | Nov 5, 2020 | View |
| RMC No. 116-2020 | Notifies the loss of one (1) pad of unused/unissued BIR Form No. 0423 – Apprehension Slip | Oct 26, 2020 | View |