| No. of Issuance | Subject Matter | Date of Issue |
| RMC No. 1-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of November 2019 Digest | Full Text | Annex A |
January 3, 2020 |
| RMC No. 2-2020 | Mandates all Revenue District Offices to require all gasoline stations to submit a sworn declaration of Inventory of Diesel, Gasoline and Kerosene as of December 31, 2019 Digest | Full Text | Annex A |
January 3, 2020 |
| RMC No. 3-2020 | Circularizes the availability of the revised BIR Form No. 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) January 2018 (ENCS) Digest | Full Text | Annex A |
January 3, 2020 |
| RMC No. 4-2020 | Notifies the loss of two (2) pads of unused/unissued BIR Form No. 2524 - Revenue Official Receipt Digest | Full Text |
January 10, 2020 |
| RMC No. 5-2020 | Publishes the Daily Minimum Wage Rates in Cordillera Administrative Region (CAR) under Wage No. RB-CAR-20 Digest | Full Text |
January 22, 2020 |
| RMC No. 6-2020 | Extends the Submission of Sworn Declaration of Inventory per branch as of December 31, 2019, on or before January 31, 2020 Digest | Full Text | Annex A |
January 22, 2020 |
| RMC No. 7-2020 | Suspends the deadlines in the acceptance of tax returns and payment of Internal Revenue Taxes of Taxpayers in the province of Batangas Digest | Full Text |
January 23, 2020 |
| RMC No. 8-2020 | Notifies the loss of several triplicate copies of used/issued BIR Form No. 0402 – Authority to Cancel Assessment Digest | Full Text |
February 5, 2020 |
| RMC No. 9-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the month of December 2019 Digest | Full Text | Annex A |
February 5, 2020 |
| RMC No. 10-2020 | Suspends the requirement for Permit to Use (PTU) Computerized Accounting System (CAS), Computerized Books of Accounts (CBA) and/or Component(s) thereof and allows their use subject to compliance requirement Digest | Full Text | Annex A | Annex A-1 | Annex B |
February 6, 2020 |
| RMC No. 11-2020 | Further clarifies certain issues on Tax Amnesty on Delinquencies thereby amending and supplementing RMC No. 57-2019 Digest | Full Text |
February 6, 2020 |
| RMC No. 12-2020 | Circularizes the availability of the revised BIR Form No. 2552 [Percentage Tax Return (For Transactions Involving Shares of Stocks Listed and Traded Through the Local Stock Exchange (LSE) or Through Initial and/or Secondary Public Offering)] January 2018 (ENCS) Digest | Full Text | BIR Form No. 2552 | Guidelies |
February 7, 2020 |
| RMC No. 13-2020 | Circularizes the availability of BIR Form Nos. 1600-VT and 1600-PT January 2018 Version Digest | Full Text | BIR Form No. 1600-VT | Guidelines | BIR Form No. 1600-PT | Guidelines |
February 7, 2020 |
| RMC No. 14-2020 | Clarifies the taxability of the Bangko Sentral ng Pilipinas pursuant to Republic Act No. 11211 amending Section 125 of Republic Act No. 7653 (The New Central Bank Act) and other existing laws and revenue issuances Digest | Full Text |
February 24, 2020 |
| RMC No. 15-2020 |
Prescribes the manner on how concerned taxpayers shall be informed of the procedures in responding to the issuance of Deficiency Tax Assessments Digest | Full Text | Annex A |
February 27, 2020 |
| RMC No. 16-2020 | Circularizes the availability of offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.6 Digest | Full Text |
February 27, 2020 |
| RMC No. 17-2020 | Further extends the deadline for filing/submission of Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) and extends the deadline for submission of Certificate of Compensation Payment (BIR Form No. 2316) and Annual Information Return of Creditable Income Taxes Withheld (Expanded) (BIR Form No. 1604-E) Digest | Full Text |
February 28, 2020 |
| RMC No. 18-2020 | Prescribes the use of old BIR Form Nos. 1604-CF and 1604-E for online filing of Annual Information Returns for Compensation, Final Withholding Taxes and Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax Digest | Full Text |
