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.
