RMC No. 70-2020: Circularizes the List of Expired Tax Credit Certificates

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Summary

RMC No. 70-2020 circularizes the list of Tax Credit Certificates (TCC) that were already expired as of June 13, 2020.

Key points

  1. Notice to owners. The Circular counts as sufficient notice to the concerned taxpayer-owners of the TCCs, as provided in Revenue Regulations No. 14-2020.

Who is affected

  • Taxpayer-owners of expired TCCs

Deadlines and effectivity

  • List covers TCCs expired as of June 13, 2020

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

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