February 28, 2020 |
| RMC No. 19-2020 | Publishes the Daily Minimum Wage Rates in Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) under Wage Order No. BARMM-01 Digest | Full Text |
March 4, 2020 |
| RMC No. 20-2020 | Publishes the Daily Minimum Wage Rates in Central Visayas (REGION VII) under Wage Order No. ROVII-DW-02 Digest | Full Text |
March 4, 2020 |
| RMC No. 21-2020 | Publishes the Daily Minimum Wage Rates in Central Luzon (REGION III) under Wage Order No. RBIII-22 Digest | Full Text |
March 4, 2020 |
| RMC No. 22-2020 | Publishes the Daily Minimum Wage Rates in SOCCSKSARGEN (REGION XII) under Wage Order No. RB-XII-21 Digest | Full Text |
March 4, 2020 |
| RMC No. 23-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the month of January 2020 Digest | Full Text | Annex A |
March 4, 2020 |
| RMC No. 24-2020 | Provides the transitory procedures for compliance with the Administrative Rrequirements in implementing the Excise Tax on alcohol and tobacco products provisions of Republic Act (RA) No. 11346, as further amended by RA No. 10963 and for other purposes, as further amended by RA No. 11467 Digest | Full Text |
March 6, 2020 |
| RMC No. 25-2020 | Prescribes the guidelines in the filing of the 2019 Income Tax Returns and submission of required attachments Digest | Full Text | Annex A | Annex B | Annex C | Annex D |
March 17, 2020 |
| RMC No. 26-2020 | Prescribes the guidelines in the filing and payment of the corresponding taxes due per BIR Form Nos. 2550M, 1600WP, 2550Q, 1702Q, 2000, 2000-OT, 1600, 1601C and 2200M Digest | Full Text |
March 17, 2020 |
| RMC No. 27-2020 | Extends the deadline for the filing of applications for VAT Refund and ninety (90) day processing period pursuant to Section 112 of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law) Digest | Full Text |
March 18, 2020 |
| RMC No. 28-2020 | Prescribes amended guidelines in the filing of the 2019 Income Tax Returns and submission of required attachments Digest | Full Text |
March 18, 2020 |
| RMC No. 29-2020 | Amends Revenue Memorandum Circular (RMC) No. 26-2020 relative to the extension of deadlines for the filing of various Returns and payment of taxes due thereon Digest | Full Text |
March 19, 2020 |
| RMC No. 30-2020 | Amends Revenue Memorandum Circular (RMC) No. 29-2020 and clarifies RMC No. 28-2020 relative to the extension of deadlines for the filing of CY 2019 Income Tax Returns and other returns and payment of taxes due thereon Digest | Full Text | Annex A |
March 23, 2020 |
| RMC No.31-2020 | Extends the period of submission or filing of documents and correspondences pursuant to certain provisions in the Tax Code, as amended, and existing Revenue Regulations Digest | Full Text |
March 23, 2020 |
| RMC No. 32-2020 | Extends the deadline for the filing of Certificate of Residence for Tax Treaty Relief (CORIT) Forms Digest | Full Text |
March 23, 2020 |
| RMC No. 33-2020 | Extends the deadline for availment of Tax Amnesty on Delinquencies under Revenue Regulations (RR) No. 4-2019 as amended by RR No. 5-2020 Digest | Full Text |
March 24, 2020 |
| RMC No. 34-2020 | Suspends 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 Situation Digest | Full Text |
March 30, 2020 |
| RMC No. 35-2020 | Exempts from Documentary Stamp Tax the relief for loans granted under RR No. 8-2020 Digest | Full Text |
April 2, 2020 |
| RMC No. 36-2020 | Further clarifies the exemption from Documentary Stamp Tax of relief for qualified loans pursuant to RR No. 8-2020 and RMC No. 35-2020 Digest | Full Text |
April 6, 2020 |
| RMC No. 37-2020 | Addresses the concerns of taxpayers relative to the filing of tax returns and payment of taxes before the extended deadline Digest | Full Text |
April 6, 2020 |
| RMC No. 38-2020 | Further extends the deadline for availment of Tax Amnesty on Delinquencies from May 23, 2020 to June 8, 2020 Digest | Full Text |
April 8, 2020 |
| RMC No. 39-2020 | Further 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. 7-2020 Digest | Full Text |
