BIR Revenue Memorandum Order No.37-2020

BIR Revenue Memorandum Order No.37-2020

Modification of Alphanumeric Tax Code (ATC) in BIR Form No. 2200-M (Excise Tax Return tor Mineral Products) in Connection with the Implementation of Republic Act (RA) No. 10963, also Known as Tax Reform for Acceleration and Inclusion (TRAIN) Law

BIR Revenue Memorandum Circular No.112-2020

BIR Revenue Memorandum Circular No.112-2020

REVENUE MEMORANDUM CIRCULAR NO. 112-2020 issued on October 16, 2020 clarifies the suspension of enlisting/delisting of Large Taxpayers to January 1, 2021, to wit:
a. All transactions of affected taxpayers, both Head Office/s and all branches, shall be handled by the Revenue District Offices (RDOs) or concerned offices at the Large Taxpayers Service (LTS) where they are registered prior to July 1, 2020;
b. All Certificates of Registration issued by the concerned offices at the LTS/ RDOs on or after July 1, 2020 to the affected Large Taxpayers shall be valid and may be posted at the principal place of business; and
c. Principal and supplementary receipts/invoices based on duly approved Authority to Print (ATP) issued on or after July 1, 2020 shall remain valid.

BIR Revenue Memorandum Order No. 34-2020

BIR Revenue Memorandum Order No. 34-2020

Creation of Alphanumeric Tax Code (ATC) for Voluntary Assessment and Payment Program Pursuant to the implementation of Revenue Regulations (RR) No. 21-2020 (Voluntary assessment and Payment Program for Taxable Year 2018 Under Certain Conditions)