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

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CAESAR R. DULAY
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rffi Comrnissioner of lnternal Revenue

RECORDS MGT. DIVISIO

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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
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 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
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