April 8, 2020 |
| RMC No. 40-2020 | Publishes 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) Digest | Full Text | Implementing Rules and Regulations |
April 8, 2020 |
| RMC No. 41-2020 | Extends 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/invoices Digest | Full Text |
April 8, 2020 |
| RMC No. 42-2020 | Prescribes the guidelines in the filing and payment of Income Tax Returns for Taxable Year 2019 Digest | Full Text | Annex A |
April 17, 2020 |
| RMC No. 43-2020 | Prescribes the guidelines in the acceptance of payment of internal revenue taxes during the Enhanced Community Quarantine period Digest | Full Text |
April 17, 2020 |
| RMC No. 44-2020 | Prescribes the issuance of temporary electronic copies of VAT Certificates (VCs) and VAT Identification Cards (VICs) due to the continuing implementation of the Enhanced Community Quarantine Digest | Full Text |
April 17, 2020 |
| RMC No. 45-2020 | Circularizes Joint Memorandum Circular No. 001-2020 (Guidelines for the Availment of the Small Business Wage Subsidy Measure) Digest | Full Text | JMC No. 001-2020 |
April 30, 2020 |
| RMC No. 46-2020 | Circularizes 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 operations Digest | Full Text | Annex A |
May 7, 2020 |
| RMC No. 47-2020 | Prescribes 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) Digest | Full Text | Annex A |
May 11, 2020 |
| RMC No. 48-2020 | Prescribes the manner of accepting payment of internal revenue taxes until June 14, 2020 Digest | Full Text |
May 22, 2020 |
| RMC No. 49-2020 | Provides additional options in the acceptance and processing of the filed 2019 Income Tax Returns and its required attachments and provides guidelines thereon Digest | Full Text | Annex 1 |
May 22, 2020 |
| RMC No. 50-2020 | Reiterates RR No. 10-96 implementing the provisions of Sections 9 and 18 of RA No. 7686 (An Act to Strengthen Manpower Education and Training in the Philippines by Institutionalizing the Dual Training System as an Instructional Delivery System of Technical and Vocational Education and Training, Providing the Mechanism, Appropriating Funds Therefore and for Other Purposes) Digest | Full Text |
May 27, 2020 |
| RMC No. 51-2020 | Publishes the full text of two (2) Presidential Issuances Digest | Full Text |
May 27, 2020 |
| RMC No. 52-2020 | Temporarily allows the filing via email of withdrawal of protest on Assessment Notices or Appeal on FDDA for purposes of Tax Amnesty Digest | Full Text |
May 27, 2020 |
| RMC No. 53-2020 | Circularizes Joint Memorandum Circular (JMC) No. 002-2020 re: amendment to the DOF-BIR-SSS JMC No. 001-2020 (Guidelines for the Availment of the Small Business Wage Subsidy Measure) Digest | Full Text |
May 27, 2020 |
| RMC No. 54-2020 | Announces the availability of the mobile application facility of the PayMaya Philippines, Inc. for the payment of internal revenue taxes Digest | Full Text |
May 28, 2020 |
| RMC No. 55-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the month of February 2020 Digest | Full Text |
May 28, 2020 |
| RMC No. 56-2020 | Further clarifies the manner of filing of returns and payment of internal revenue taxes until June 14, 2020 Digest | Full Text |
June 2, 2020 |
| RMC No. 57-2020 | Prescribes the updated policy and revised checklist of documentary requirements on business registration and other types of applications Digest | Full Text | Annexes A1-A11 |
June 9, 2020 |
| RMC No. 58-2020 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations Digest | Full Text | Annex |
June 9, 2020 |
| RMC No. 59-2020 | Amends the provisions of RMC No. 47-2020 relative to the temporary measures adopted by taxpayers on the receipting/invoicing requirements pursuant to RA No. 11469 (Bayanihan to Heal as One Act) Digest | Full Text |
June 9, 2020 |
| RMC No. 60-2020 | Notifies persons conducting business through any forms of electronic media regarding their tax obligations and the registration of their business with the BIR Digest | Full Text |
