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Showing 17 results: BIR issuances under RA 11494

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 81-2026Prescribing Workaround Procedures for Claiming Five-Year Net Operating Loss Carry-Over Incurred in Taxable Years 2020 and 2021 in the Offline eBIRForms Package and Electronic Filing and Payment SystemJul 22, 2026View
RMO No. 32-2025Creation, Modification and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act) and R.A. No. 11491 (Bayanihan to Recover as One Act)Jun 30, 2025View
RMC No. 56-2021Circularizes the Implementing Rules and Regulations of Section 4 (nnn) of Republic Act No. 11494 (Bayanihan to Recover as One Act)May 3, 2021View
RMC No. 23-2021Implements the CY 2021 BIR Priority Programs and ProjectsFeb 18, 2021View
RMC No. 22-2021Prescribes the reportorial requirements on the exemption from the Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020Feb 18, 2021View
RMC No. 20-2021Circularizes RA No. 11494 (An Act Providing for COVID-19 Response and Recovery Interventions and Providing Mechanisms to Accelerate the Recovery and Bolster the Resiliency of the Philippine Economy, Providing Funds Therefor, and for Other Purposes)Feb 9, 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. 138-2020Clarifies Revenue Regulations No. 25-2020 on the availment of NOLCO for taxpayers adopting fiscal yearDec 23, 2020View
RMC No. 120-2020Further clarifies the retirement benefits exempt from Income Tax pursuant to RA No. 11494 (Bayanihan to Recover as One Act) as implemented under RR No. 29-2020Nov 9, 2020View
RR No. 30-2020Prescribes the rules and regulations to implement Section 11(f) and (g) of RA No. 11494 (Bayanihan to Recover as One Act) on the taxes derived from gaming and non-gaming operations as other sources of funding to address the COVID-I9 pandemicOct 30, 2020View
RR No. 29-2020Implements the provisions of RA No. 11494 (Bayanihan to Recover as One Act) relative to the tax exemption of certain income paymentsOct 15, 2020View
RR No. 28-2020Implements the tax exemption provisions under Section 4 (cc) and Section 18 of RA No. 11494 (Bayanihan to Recover as One Act) on the incentives for the manufacture or importation of certain equipment, supplies or goodsOct 15, 2020View
RR No. 27-2020Suspends the filing and 90-day processing of Value-Added Tax (VAT) Refund claims anchored under Section 112 of the Tax Code of 1997, as amended, in relation to Section 4(tt) of RA No. 11494 (Bayanihan to Recover as One Act)Oct 6, 2020View
RR No. 26-2020Implements Section 4 (zzz) of RA No. 11494 (Bayanihan to Recover as One Act) relative to donations of identified equipment for use in public schoolsOct 6, 2020View
RR No. 25-2020Prescribes the Rules and Regulations to implement Section 4 (bbbb) of RA No. 11494 (Bayanihan to Recover as One Act) relative to Net Operating Loss Carry-Over (NOLCO) under Section 34 (D)(3) of the NIRC, as amendedSep 30, 2020View
RR No. 24-2020Implements Section 4 (uu) of RA No. 11494 (Bayanihan to Recover as One Act) on the exemption from Documentary Stamp Tax of loans extended or credits restructuredSep 30, 2020View
RR No. 23-2020Implements Section 6 of RA No. 11494 (Bayanihan to Recover as One Act) on the repeal of tax on the Initial Public Offering (IPO) of shares of stocks provided under Section 127 (B) of the NIRC of 1997, as amendedSep 30, 2020View