Scribd Logo
Upload

Welcome to Scribd!

  • 68 views

    RMC No. 92-102-2020

    Uploaded by

    nathalie velasquez
    This document extends the deadline for businesses to register digital transactions with the Bureau of Internal Revenue from September 1, 2020 to September 30, 2020 due to a surge in registrations. It advises those already conducting digital transactions to register by the new deadline to avoid penalties, and encourages voluntarily declaring past taxes due. Revenue officers are instructed to publicize the circular widely.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    RMC No. 92-102-2020

    Uploaded by

    nathalie velasquez
    68 views5 pages
    This document extends the deadline for businesses to register digital transactions with the Bureau of Internal Revenue from September 1, 2020 to September 30, 2020 due to a surge in registrations. It advises those already conducting digital transactions to register by the new deadline to avoid penalties, and encourages voluntarily declaring past taxes due. Revenue officers are instructed to publicize the circular widely.

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    This document extends the deadline for businesses to register digital transactions with the Bureau of Internal Revenue from September 1, 2020 to September 30, 2020 due to a surge in registrations. It advises those already conducting digital transactions to register by the new deadline to avoid penalties, and encourages voluntarily declaring past taxes due. Revenue officers are instructed to publicize the circular widely.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    68 views5 pages

    RMC No. 92-102-2020

    Uploaded by

    nathalie velasquez
    This document extends the deadline for businesses to register digital transactions with the Bureau of Internal Revenue from September 1, 2020 to September 30, 2020 due to a surge in registrations. It advises those already conducting digital transactions to register by the new deadline to avoid penalties, and encourages voluntarily declaring past taxes due. Revenue officers are instructed to publicize the circular widely.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    You are on page 1of 5

    BLIC OF TH E PHILIPPIN ES

    REPI.J
    DEPARTMENT OF ITINANCE
    BURE,AU OF INTERNAL RE,VEI{TJE

    Quezon City

    September I,202A

    REVENUE MEMORANDUM CIRCULAR NO. Qe- %oLo


    SU BJ ECT Further Extending the Deadline for Business Registration of those into Digital
    Transactions under Revenue Memorandum Circular (RMC) Nos. 60-2020 and
    75-2020

    TO All Revenue Officers, Employees and Others Concerned

    The deadline for the registration of those into digital transactions discussed under RMC No.
    60-2020 was extended thru the issuance of RMC No. 75-2020, which extension is only up to this day.
    It was noted, however, that there is a surge of registrants in various revenue district offices that are
    trying to beat the deadline. Considering this and the Bureau's resource constraints at this time of
    quarantine protocols due to the COVID L9 pandemic, the deadline is further extended to September
    30,2020.

    All those already into digital or online transactions are advised to register their business
    activity on or before the stated date and no penalty shall be imposed for late registration. These
    taxpayers who have prior transactions subject to pertinent taxes are also encouraged to voluntarily
    declare the same and pay the taxes due thereon, with no penalty for late filing and late payment,
    provided the same is done on or before the extended due date above

    It is reminded that all those who will be found later doing business without complying with
    the registration/update requirements, and those who failed to declare past due taxes/unpaid taxes
    shall be imposed with the applicable penalties under the law, and existing revenue rules and
    regulations.

    All internal revenue officers are enjoined to give this Circular a wide publicity as possible.

    BUREAI"' C}F INTERNAL Rf VE


    lr-ill-f,ff T:W iYar\q
    CAESAR R. DULAY
    D p. 14. lt
    rffi Comrnissioner of lnternal Revenue

    RECORDS MGT. DIVISIO


    I
    3.

    ,b 036518
    1,

    REPUBLIC OF THE PHILIPPINES


    DEPARIMENT OF FINANCE
    BUREAU OF INTERNAL RE\{ENUE
    Quezon City

    August 5, zozo

    REVENUE MEMoRANDUM ctRcuLAR No. Qu- Llefr


    SUBJECT Reiteration on the Provisions of Revenue Memorandum Circular
    (RMC) No. 47-zozo as Amended by RMC No. 51g-2ozo Relative to
    the Temporary Measures Adopted by Taxpayers on the
    Receipting/lnvoicing Requirements pursuant to Republic Act
    No. tt459 also known as,.Bayanihan to HealAs One Act,,

    FOR All BIR Officials, Employees and Others Concerned

    This Circular is hereby issued to reiterate the provisions of Revenue Memorandum


    Circular (RMC) No. 47-zozo as amended by RMC No. 1;1g-2ozo on the temporary measures
    adopted by taxpayers in compliance with invoicing/receipting requirements due to the
    declaration of Modified Enhanced Community Quarantine (MECe) in the National Capital
    Region (NcR), Bulacan, cavite, Rizal and Laguna for the period August 4 to 1g, zo2o.