June 10, 2020 |
| RMC No. 61-2020 | Further extends the deadline for availment of Tax Amnesty on Delinquencies under RR No. 4-2019, as amended by RR No. 5-2020 in relation with RMC No. 33-2020, RMC No. 38-2020 and RR No. 11-2020 Digest | Full Text |
June 15, 2020 |
| RMC No. 62-2020 | Publishes the “List of Prescription Drugs and Medicines for Diabetes, High-Cholesterol and Hypertension Exempt from VAT Beginning January 27, 2020” provided by the Food and Drug Administration of the Department of Health Digest | Full Text | FDA Letter | List of Drugs |
June 23, 2020 |
| RMC No. 63-2020 | Publishes the guidelines on the grant of the Performance-Based Bonus for Fiscal Year 2020 under EO No. 80, s. 2012 and EO No. 201, s. 2016 Digest | Full Text | MC 2020-1 |
June 23, 2020 |
| RMC No. 64-2020 | Circularizes the revised guidelines and requirements for POGO Licensees and Service Providers in applying for a BIR Clearance in connection with the resumption of operations Digest | Full Text | Annex A |
June 24, 2020 |
| RMC No. 65-2020 | Circularizes the effectivity date of Republic Act (RA) No. 11467 entitled "An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265 and 288-A, and Adding a New Section 290-A to RA No. 8424 as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes" Digest | Full Text | Annex A |
June 30, 2020 |
| RMC No. 66-2020 | Circularizes Republic Act No. 11364, entitled "An Act Reorganizing and Strengthening the Cooperative Development Authority, Repealing for the Purpose Republic Act No. 6939, Creating the Cooperative Development Authority" Digest | Full Text | Republic Act No. 11364 |
July 2, 2020 |
| RMC No. 67-2020 | Circularizes Republic Act No. 11439, entitled "An Act Providing for the Regulation and Reorganization of Islamic Banks" Digest | Full Text | Republic Act No. 11439 |
July 2, 2020 |
| RMC No. 68-2020 | Publishes the full text of Civil Service Commission Memorandum Circular No. 13, s. 2020, re: Filing and Submission of the Revised Statement of Assets, Liabilities and Net Worth (SALN) Form for the Year 2020 Digest | Full Text |
July 9, 2020 |
| RMC No. 69-2020 | Prescribes the revised procedures on the cancellation of Permit to Use (PTU) Cash Register Machines (CRM), Point-of-Sale (POS) Machines, and other similar sales machines generating receipts/invoices in compliance with Republic Act No. 11032 Digest | Full Text |
July 13, 2020 |
| RMC No. 70-2020 | Circularizes the List of Expired Tax Credit Certificates Digest | Full Text | List |
July 17, 2020 |
| RMC No. 71-2020 | Circularizes the advisory for the adoption of fast-track measures during the COVID-19 state of calamity issued by the Anti-Red Tape Authority through its Advisory No. 01 Series of 2020 Digest | Full Text | ARTA Advisory |
July 17, 2020 |
| RMC No. 72-2020 | Amends Revenue Memorandum Circular No. 36-2020 relative to the removal of requirement for submission of photocopies of documents evidencing credit extensions and credit restructurings granted by covered institution during ECQ Digest | Full Text |
July 17, 2020 |
| RMC No. 73-2020 | Publishes the full text of CSC Memorandum Circular No. 14, s. 2020 re: Interim Guidelines on Appointments and Other Human Resource Actions for the Period of State of Calamity Due to COVID-19 Pandamic Digest | Full Text | Annex A |
July 21, 2020 |
| RMC No. 74-2020 | Amends and/or clarifies certain provisions of RMC No. 34-2020 relative to the suspension of the running of the Statute of Limitations Digest | Full Text |
July 22, 2020 |
| RMC No. 75-2020 | Extends the deadline for business registration of those into digital transactions under RMC No. 60-2020 Digest | Full Text |
July 29, 2020 |
| RMC No. 76-2020 | Clarifies certain issues on the filing of BIR Form No. 1709 (Related Party Transaction Form), and its attachments Digest | Full Text | Annex |
July 29, 2020 |
