REVENUE MEMORANDUM ORDER NO. 20-2020

Creation and Modification of Alphanumeric Tax Code (ATCJ) for Excise Tax
on Tobacco Products, Heated Tobacco Products and Vapor Products Pursuant to the implementation Republic Act (R.A) No. 11346 (An Act Increasing the Excise Tax on Tobacco products, lmposing Excise Tax on Heated Tobacco Products and Vapor Products, Increasing the Penalties for Violations of Provisions on Article Subject to Excise Tax, and Earmarking a Portion of the Total Excise Tax Collection from Sugar-Sweetened Beverages, Alcohol, Tobacco, Heated Tobacco and Vapor Products for Universal Health Care Amending for this Purpose Sections 144, 145, 146, 147, 152, 164, 260, 262, 263, 265, 288 and 289, Repealing Section 288 (B) and 288(C) and Creating New Sections 263-A, 265-B and 288-A of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 10963, and for Other Purposes); RA No. 11467 (An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and Adding a New Section 290-A to Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes); and RA No. 10351 (An Act Restructuring the Excise Tax on Alcohol and Tobacco Products by Amending Sections 141, 142, 143, 144, 145, 8, 131 and 288 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended by Republic Act No. 9334, and for Other Purposes)

Revenue Memorandum No. 68-2020

Publishing the full text of Civil Service Commission (CSC) Memorandum Circular (MC) No. 13, s. 2020, Re: Filing and Submission of the Revised Statement of Assets, Liabilities and Net Worth (SALN) From for the Year 2020

SEC Notice (July 7, 2020)

SEC Notice (June 30, 2020)

RESUMPTION OF OPERATIONS IN THE SEC MAIN OFFICE STARTING 1 JULY 2020 AND ADJUSTMENT OF DEADLINES FOR ANNUAL REPORTS

REVENUE REGULATIONS NO. 15-2020

issued on June 19, 2020 further amends Revenue Regulations (RR) No. 4-2019, as amended, relative to the period and manner of availment of the Tax Amnesty on Delinquencies (TAD). These Regulations further amended Section 3 of RR No. 4-2019, as amended, by further extending the period for availment of the TAD until December 31, 2020. However, the said date may be extended if the circumstances warrant an extension such as in case of country-wide economic or health reasons.

The procedures to avail of the TAD under Section 5 (C) of RR No. 4-2019, as amended, is further amended to read as follows:
“C. PROCEDURES: The taxpayer-applicant shall:
Step 1. Secure the Certificate of Delinquencies/Tax Liabilities from the concerned BIR Office as specified below:
The concerned BIR Office receiving the request for Certificate of Delinquencies/Tax Liabilities shall issue said Certificate of Delinquencies/Tax Liabilities to the taxpayer within three (3) working days from the date of the request. Should the concerned BIR Office find that said Certificate of Delinquencies/Tax Liabilities cannot be issued, said BIR Office must state in writing the legal and factual basis for its denial.

Step 2. Present the duly accomplished TAR made under oath and APF, together with the other required documents, to the concerned RDO/LTD/LTCED for endorsement of the APF and pay the tax amnesty amount with the AABs or RCs, whichever is applicable, by presenting the RDO/LTD/LTCED-endorsed or approved APF. Provided, that if no payment is required as in the case when the assessment consists only of unpaid penalties due to either late filing or payment, the phrase “no payment required” shall be indicated in the APF. Provided, further, that the concerned RDO/LTD/LTCED shall endorse said duly accomplished TAR and APF within one (1) working day from receipt of complete documents.

Step 3. Submit/file immediately to the RDO/LTD/LTCED where the taxpayer is registered, in triplicate copies, the duly accomplished TAR, made under oath, together with the complete documentary requirements and proof of payment, which in no case shall be beyond the availment period set forth under Section 3 of these Regulations. The taxpayer/applicant shall be furnished with a copy, stamped as “received”, of said TAR and APF.

Availment of Tax Amnesty on Delinquencies shall be considered fully complied with upon completion of the above-enumerated steps within the period set forth under Section 3 of these Regulations.”