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RMC No. 59-2020

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REVENUE MEMORANDUM CIRCULAR NO. 59-2020 issued on June 9, 2020 amends the provisions of Revenue Memorandum Circular (RMC) No. 47-2020 relative to the temporary measures adopted by taxpayers on the receipting/invoicing requirements pursuant to Republic Act No. 11469 (Bayanihan to Heal as One Act).

The workaround procedures provided in the said Circular shall be applicable to taxpayers registered in areas under Enhanced Community Quarantine (ECQ) and Modified ECQ (MECQ). All taxpayers who adopted the said workaround procedures/temporary measures during the periods of ECQ and MECQ are required to submit their Summary of Temporary Receipts/Invoices Issued (format is in Annex “A” of RMC No. 47-2020) within ninety (90) days from the date of lifting of ECQ and/or MECQ.

Business entities covered under the General Community Quarantine (GCQ) and/or Modified General Community Quarantine (MGCQ) shall discontinue the use of the temporary measures allowed in RMC No. 47-2020. The use of the same during the said periods shall be considered a violation of the receipting/invoicing requirements.

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