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RR No. 18-2020 Implements Section 1 of Republic Act (RA) No. 11467, further amending Section 109 (AA) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law), providing for VAT Exemption on the sales and importation of drugs and medicines prescribed for diabetes, high cholesterol, hypertension, cancer, mental illness, tubercolosis and kidney diseases. RR No. 20-2020
Amends certain provisions of RR No. 06-2008 (Consolidated Regulations Prescribing the Rules on the Taxation of Sale, Barter, Exchange or Other Disposition of Shares of Stock held as Capital Assets) RR No. 31-2020 Further amends the pertinent provisions of Revenue Regulations (RR) No. 11-2018, as previously amended by RR No. 7-2019, specifically on the criteria for identifying the Top Withholding Agents RR No. 34-2020
Prescribes the guidelines and procedures on the submission of BIR Form No. 1709, Transfer Pricing Documentation and other supporting documents, amending pertinent provisions of Revenue Regulations (RR) Nos. 19-2020 and 21-2002, as amended by RR No. 15-2010 Revenue Regulations No. 34-2020 prescribes the guidelines and procedures on the submission of BIR Form No. 1709, Transfer Pricing Documentation and other supporting documents, amending pertinent provisions of Revenue Regulations (RR) Nos. 19-2020 and 21-2002, as amended by RR No. 15-2010. RR 34-2020/BIR Form 1709
Revenue Regulations No. 33-2020 amends Revenue Regulations No. 21-2020 relative to the Voluntary Assessment and Payment Program for taxable year 2018 under certain conditions. RR 33-2020
Revenue Regulations No. 32-2020 further amends Revenue Regulations No. 4-2019, as amended, by extending the period of availment of Tax Amnesty on Delinquencies until June 30, 2021. RR 32-2020
Revenue Memorandum Order No. 48-2020 prescribes the guidelines on the reporting compliance for the grant of the FY 2020 Performance-Based Bonus. RMO 48-2020
Revenue Memorandum Order No. 46-2020 prescribes the guidelines and procedures for the availment of the reduced rate of 15% on intercompany dividends paid by a domestic corporation to a non-resident foreign corporation pursuant to Section 28 (B)(5)(b) of the NIRC of 1997, as amended. RMO 46-2020/BIR Form 0901-TS/BIR Form 0901-TS Nov/Certificate of Entitlement
Revenue Memorandum Circular No. 139-2020 prescribes the guidelines on utilization of 5% tax credit prescribed under PERA Act of 2008. RMC 139-2020
Revenue Memorandum Circular No. 138-2020 clarifies Revenue Regulations No. 25-2020 on the availment of NOLCO for taxpayers adopting fiscal year. RMC 138-2020
Revenue Memorandum Circular No. 137-2020 notifies the missing triplicate copy from one (1) unused/unissued set of BIR Form No. 0423 – Apprehension Slip. RMC 137-2020
Revenue Memorandum Order No. 45-2020 amends RMO No. 30-2020, which prescribed the allocation of the CY 2020 BIR Collection Goal by Implementing Office. RMO 45-2020/ Annexes
Revenue Regulations No. 31-2020 further amends the pertinent provisions of Revenue Regulations (RR) No. 11-2018, as previously amended by RR No. 7-2019, specifically on the criteria for identifying the Top Withholding Agents. more
Revenue Memorandum Circular No. 136-2020 clarifies the suspension of the statute of limitation provided under Revenue Regulations No. 11-2020. RMC 136-2020
Notice of Sale of Acquired/Forfeited Assets of the BIR on January 29, 2021 (9:00 AM). Notice/Guidelines
Revenue Memorandum Circular No. 135-2020 notifies the loss of six (6) sets of unused/unissued BIR Form No. 2298 - Product Replenishment Certificate. RMC 135-2020
Revenue Memorandum Circular 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. RMC 134-2020
Revenue Memorandum Circular No. 133-2020 allows the manual filing of tax returns and manual payment of taxes due thereon during unavailability of the Electronic Filing and Payment System (eFPS) and due to Typhoons Rolly and Ulysess. RMC 133-2020
Revenue Memorandum Circular No. 132-2020 circularizes the availability of the new BIR Form No. 2200-C (Excise Tax Return for Cosmetic Procedures) January 2018 Version. RMC 132-2020/ Annex A
Revenue Memorandum Circular No. 131-2020 circularizes the flyers for professionals, corporations and online sellers. RMC 131-2020/flyers professionals/flyers corporation/flyers online sellers
Revenue Memorandum Circular No. 130-2020 prescribes the policies and guidelines in the conduct of online meetings/conference with taxpayers. RMC 130-2020/Annex A/ Annex B
Revenue Memorandum Circular No. 129-2020 publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Maritime Industry Authority (MARINA). RMC 129-2020/MOA/MOA Acknowledgement/Technical Annex/Annex A
Revenue Memorandum Order (RMO) No. 44-2020
