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Showing 222 results: BIR issuances issued in 2020

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 140-2020Notifies the loss of one (1) pad of unused/unissued BIR Form No. 0423 – Apprehension SlipDec 29, 2020View
RMO No. 48-2020Prescribes the guidelines on the reporting compliance for the grant of the FY 2020 Performance-Based BonusDec 23, 2020View
RMO No. 47-2020Consolidates and updates the guidelines and procedures on the processing of claims for Value-Added Tax Credit/Refund, except those under the authority and jurisdiction of the Legal GroupDec 23, 2020View
RMO No. 46-2020Prescribes the guidelines and procedures for the availment of the reduced rate of 15% on intercompany dividends paid by a domestic corporation to a non-resident foreign corporation pursuant to Section 28 (B)(5)(b) of the NIRC of 1997, as amendedDec 23, 2020View
RMC No. 139-2020Prescribes the guidelines on utilization of 5% tax credit prescribed under PERA Act of 2008Dec 23, 2020View
RMC No. 138-2020Clarifies Revenue Regulations No. 25-2020 on the availment of NOLCO for taxpayers adopting fiscal yearDec 23, 2020View
RMC No. 137-2020Notifies of the missing triplicate copy from one (1) unused/unissued set of BIR Form No. 0423 – Apprehension SlipDec 23, 2020View
RR No. 34-2020Prescribes the guidelines and procedures on the submission of BIR Form No. 1709, Transfer Pricing Documentation and other supporting documents, amending pertinent provisions of Revenue Regulations (RR) Nos. 19-2020 and 21-2002, as amended by RR No. 15-2010Dec 21, 2020View
RR No. 33-2020Amends Revenue Regulations No. 21-2020 relative to the Voluntary Assessment and Payment Program for taxable year 2018 under certain conditions.Dec 21, 2020View
RR No. 32-2020Further amends Revenue Regulations No. 4-2019, as amended, by extending the period of availment of Tax Amnesty on Delinquencies until June 30, 2021. RR 32-2020Dec 21, 2020View
RMO No. 45-2020Amends RMO No. 30-2020, which prescribed the Allocation of the CY 2020 BIR Collection Goal by Implementing OfficeDec 21, 2020View
RR No. 31-2020Further amends the pertinent provisions of Revenue Regulations (RR) No. 11-2018, as previously amended by RR No. 7-2019, specifically on the criteria for identifying the Top Withholding AgentsDec 18, 2020View
RMC No. 136-2020Clarifies the suspension of the statute of limitation provided under Revenue Regulations (RR) No. 11-2020Dec 17, 2020View
RMC No. 135-2020Notifies the loss of six (6) unused/unissued BIR Form No. 2298 – Product Replenishment CertificateDec 15, 2020View
RMC No. 134-2020Allows 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 RegionDec 11, 2020View
RMC No. 133-2020Allows 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 UlysessDec 11, 2020View
RMC No. 132-2020Prescribes the new BIR Form No. 2200-C (Excise Tax Return for Cosmetic Procedures) January 2018 VersionDec 11, 2020View
RMC No. 131-2020Circularizes the flyers for professionals, corporations and online sellersDec 10, 2020View
RMC No. 130-2020Prescribes the policies and guidelines in the conduct of online meetings/conference with taxpayersDec 10, 2020View
RMC No. 129-2020Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Maritime Industry Authority (MARINA)Dec 10, 2020View
RMO No. 44-2020Amends the provisions of RMO No. 15-2019 on the establishment of standard taxpayer feedback systemDec 9, 2020View
RMC No. 128-2020Circularizes 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, 2020View
RMC No. 127-2020Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 15, 2020Dec 4, 2020View
RMC No. 126-2020Circularizes the Consolidated Price of Sugar at Millsite for the Month of October 2020Dec 3, 2020View
RMO No. 43-2020Streamlines the process of issuing Tax Residency Certificates (TRCs), amending RMO No. 51-2019Dec 1, 2020View