RMC No. 53-2020 — Circularizes Joint Memorandum Circular (JMC) No. 002-2020 re: amendment to the DOF-BIR-SSS JMC No. 001-2020 (Guidelines for the Availment of the Small Business Wage Subsidy Measure)

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE. BUREAU OF INTERNAL REVENUE

Quezon City

1

MAY 2 7 2020

REVENUE MEMORANDUM CIRCULAR NO. 23- 2020

SUBJECT : Subsidy Measure Circularizing the Joint Memorandum Circular No. 002-2020, "Amendment to the DOF-BIR-SSS Joint Memorandum Circular No. 001-2020 Guidelines for the Availment of the Small Business Wage

TO All Internal Revenue Officers and Others Concerned

concerned, attached herewith, as Annex "A" hereof, is the Joint Memorandum Circular No. 002-2020, "Amendment to the DOF-BIR-SSS Joint Memorandum Circular No. 001-2020 'Guidelines for the Availment of the Small Business Wage Subsidy Measure."? .For the information-and-guidance of all internalrevenue officials,"employees and others

a publicity as possible. All internal revenue officials and employees are enjoined to give this Circular as wide

1awaM

Commissioner of Internal Revenue CAESAR R. DULAY 035224 K-1 BUREAU OFINTERNAL REVENUE NnnT

MAY 2 7 2029 S0s \WJA RECORDS MGT.DIVISION

REPUBLIC OF THE PHILIPPINES

JREAUOFINTER DEPARTMENT OF FINANCE KOEREVENUE

Hupph

SOCIAL SECURITY SYSTEM

REPUBLIC OF THE PHILIPPINES JOINT MEMORANDUM CIRCULAR NO. 002.2020

AMENDMENT TO THE DOF-BIR-SSS JOINT MEMORANDUM CIRCULAR NO. 001-2020 "GUIDELINES FOR THE AVAILMENT OF THE SMALL BUSINESS WAGE SUBSIDY MEASURE

Luzon and other parts of the country to address the COVID-19 public health emergency. Responsibilities) of JMC No. 001-2020. This Addendum is being issued to amend Item VI (General Guidelines) and IX (Roles and policies and procedures in providing wage subsidy to eligible employees of small businesses affected by the enhanced community quarantine or other forms of quarantine, imposed in The DOF-BIR-SSS Joint Memorandum Circular (JMC) No. 001-2020 titled, Guidelines for the Small Business Wage Subsidy (SBWS) Measure" was issued on April 28, 2020 to prescribe

L. ITEM VI (GENERAL GUIDELINES) IS HEREBY AMENDED TO READ AS FOLLOWS:

"VI.GENERAL GUIDELINES "1. xxx

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UNDER NON-ESSENTIAL INDUSTRIES IN REGIONS BEEN NOTIFIED BY SSS AS HAVING EMPLOYEES WHO ARE TAGGED AS LACKING / INVALID CREDENTIALS (PRE-PAYOUT), AND ARE CLASSIFIED "(1)THOSE WHO HAVE REQUESTED/APPEALED FOR PRE-QUALIFICATION WITH "(2) THOSE THAT WERE ALREADY ABLE TO SUCCESFULLY SUBMIT APPLICATIONS WITH SSS WITHIN THE DEADLINE OF MAY 8, 2020, BUT HAVE THE BIR ON OR BEFORE APRIL 30,2020,AND UPON REVIEW BY THE BIR OF THEIR RECORDS ARE FOUND TO BE COMPLIANT WITH BIR RULES, AND by submitting the documentary requirements to sbwscertificationsta sss.gov.ph. Applications shall be accepted until May 8,2020.HOWEVER,THE FOLLOWING SMALL BUSINESS EMPLOYERS MAY BE ALLOWED TO COMPLETE THEIR APPLICATION FOR THE PROGRAM UNTIL MAY 19, 2020, TO WIT: SSS through email. In which case, the pre-qualified small business employer shall apply "3. The pre-qualified small-business employers shall apply for the SBWS through the My.Sss, acccssible in the SSS website (www.sss.gov.ph), unless notified otherwise by WITH THE HIGHEST

AMENDMENT TO THE DOF-BIR-SSSJMC NO.00I-2020 Page 1 of 3

BUREAU OF TNTERNALPFVENUE S M

TMNY

MAY.2 7 2020 :301M

CONCENTRATION OF EMPLOYER APPLICANTS AS DETERMINED BY THE SBWS TASK FORCE.

