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RMC No. 65-2020: Circularizes 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”

June 30, 2020

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Summary

RMC No. 65-2020 circularizes the effectivity date of RA No. 11467, which amends Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265 and 288-A and adds a new Section 290-A to the National Internal Revenue Code of 1997.

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Key points

Effectivity. RA No. 11467 states that it takes effect immediately after complete publication in a newspaper of general circulation, or on January 27, 2020.

Deadlines and effectivity

Effectivity: January 27, 2020

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.