| RMC No. 77-2020 | Clarifies the definition of ECQ as referred to under RMC No. 74-2020 Digest | Full Text |
July 30, 2020 |
| RMC No. 78-2020 | Prescribes the guidelines for the filing of various returns and payment of tax due thereon for taxpayers under the jurisdiction of Revenue Region No. 13 - Cebu City Digest | Full Text |
July 30, 2020 |
| RMC No. 79-2020 | Provides the guidelines in the filing of various returns and payment of tax due thereon by taxpayers under the jurisdiction of National Capital Region, Bulacan, Cavite, Laguna and Rizal Digest | Full Text |
August 5, 2020 |
| RMC No. 80-2020 | Amends the Revenue District Offices covered by RMC No. 79-2020 Digest | Full Text |
August 6, 2020 |
| RMC No. 81-2020 | Circularizes the clarification on Annex 4 - Citizen/Client Satisfaction Survey of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2020-1, entitled "Guidelines on the Grant of Performance-Based Bonus (PBB) for Fiscal Year (FY) 2020" Digest | Full Text |
August 7, 2020 |
| RMC No. 82-2020 | Prescribes the guidelines on the use of the eAFS System for the submission of attachments to the Income Tax Returns of taxpayers Fiscal Year Accounting Period and in the submission of attachments to the quarterly Income Tax Returns Digest | Full Text |
August 11, 2020 |
| RMC No. 83-2020 | Addresses the issues and concerns of taxpayers regarding the tax implications of measures being implemented to prevent the spread of COVID-19 on cross-border matters Digest | Full Text |
August 17, 2020 |
| RMC No. 84-2020 | Circularizes Republic Act (RA) No. 11453 (Further Strengthening the Powers and Functions of the Authority of the Freeport Area of Bataan) and RA No. 11457 (Creating the Davao International Airport Authority) Digest | Full Text | RA No. 11453 | RA No. 11457 |
August 27, 2020 |
| RMC No. 85-2020 | Circularizes Republic Act No. 11321, entitled "An Act Instituting the Farmers and Fisherfolf Enterprise Development Program of the Department of Agriculture" Digest | Full Text | RA No. 11321 |
August 27, 2020 |
| RMC No. 86-2020 | Circularizes Republic Act No. 11291, entitled "An Act Providing for a Magna Carta of the Poor" Digest | Full Text | RA No. 11291 |
August 27, 2020 |
| RMC No. 87-2020 | Circularizes Republic Act No. 11335, entitled "An Act Converting the Guimaras State College in the Province of Guimaras, into a State University, and Appropriating Funds Therefor" Digest | Full Text | RA No. 11335 |
August 27, 2020 |
| RMC No. 88-2020 | Circularizes Republic Act No. 11334, entitled "An Act Converting the Marinduque State College in the Municipality of Boac, Province of Marinduque into a State University, to be known as the Marinduque State University, and Appropriating Funds Therefor" Digest | Full Text | RA No. 11334 |
August 27, 2020 |
| RMC No. 89-2020 | Circularizes Republic Act No. 11336, entitled "An Act Converting the Carlos Hilado Memorial State College in the City of Talisay, and all its Satellite Campuses located in the City of Bacolod and in the Municipality of Binalbagan, all in the Province of Negros Occidental, into a State University to be known as The Carlos Hilado Memorial State University, and Appropriating Funds Therefor" Digest | Full Text | RA No. 11336 |
August 27, 2020 |
| RMC No. 90-2020 | Circularizes RA Nos. 11259, 11284 and 11283 Digest | Full Text | RA No. 11259 | RA No. 11284 | RA No. 11283 |
August 27, 2020 |
| RMC No. 91-2020 | Circularizes Republic Act No. 11328, entitled "An Act Separating the Sitios of Guina-ang, Madopdop, Mallango, Lanlana and San Pablo from Barangay Lacnog, City of Tabuk, Province of Kalinga and Constituting them into a Separate and Independent Barangay to be known as Barangay Lacnog West" Digest | Full Text | RA No. 11328 |
August 27, 2020 |
| RMC No. 92-2020 | Further extends the deadline for business registration of those into digital transactions under RMC Nos. 60-2020 and 75-2020 Digest | Full Text |
September 1, 2020 |
