RMC No. 77-2020 — Clarifies the definition of ECQ as referred to under RMC No. 74-2020

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

Quezon City

July 30, 2020

REVENUE MEMORANDUM CIRCULAR NO.%F -&D&0

SUBJECT: Clarifying ECQ as referred to under RMC No. 74-2020

74-2020 as Enhanced Community Quarantine. This Circular is being issued to clarify the definition of ECQ under RMC No.

This Circular takes effect immediately.

lSU8 oM

Commissioner of Internal Revenue CAESAR R. DULAY

036059

HHREAU OF INTERNAL REVENUE NNNN JUL 30 2020 3:H Pu

WU RECORDS MGT. DIVISION

INTERNAL COMMUNICATIONS DIVISION AU OF INTERNAL REVENUE Nryyyr

JULQ3 0 2020

gIUI V I

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

Quezon City July i3, 2020

REVENUE MEMORANDUM CIRCULAR NO. 74-2020

SUBJECT: Amending and/or Clarifying Certain Provisions of RMC 34-2020

This Circular is being issued to clarify the penultimate paragraph of RMC 34-

2020 which states:

- The cited provisions and stated circumstances therefore warrant the

suspension of the running of the Statute of Limitations under Section 203 and 222 of the NIRC of 1997, as amended, for a period starting on

March 16, 2020 until the lifting of the state of national emergency and

for sixty (60) days thereafter. The suspension of the running of the Statute of Limitations shall likewise apply with respect to the issuance and service of assessment notices, warrants and enforcement and/or collection of deficiency taxes. This Circular shall apply nationwide.

For purposes of this Circular, the said paragraph is hereby amended to read:

. The cited provisions and stated circumstances therefore warrant the

suspension of the running of the Statute of Limitations under Section

203 and 222 of the NIRC of 1997, as amended, for a period starting on March 16, 2020 until the lifting of the extreme community guarantine (ECQ) and for sixty (60) days thereafter. The suspension of the running of the Statute of Limitations shall likewise apply with respect to -the

issuance and service of assessment notices, warrants and enforcement and/or collection of deficiency taxes. This Circular shall apply nationwide on areas placed under ECQ. "

This Circular takes effect immediately.

nwsa\zeV

BUREAU OFINYERNAI RFENIE gnmtt 3:50 PM: JUL 22.2 Commissioner of Internal Revenue CAESAR R. DULAY 0 359 25

ECU ReCords Mgt. DiviSION

BUAEOA

BUREAUOF INTERNALREVENUE

LNNTYYN

JUL 30.2020 3: W Mwa P.M

RECORDS MGT. DIVISION