    AII concerned taxpayers located in areas covered under MECq are allowed to adopt
    workaround procedures provided in RMC No. 47-zozo to address the issues and concerns
    experienced by business entities on the issuance of duly authorized/approved receipts or
    invoices to be able to continue its business operations. As a requirement, taxpayers who
    adopted these temporary measures during the MECQ period are required to comply with
    RMC No. 47-2o2o, including the submission of Summary of Temporary Receipts/lnvoices
    lssued (Annex t'A" of RMC No. 47-zozo), to their respective Revenue District Offices within
    ninety (9o) days from the date of the lifting of MECe.

    This circular shall take effect immediatety.

    EAU0Fltqmc r& CAESAR R. DULAY


    Commissioner of lnternal Revenue
    036 424
    REPUBLIC OF THE PHILIPPINES
    DEPARTMENT OF FINANCE
    BUREAU OF INTERNAL REVENUE

    1 5 StP 2020

    REvENUE MEMoRANDUM cTRCULAR No. q g- e,0 2r0

    SUBJE,CT : Clarifying the Submission of BIR Form Nlo. 1709, or the Related Party
    Transaction (RPT) Form, and its Attachments, as Prescribed in Revenue
    Regulations (RR) No. 19-2020

    TO All Internal Revenue Officers and Others Concerned

    Section 6 of RR No. 19-2020 mandates that BIR Form No. 1709, or the RPT Form,
    shall be attached to the Annual Income Tax Retum (AITR) for the current taxable year and
    subsequent years. On the other hand, Revenue Memorandum Circular (RMC) No. 76-2020
    clarified that BIR Form No. 1709 and its required documents shall be submitted as
    attachments to the AITR for fiscalyear ending March 31,2020 until September 30,2020.

    Due, however, to the continuing adverse impacts of COVID-I9 pandemic, and in


    order to assist the taxpayers, individuals or non-individuals, giving them sufficient time to
    comply with the mandates of RRNo. 19-2020, submission of BIR Form No. 1709 and its
    required documents shall be further extended as follows:

    Annual fncome Tax Return Extended Deadline


    For Fiscal Year Ending March 3I , 2020 and April 30, 2020 December 29,202A

    For Fiscal Year Ending May 3 I, 2020 and June 30, 2020 January 3 1,2021

    For Fiscal Year Ending July 31, 2020 and August 3 1 ,2020 March 1,2021
    For Fiscal Year Ending September 30, 2020 and October 31, March 3 l, 2021
    2024
    For Fiscal Year Ending November 30, 2020 and Calendar Year April 30, 2021
    Ending December 31, 2020

    All other circulars which are inconsistent herewith are hereby repealed, modified
    and/or amended accordingly

    All internal revenue officers, employees and others concerned are enjoined to give
    this Circular the widest.dissemination and publicity as possible.

    This Circular shall take effect immediately.

    UTJREAU O', li TEHT'i

    /:0D P.tvl,
    I

    # CAESAR R. DULAY
    Commissioner of Internal Revenue

    036680
    RECORDS MGT, DIVI$(}tT
    ,n
    REPUBLIC OF THE PHILIPPINES
    DEPARTMENT OF FINANCE
    BUREAU OF INTERNAL REVENUE
    Quezon City

    September 22,2020

    g" - 2D Ao
    REvEr\uE MEMoRANDUM crRCrrLAR No. D
    SUBJECT Prescribing the Revised Format for the Notice of Discrepancy
    Pursuant to Revenue Regulations No. 22-2020

    TO AII Internal Revenue Officials, Employees and Others


    Concerned

    This Circular is issued to prescribe the revised format for the Notice of
    Discrepancy (Annex "A") to afford taxpayers with an opportunity to present and
    explain their side on the discrepancies found as a result of the audit/investigation of
    their tax Iiabilities.

    All concerned are hereby enjoined to give this Circular a wide publicity as
    possible.

    ff.l^q
    CAESAR R. DUI,AY
    Commissioner of Internal Revenue

    036.? 40
    I-l

    You might also like