REVENUE MEMORANDUM CIRCULAR NO. 32-2020 issued on March 23, 2020 extends until April 30, 2020 the deadline for the filing of Certificate of Residence for Tax Treaty Relief (CORTT) Forms for Final Withholding Taxes onRMC No. 32-2020

REVENUE MEMORANDUM CIRCULAR NO. 10-2021 issued on January 19, 2021 publishes the full text of the Memorandum of Agreement (MOA) between the Bureau of Internal Revenue (BIR) and the Civil Aviation Authority of the PhilippinesRMC No. 10-2021

REVENUE MEMORANDUM CIRCULAR NO. 9-2021 issued on January 11, 2021 circularizes Administrative Order No. 23 titled “Eliminating Overregulation to Promote Efficiency of Government Processes”. All national government agencies covered by Section 3 of Republic ActRMC No. 9-2021

REVENUE MEMORANDUM CIRCULAR NO. 8-2021 issued on January 11, 2021 circularizes Republic Act (RA) No. 11467, titled “An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and AddingRMC No. 8-2021

REVENUE MEMORANDUM CIRCULAR NO. 140-2020 issued on December 29, 2020 notifies the loss of one (1) pad of unused/unissued BIR Form No. 0423 – Apprehension Slip with Serial Numbers APS200400038501 to APS200400038550. Said forms, whichRMC No. 140-2020

REVENUE MEMORANDUM CIRCULAR NO. 139-2020 issued on December 23, 2020 prescribes the guidelines on the utilization of 5% tax credit prescribed under Republic Act No. 9505 (PERA Act of 2008). The PERA Tax Credit CertificateRMC No. 139-2020

REVENUE MEMORANDUM CIRCULAR NO. 138-2020 issued on December 23, 2020 clarifies Revenue Regulations (RR) No. 25-2020 on the availment of the Net Operating Loss Carry-Over (NOLCO) for taxpayers adopting fiscal year. RR No. 25-2020 wasRMC No. 138-2020

REVENUE MEMORANDUM CIRCULAR NO. 137-2020 issued on December 23, 2020 notifies the missing triplicate copy from one (1) unused/unissued set of BIR Form No. 0423 – Apprehension Slip (APS) with Serial Number APS200100007599. Said copyRMC No. 137-2020

REVENUE MEMORANDUM CIRCULAR NO. 136-2020 issued on December 17, 2020 clarifies the suspension of the statute of limitation provided under Revenue Regulations No. 11- 2020, which started from March 16, 2020, when the state ofRMC No. 136-2020

REVENUE MEMORANDUM CIRCULAR NO. 135-2020 issued on December 15, 2020 notifies the loss of six (6) sets of unused/unissued BIR Form No. 2298 – Product Replenishment Certificate with Serial Numbers PRC201600002094 to PRC201600002099. Said forms,RMC No. 135-2020