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RMC No. 48-2020

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REVENUE MEMORANDUM CIRCULAR NO. 48-2020 issued on May 22, 2020 extends until June 14, 2020 the leniency in the filing of tax returns and payment of internal revenue taxes provided under RMC No. 43-2020, toRMC No. 48-2020

RMC No. 3-2021

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REVENUE MEMORANDUM CIRCULAR NO. 3-2021 issued on January 8, 2021 publishes the updated List of FOI Receiving Offices and their respective FOI Receiving Officers and the one-page FOI Manual.

RMC No. 3-2021

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REVENUE MEMORANDUM CIRCULAR NO. 3-2021 issued on January 8, 2021 publishes the updated List of FOI Receiving Offices and their respective FOI Receiving Officers and the one-page FOI Manual.

RMC No. 47-2020

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REVENUE MEMORANDUM CIRCULAR NO. 47-2020 issued on 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 implementationRMC No. 47-2020

RMC No. 46-2020

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REVENUE MEMORANDUM CIRCULAR NO. 46-2020 issued on May 7, 2020 circularizes the guidelines and requirements for Philippine Offshore Gaming Operator (POGO) Licensees and Service Providers for the processing of their application for a BIR ClearanceRMC No. 46-2020

RMC No. 2-2021

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REVENUE MEMORANDUM CIRCULAR NO. 2-2021 issued on January 8, 2021 prescribesthe following guidelines to be observed relative to the handling of enlisted/delisted Large Taxpayers effective January 1, 2021:      a. All transactions of theRMC No. 2-2021

RMC No. 45-2020

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REVENUE MEMORANDUM CIRCULAR NO. 45-2020 issued on April 30, 2020 circularizes Joint Memorandum Circular (JMC) No. 001-2020 (Guidelines for the Availment of the Small Business Wage Subsidy [SBWS] Measure). The SBWS covers small business employersRMC No. 45-2020

RMC No. 1-2021

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REVENUE MEMORANDUM CIRCULAR NO. 1-2021 issued on January 5, 2021 circularizes the Consolidated Price of Sugar at Millsite for the month of November 2020 contained in Operations Memorandum (OM) Nos. 79-2020, 80-2020, 81-2020, 88-2020 andRMC No. 1-2021

RMC No. 44-2020

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REVENUE MEMORANDUM CIRCULAR NO. 44-2020 issued on 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 CommunityRMC No. 44-2020

RMC No. 43-2020

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REVENUE MEMORANDUM CIRCULAR NO. 43-2020 issued on April 17, 2020 prescribes the guidelines in the acceptance of payment of internal revenue taxes during the Enhanced Community Quarantine (ECQ) period. During the ECQ period, taxpayers mayRMC No. 43-2020