| RMC No. 93-2020 | Encourages revenue officials and employees to participate in the celebration of the Development Policy Research Month Digest | Full Text |
September 2, 2020 |
| RMC No. 94-2020 | Circularizes Joint Memorandum Order No. 1-2020 prescribing the implementing guidelines for the collection and disbursement of Fuel Marking Fees pursuant to DOF-DBM-COA Permanent Committee Joint Circular 001.2018, and payment of Fuel Marking Fee using BIR Form No. 0623 Digest | Full Text | Annex B |
September 4, 2020 |
| RMC No. 95-2020 | Prescribes the full text of Civil Service Commission (CSC) Memorandum Circular No. 15, s. 2020 re: amendment to Section 38 of Omnibus Rules on Leave (amended by CSC MC No. 41, s. 1998) Digest | Full Text | CSC Res | CSC MC No. 15 |
September 4, 2020 |
| 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) Digest | Full Text |
September 7, 2020 |
| RMC No. 97-2020 | Prescribes the policy for the use of BIR Form No. 0605 for Excise Tax purposes Digest | Full Text |
September 9, 2020 |
| 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 Digest | Full Text |
September 15, 2020 |
| 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" Digest | Full Text |
September 16, 2020 |
| RMC No. 100-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of March 2020 Digest | Full Text | Annex A |
September 24, 2020 |
| 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 Digest | Full Text | FDA Letter | Addendum to List of Drugs |
September 25, 2020 |
| RMC No. 102-2020 | Prescribes the revised format for the Notice of Discrepancy pursuant to Revenue Regulations No. 22-2020 Digest | Full Text | Annex A |
September 25, 2020 |
| 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) Digest | Full Text |
September 29, 2020 |
| RMC No. 104-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of April 2020 Digest | Full Text | Annex A |
October 1, 2020 |
| RMC No. 105-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of May 2020 Digest | Full Text | Annex A |
October 1, 2020 |
| RMC No. 106-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of June 2020 Digest | Full Text | Annex A |
October 1, 2020 |
| RMC No. 107-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of July 2020 Digest | Full Text | Annex A |
October 1, 2020 |
| 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 Digest | Full Text | Annex A | Annex B |
October 6, 2020 |
| 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)" Digest | Full Text | GQMC Memorandum Circular No. 2020-1 |
October 6, 2020 |
| RMC No. 110-2020 | Clarifies the proper modes of service of an electronic Letter of Authority Digest | Full Text |
October 6, 2020 |
| RMC No. 111-2020 | Clarifies certain issues relative to the Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020 Digest | Full Text |
October 15, 2020 |
| RMC No. 112-2020 | Suspends the enlisting/delisting of Large Taxpayers Digest | Full Text |
October 16, 2020 |
| RMC No. 113-2020 | Publishes the full text of the letter from the Department of Finance to amend the effectivity date of RA No. 11467, as circularized under RMC No. 65-2020 Digest | Full Text | Annex |
October 19, 2020 |
| RMC No. 114-2020 | Prescribes the guidelines and procedures in the mandatory filing of BIR Form No. 2200-S in the Electronic Filing and Payment System (eFPS) Digest | Full Text |
October 20, 2020 |
| RMC No. 115-2020 | Clarifies the issuance of Certificate of Zonal Values of Real Properties Digest | Full Text |
October 21, 2020 |
| RMC No. 116-2020 | Notifies the loss of one (1) pad of unused/unissued BIR Form No. 0423 - Apprehension Slip Digest | Full Text |
October 26, 2020 |
| RMC No. 117-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of September 2020 Digest | Full Text | Annex A |
November 5, 2020 |
| RMC No. 118-2020 | Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.7 Digest | Full Text |
November 6, 2020 |
| RMC No. 119-2020 | Notifies the loss of five (5) sets of unused/unissued BIR Form No. 2524 – Revenue Official Receipt Digest | Full Text |
