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
(DEFERRED)
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 application
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 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