BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 222 results: BIR issuances issued in 2020
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 35-2020 | Prescribes the policies, guidelines and procedures in providing Regional Technical Support | Oct 13, 2020 | View |
| RR No. 27-2020 | Suspends 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, 2020 | View |
| RR No. 26-2020 | Implements Section 4 (zzz) of RA No. 11494 (Bayanihan to Recover as One Act) relative to donations of identified equipment for use in public schools | Oct 6, 2020 | View |
| RMO No. 34-2020 | Creates the Alphanumeric Tax Code (ATC) for Voluntary Assessment and Payment Program pursuant to the implementation of Revenue Regulations No. 21-2020 (Voluntary Assessment and Payment Program for Taxable Year 2018 Under Certain Conditions) | Oct 6, 2020 | View |
| RMO No. 33-2020 | Creates and modifies the Alphanumeric Tax Code (ATC) for Fuel Marking Fee pursuant to the implementation of RA No. 10963 (TRAIN Law) | Oct 6, 2020 | View |
| RMO No. 32-2020 | Creates and modifies the Alphanumeric Tax Code (ATC) for Excise Tax in BIR Form No. 2200-AN (Excise Tax Return for Automobiles and Non-Essential Goods) pursuant to the implementation of RA No. 10963 (TRAIN Law) | Oct 6, 2020 | View |
| RMC No. 110-2020 | Clarifies the proper modes of service of an electronic Letter of Authority | Oct 6, 2020 | View |
| RMC No. 109-2020 | Publishes the full text of Government Quality Management Committee Memorandum Circular No. 2020-1 entitled “Guidelines on the Validation of the ISO 9001: 2015 Quality Management System (QMS) Certification/Recertification as a Requirement under the Support to Operations (STO) Target for the Grant of the FY 2020 Performance-Based Bonus (PBB)" | Oct 6, 2020 | View |
| RMC No. 108-2020 | Prescribes the use of BIR Form Nos. 2119 – Voluntary Assessment and Payment Program (VAPP) Application Form and BIR Form No. 0622 – VAPP Payment Form pursuant to Revenue Regulations No. 21-2020 | Oct 6, 2020 | View |
| RMC No. 107-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of July 2020 | Oct 1, 2020 | View |
| RMC No. 106-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of June 2020 | Oct 1, 2020 | View |
| RMC No. 105-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of May 2020 | Oct 1, 2020 | View |
| RMC No. 104-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of April 2020 | Oct 1, 2020 | View |
| RR No. 25-2020 | Prescribes 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 amended | Sep 30, 2020 | View |
| RR No. 24-2020 | Implements 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 restructured | Sep 30, 2020 | View |
| RR No. 23-2020 | Implements 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 amended | Sep 30, 2020 | View |
| RMC No. 103-2020 | Prescribes the registration of Overseas Filipinos for purposes of opening a bank account in availing of Personal Equity and Retirement Account (PERA) | Sep 29, 2020 | View |
| RMO No. 31-2020 | Amends RMO No. 24-2020 relative to the frequency of reporting of accomplishments on the Taxpayer Awareness Program by the RDOs | Sep 25, 2020 | View |
| RMC No. 102-2020 | Prescribes the revised format for the Notice of Discrepancy pursuant to Revenue Regulations No. 22-2020 | Sep 25, 2020 | View |
| RMC No. 101-2020 | Publishes the full text of the letter from the Food and Drug Administration of the Department of Health containing the “Addendum to the List of VAT-Exempt Drugs for Hypertension, Diabetes and High Cholesterol” pursuant to RA No. 11467 | Sep 25, 2020 | View |
| RMC No. 100-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of March 2020 | Sep 24, 2020 | View |
| RMO No. 30-2020 | Amends RMO No. 16-2020 relative to the allocation of the CY 2020 BIR Collection Goal by Implementing Office | Sep 22, 2020 | View |
| RR No. 22-2020 | Amends certain Sections of RR No. 12-1999, as amended by RR No. 18-2013 and RR No. 7-2018, relative to the Due Process requirement in the issuance of a Deficiency Tax Assessment. RR 22-2020 | Sep 16, 2020 | View |
| RMC No. 99-2020 | Circularizes RA No. 11448, entitled "An Act Expanding Access to Educational Services Through the Establishment and Administration of Transnational Higher Education, and Appropriating Funds Therefor" | Sep 16, 2020 | View |
| RMC No. 98-2020 | Clarifies the submission of BIR Form No. 1709 or the Related Party Transaction (RPT) Form and its attachments, as prescribed in Revenue Regulations No. 19-2020 | Sep 15, 2020 | View |