Revenue Regulations No. 27-2020

Suspends the filing and 90-day processing of Value-Added Tax (VAT) Refund claims anchored under Section 112 of the Tax Code of 1997, as amended, in relation to Section 4(tt) of RA No. 11494 (Bayanihan to Recover as One Act). (Published…

Revenue Regulations No. 26-2020

Implements Section 4 (zzz) of RA No. 11494 (Bayanihan to Recover as One Act) relative to donations of identified equipment for use in public schools.(Published in Malaya Business Insight on October 8, 2020) For more details, see full text: RR…

Revenue Memorandum Order No. 38-2020

Revises the prescribed format of the Report on Specific Reasons for Increase (Decrease) in Collection Performance by Taxpayer, by Industry and by Tax Type (BIR Form No. 1771B) and Summary of Reasons for Drastic Changes in Collection and Impact on…

Revenue Memorandum Order No. 37-2020

Modifies the Alphanumeric Tax Code (ATC) in BIR Form No. 2200-M (Excise Tax Return for Mineral Products) in connection with the implementation of RA No. 10963 (TRAIN Law) For more details, see full text: RMO No. 37-2020

Revenue Memorandum Order No. 36-2020

Provides guidelines and procedures in the refund of erroneously paid VAT on imported drugs prescribed for Diabetes, High Cholesterol and Hypertension, as implemented under Revenue Regulations No. 18-2020. For more details, see full text: RMO No. 36-2020

Revenue Memorandum Order No. 34-2020

Creates the Alphanumeric Tax Code (ATC) for Voluntary Assessment and Payment Program pursuant to the implementation of Revenue Regulations No. 21-2020.(Voluntary Assessment and Payment Program for Taxable Year 2018 Under Certain Conditions) For more details, see full text: RMO No.…

Revenue Memorandum Order No. 32-2020

Creates and modifies the Alphanumeric Tax Code (ATC) for Excise Tax in BIR Form No. 2200-AN.(Excise Tax Return for Automobiles and Non-Essential Goods) pursuant to the implementation of RA No. 10963 (TRAIN Law)