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 Certificate

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 was

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 copy

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 of

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,

REVENUE MEMORANDUM CIRCULAR NO. 134-2020 issued on December 11, 2020 allows the acceptance of tax returns of National Government Agencies (NGAs) mandated to file tax returns thru the Electronic Filing and Payment System (eFPS) in

REVENUE MEMORANDUM CIRCULAR NO. 133-2020 issued on December 11, 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

REVENUE MEMORANDUM CIRCULAR NO. 132-2020 issued on December 11, 2020 prescribes the new BIR Form No. 2200-C (Excise Tax Return for Cosmetic Procedures) January 2018 Version. The new return is already available in the BIR

REVENUE MEMORANDUM CIRCULAR NO. 131-2020 issued on December 10, 2020 circularizes the flyers for professionals, corporations and online sellers, which contain updated information on registration, filing and payment of taxes for the said types of

REVENUE MEMORANDUM CIRCULAR NO. 130-2020 issued on December 10, 2020 prescribes the policies and guidelines in the conduct of online meetings/ conferences with taxpayers. The conduct of all online meetings/conferences with taxpayer/s and/or taxpayer/s’ representatives