RMC No. 96-2020: Reiterates the provisions of RMC No. 47-2020, as amended by RMC No. 59-2020, relative to the temporary measures adopted by taxpayers on the receipting/invoicing requirements pursuant to RA No. 11469 (Bayanihan to Heal as One Act)

Summary

RMC No. 96-2020 reiterates RMC No. 47-2020, as amended by RMC No. 59-2020, on the temporary receipting and invoicing measures under RA No. 11469 (Bayanihan to Heal as One Act), for the MECQ period of August 4 to 18, 2020.

Key points

1. Areas and period. The MECQ covered the National Capital Region, Bulacan, Cavite, Rizal and Laguna from August 4 to 18, 2020.
2. Compliance. Taxpayers in those areas who used temporary measures during the MECQ must comply with RMC No. 47-2020. They submit the Summary of Temporary Receipts/Invoices Issued to their Revenue District Offices within ninety (90) days from the lifting of the MECQ.

Who is affected

• Taxpayers in NCR, Bulacan, Cavite, Rizal and Laguna who adopted temporary receipting measures during the MECQ

Deadlines and effectivity

• MECQ period: August 4 to 18, 2020
• Summary due within ninety (90) days from the lifting of the MECQ

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