November 9, 2020 |
| RMC No. 120-2020 | Further clarifies the retirement benefits exempt from Income Tax pursuant to RA No. 11494 (Bayanihan to Recover as One Act) as implemented under RR No. 29-2020 Digest | Full Text |
November 9, 2020 |
| RMC No. 121-2020 | Announces the pilot implementation of Online Application for Tax Clearance for Bidding Purposes and Tax Compliance Verification Certificate (eTCBP/TCVC) Digest | Full Text | Annex A | Annex A.1 | Annex B | Annex C | Annec C.1 | Annex C.2 | Annex C.3 | Annex C.4 | Annex D | Annex D.1 | Annex D.2 |
November 17, 2020 |
| RMC No. 122-2020 | Publishes the letter from the Food and Drug Administration regarding clarification on the List of VAT-Exempt Drugs Under Joint AO No. 2-2018 Digest | Full Text | FDA Letter |
November 23, 2020 |
| RMC No. 123-2020 | Publishes the Memorandum of Agreement between the Bureau of Internal Revenue and the Land Registration Authority Digest | Full Text | MOA | MOA Annex | Annex A |
November 23, 2020 |
| RMC No. 124-2020 | Clarifies certain provisions of RMO No. 76-2010 in relation to the Joint Rules and Regulations implementing Articles 60, 61 and 144 of RA No. 9520 (Philippine Cooperative Code of 2008) and other related revenue issuances Digest | Full Text |
November 26, 2020 |
| RMC No. 125-2020 | Announces the availability of BIR Form No. 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) January 2018 (ENCS) in the Electronic Filing and Payment System (eFFS) Digest | Full Text |
November 27, 2020 |
| RMC No. 126-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of October 2020 Digest | Full Text | Annex A |
December 3, 2020 |
| RMC No. 127-2020 | Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 15, 2020 Digest | Full Text |
December 4, 2020 |
| RMC No. 128-2020 | Circularizes 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) Digest | Full Text | Annex A |
December 7, 2020 |
| RMC No. 129-2020 | Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Maritime Industry Authority (MARINA) Digest | Full Text | Memorandum of Agreement | Acknowledgement | Technical Annex | Annex A |
December 10, 2020 |
| RMC No. 130-2020 | Prescribes the policies and guidelines in the conduct of online meetings/conference with taxpayers Digest | Full Text | Annex A | Annex B |
December 10, 2020 |
| RMC No. 131-2020 | Circularizes the flyers for professionals, corporations and online sellers Digest | Full Text | Professionals | Corporations | Online Sellers |
December 10, 2020 |
| RMC No. 132-2020 | Prescribes the new BIR Form No. 2200-C (Excise Tax Return for Cosmetic Procedures) January 2018 Version Digest | Full Text | Annex A |
December 11, 2020 |
| RMC No. 133-2020 | Allows 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 Ulysess Digest | Full Text |
December 11, 2020 |
| RMC No. 134-2020 | Allows 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 Region Digest | Full Text |
December 11, 2020 |
| RMC No. 135-2020 | Notifies the loss of six (6) unused/unissued BIR Form No. 2298 - Product Replenishment Certificate Digest | Full Text |
December 15, 2020 |
| RMC No. 136-2020 | Clarifies the suspension of the statute of limitation provided under Revenue Regulations (RR) No. 11-2020 Digest | Full Text |
December 17, 2020 |
| RMC No. 137-2020 | Notifies of the missing triplicate copy from one (1) unused/unissued set of BIR Form No. 0423 – Apprehension Slip Digest | Full Text |
December 23, 2020 |
| RMC No. 138-2020 | Clarifies Revenue Regulations No. 25-2020 on the availment of NOLCO for taxpayers adopting fiscal year Digest | Full Text |
December 23, 2020 |
| RMC No. 139-2020 | Prescribes the guidelines on utilization of 5% tax credit prescribed under PERA Act of 2008 Digest | Full Text |
December 23, 2020 |
| RMC No. 140-2020 | Notifies the loss of one (1) pad of unused/unissued BIR Form No. 0423 - Apprehension Slip Digest | Full Text |
December 29, 2020 |