PROVIDED UNDER THE JMC NO. 001-2020,AND AVAILABILITY OF FUNDS. "PROVIDED, FURTHER, THATENTITLEMENT TO THE WAGE SUBSIDY SHALL BE SUBJECT TO THEELIGIBILITY REQUIREMENTS AND CONDITIONS AS

entertained. "Applications submitted manually or through other means not sanctioned shall not.be

XXX XXXXXX

material facts relevant to the eligibility of their employees, shall be liable for refunding the government the amount of the wage subsidy granted BY DEPOSITING THE SAME TO BY THE SBWS PROGRAMTASK FORCE: Employers who misrepresent in their applications the fact of payment of wages or other A DESIGNATED BANKACCOUNT, SUBJECT TO GUIDELINES TO BE ISSUED based on Item IV (Eligibility Criteria for Employees) above. The small business employers shall certify to the truthfuIness, accuracy and completeness of the information provided. "4. The small business employers shall include in their application the eligible employees

3xXx XXX XXX

other similar programs may be eligibie under SBWS but the wage subsidy for the second tranche under the SBWS shall be net of any amount received under the said prograins. THE SBWS PROGRAM, MAY EXTEND THE PAYOUT PERIODS: PROVIDED, FURTHER, THAT employees who have'received benefits from the DOLE's CAMP and "7. The SBWS shall be paid out in two-tranches. The first tranche (representing the first (representing the second month) shall be paid out from May 16 to 31, 2020: Provided,.that, THE SECRETARY QF FINANCE, UPON RECOMMENDATION OF THE SBWS PROGRAMTASK CIRCUMSTANCES AS MAY BE NECESSARY TO ACHIEVE THE PURPOSE OF month) shall-be paid out from April 29"to May 15, 2020, while the second tranche FORCE, AND "UNDER HIGHLY JUSTIFIABLE

1XXX XXX XXX II. ITEM IX ROLES AND RESPONSIBILITIES IS AMENDED TO READ AS FOLLOWS:

"IX. ROLES AND RESPONSIBILITIES

perform the hereunder roles and responsibilities: functions in their respective charters, the following government agencies are mandated to For purposes of the full implementation of the SBWS, apart from the inherent

A. Department of Finance

"1. XXx

1XXX XXX XXX

AMENDMENT TO THE DOF-BIR-SSS JMC NO. 001-2020 Page 2 of

BUREAU OF INtERNAL RFVENUE

ANTYT

MAY-2 7 2020 ISD0M C

BEFORhS MGT.DIVIAR

DOLE the list of CAMP applicants with the following details: name of establishment. were not paid, to determine the qualification of employees under the SBWS, for the purpose of measuring the effectiveness of the SBWS and the socio-economic impact thereof, AND TO PERFORM PRE-PROCESSING OF THE DOLE CAMP LIST DATA'AND CROSS-MATCHING IT WITH SBWS LIST OF BENEFICIARIES IN THE FIRST. TRANCHE; "3. Subject to the execution of a Data Sharing Agreement, the DOF shall receive-from the workers paid under CAMP, workers of said establishments who applied for CAMP"but

"X .X XXX XXX

BUSINESS EMPLOYEES FOR TRANCHE 2 OF THE SBWS PROGRAM." BENEFICIARIES IN THE FIRST TRANCHE AND DOLE CAMP LIST DATA FOR THE PURPOSE QF TAGGING THE SBWS BENEFICIARIES AS CAMP RECIPIENTS TO EFFECTIVELY "6. SUBJECT TO THE EXECUTION OF A DATA SHARING AGREEMENT, PROYIDETHESSS WITH THE VALIDATE PRE-QUALIFIED SMALL CROSS-MATCHED SBWS LIST OF

HI. SEPARABILITY CLAUSE

such declaration shall remain valid and effective. rendered invalid by any court of law or competent authority, those proyisions not affected'by. In the event that any provision.or part of this Circular is deciared unenforceable or C

are hereby withdrawn, repealed and/or revoked accordingly. IV. REPEALING.CLAUSE All. administratiye issuances, circulars and memoranda inconsistent with. this Circular 1

V EFFECTIVITY

newspaper of general circulation or the Official Gazette. The Office of the National Administrative Registrar of the UP Law Center shall be provided three (3), certified copies of this Circular. This Circular shall take effect immediately foliowing its complete publication in a

Adopted this 17th day of May, 2020 in Manila, Philippines.

Secretary, Department of Fina CARLOS G. DOMING

MAY 17. 2029

GLa

Social Security System URORA C. IGMACIO President and CEO Bareau of Internal Revenue AESAR R. DULAY Commissioner

AMENDMENT TO THE OF-BIR-SSS JMC NO. 001-2020 Pagc 3 of 3

BUEEAU OF TNTEPNAT RFVENUE

YON

MAY. 2 7 2020 :c00M GW RECORDS MGT DIVISHN