| Revenue Memorandum Circular No. 47-2020 | May 11, 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) | View |
| Revenue Memorandum Circular No. 46-2020 | May 7, 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 | View |
| Revenue Memorandum Circular No. 45-2020 | April 30, 2020 | Circularizing the Joint Memorandum Circular No. 001-2020 (Guidelines for the Availment of the Small Business Wage Subsidy Measure) | View |
| Revenue Memorandum Circular No. 44-2020 | April 17, 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 | View |
| Revenue Memorandum Circular No. 43-2020 | April 15, 2020 | Acceptance of Payment of Internal Revenue Taxes During the Enhanced Community Quarantine | View |
| Revenue Memorandum Circular No. 42-2020 | April 17, 2020 | Prescribes the guidelines in the filing and payment of Income Tax Returns for Taxable Year 2019 | View |
| RR No. 10-2020 | April 14, 2020 | Amends 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) | View |
| Revenue Memorandum Circular No. 41-2020 | April 8, 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 | View |
| Revenue Memorandum Circular No. 39-2020 | April 8, 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 | View |
| Revenue Memorandum Circular No. 38-2020 | April 8, 2020 | Further extends the deadline for availment of Tax Amnesty on Delinquencies from May 23, 2020 to June 8, 2020 | View |
| RR No. 9-2020 | April 7, 2020 | Implements 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 amended | View |
| Revenue Memorandum Circular No. 37-2020 | April 6, 2020 | Addresses the concerns of taxpayers relative to the filing of tax returns and payment of taxes before the extended deadline | View |
| Revenue Memorandum Circular No. 36-2020 | April 6, 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 | View |
| RR No. 8-2020 | April 2, 2020 | Implements Section 4 (aa) of RA No. 11469 (Bayanihan to Heal as One Act) | View |
| Revenue Memorandum Circular No. 35-2020 | April 2, 2020 | Exempts from Documentary Stamp Tax the relief for loans granted under RR No. 8-2020 | View |
| RR No. 7-2020 | March 30, 2020 | Implements 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 taxes | View |
| RR No. 6-2020 | March 30, 2020 | Implements the Tax Exemption provision of RA No. 11469 (Bayanihan to Heal as One Act) | View |
| RMO No. 10-2020 | March 30, 2020 | Prescribes 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” | View |
| Revenue Memorandum Circular No. 34-2020 | March 27, 2020 | Suspending the Running of the Statute of Limitations in the Assessment and Collection of Taxes Pursuant to Section 223 of the National Internal Revenue Code of 1997, as Amended, due to the Declaration of a National Emergency from the Corona Virus Disease 2019 (COVID-19 Situation) | View |
| Revenue Memorandum Circular No. 33-2020 | March 24, 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 | View |
| RR No. 5-2020 | March 23, 2020 | Amends RR No. 4-2019 relative to the availment period for the Tax Amnesty on Delinquencies | View |
| Revenue Memorandum Circular No. 32-2020 | March 23, 2020 | Extends the deadline for the filing of Certificate of Residence for Tax Treaty Relief (CORIT) Forms | View |
| Revenue Memorandum Circular No. 31-2020 | March 23, 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 | View |
| Revenue Memorandum Circular No. 30-2020 | March 23, 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 | View |
| Revenue Memorandum Circular No. 29-2020 | March 19, 2020 | Amending Revenue Memorandum Circular 26-2020, Relative to the Extension of Deadlines for the Filing of Various Returns and Payment of Taxes Due to Thereon | View |
| Revenue Memorandum Circular No. 28-2020 | March 18, 2020 | Filing of the 2019 Income Tax Returns and Submission of Required Attachments | View |
| Revenue Memorandum No. 27-2020 | March 17, 2020 | Extending the Deadline for the Filing of Applications for VAT Refund and Ninety (90) Day Processing Period Persuant to Section 112 of the Tax Code of 1997, As Amended by the R.A. No. 10963 (Train Law) | View |
| Revenue Memorandum Circular No. 26-2020 | March 17, 2020 | Filing and Payment of the Corresponding Taxed Due Per BIR Form Nos. 2550M – Monthly Value-Added Tax Declaration, 1600WP – Monthly Remittance of Percentage tax on Winnings and Prizes Withheld by Race Track Operators, 2550Q – Quarterly Value-Added Tax Declaration (Cumulative for Three (3) Months), 1702Q – Quarterly Income Tax Return for Corporation, Partnerships and Other Non-Individual Taxpayers, 2000-Documentary Stamps, 2000-OT Documentary Stamps (One Time Transaction), 1600-Monthly Remittance Returns of Income Taxes Withheld on Compensation and 2200M – Excise Tax Return for Mineral Products | View |
| Revenue Memorandum Circular No. 25-2020 | March 16, 2020 | Filing of the 2019 Income Tax Returns and Submission of Required Attachments | View |
