BIR Revenue Memorandum Circular No. 38-2020 May 8, 2020 By Management BIR Revenue Memorandum Circular No. 38-2020 REVENUE MEMORANDUM CIRCULAR NO. 38-2020 issued on April 8, 2020 further extends the deadline for availment of Tax Amnesty on Delinquencies from May 23, 2020 to June 8, 2020.