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)
Clear filters

Showing 222 results: BIR issuances issued in 2020

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 48-2020Prescribes the manner of accepting payment of internal revenue taxes until June 14, 2020May 22, 2020View
RR No. 12-2020Amends Section 2 of RR No. 10-2020, as amended by RR No. 11-2020,  relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of RA No. 11469 (Bayanihan to Heal As One Act)May 21, 2020View
RMC No. 47-2020Prescribes the guidelines on temporary measures adopted by taxpayers relative to the receipting/invoicing requirements during the Enhanced Community Quarantine (ECQ), in relation to the implementation of RA No. 11469 (Bayanihan to Heal as One Act)May 11, 2020View
RMC No. 46-2020Circularizes the guidelines and requirements for POGO Licensees and Service Providers for the processing of their application for a BIR Clearance in connection with the resumption of operationsMay 7, 2020View
RR No. 11-2020Amends Section 2 of RR No. 10-2020 relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of RA No. 11469 (Bayanihan to Heal As One Act)Apr 30, 2020View
RMC No. 45-2020Circularizes Joint Memorandum Circular No. 001-2020 (Guidelines for the Availment of the Small Business Wage Subsidy Measure)Apr 30, 2020View
RMO No. 12-2020Amends the allocation of the CY 2020 BIR Collection Goal by Implementing OfficeApr 27, 2020View
RMO No. 11-2020Amends certain provisions of RMO No. 28-2017 re: guidelines and procedures in the implementation of RA No. 9505 (Personal Equity and Retirement Account [PERA] Act of 2008)Apr 20, 2020View
RMC No. 44-2020Prescribes the issuance of temporary electronic copies of VAT Certificates (VCs) and VAT Identification Cards (VICs) due to the continuing implementation of the Enhanced Community QuarantineApr 17, 2020View
RMC No. 43-2020Prescribes the guidelines in the acceptance of payment of internal revenue taxes during the Enhanced Community Quarantine periodApr 17, 2020View
RMC No. 42-2020Prescribes the guidelines in the filing and payment of Income Tax Returns for Taxable Year 2019Apr 17, 2020View
RR No. 10-2020Amends Section 2 of RR No. 7-2020 relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of RA No. 11469 (Bayanihan to Heal as One Act)Apr 14, 2020View
RMC No. 41-2020Extends the time for filing of application for new Authority to Print Receipts/Invoices of taxpayers with expiring principal and supplementary receipts/invoices and extends the use of expired principal and supplementary receipts/invoicesApr 8, 2020View
RMC No. 40-2020Publishes the full text of the Implementing Rules and Regulations of RA No. 11256 (An Act to Strengthen the Country’s Gross International Reserves, Amending for the Purpose Sections 32 and 151 of the National Internal Revenue Code, as Amended, and for Other Purposes)Apr 8, 2020View
RMC No. 39-2020Further extends the due dates for the submission and/or filing of certain documents and/or returns as well as payment of certain taxes under RR No. 7-2020Apr 8, 2020View
RMC No. 38-2020Further extends the deadline for availment of Tax Amnesty on Delinquencies from May 23, 2020 to June 8, 2020Apr 8, 2020View
RR No. 9-2020Implements Section 4 (Z) and Section 4 (EE) of RA No. 11469 (Bayanihan to Heal as One Act) by granting further benefits on donations during the period of Enhanced Community Quarantine in relation to the NIRC of 1997, as amendedApr 7, 2020View
RMC No. 37-2020Addresses the concerns of taxpayers relative to the filing of tax returns and payment of taxes before the extended deadlineApr 6, 2020View
RMC No. 36-2020Further clarifies the exemption from Documentary Stamp Tax of relief for qualified loans pursuant to RR No. 8-2020 and RMC No. 35-2020Apr 6, 2020View
RR No. 8-2020Implements Section 4 (aa) of RA No. 11469 (Bayanihan to Heal as One Act)Apr 2, 2020View
RMC No. 35-2020Exempts from Documentary Stamp Tax the relief for loans granted under RR No. 8-2020Apr 2, 2020View
RR No. 7-2020Implements Section 4 (z) of RA No. 11469 (Bayanihan to Heal as One Act), particularly in the extension of statutory deadlines and timelines for the filing and submission of any documents and the payment of taxesMar 30, 2020View
RR No. 6-2020Implements the Tax Exemption provision of RA No. 11469 (Bayanihan to Heal as One Act)Mar 30, 2020View
RMO No. 10-2020Prescribes the policies and guidelines relative to the ATRIG requirements of all goods imported under Section 4, Paragraph (o) of " Bayanihan to Heal as One Act"Mar 30, 2020View
RMC No. 34-2020Suspends the running of the Statute of Limitations in the assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of a National Emergency from the COVID-19 SituationMar 30, 2020View