RMC No. 65-2020 — Circularizes the effectivity date of Republic Act (RA) No. 11467 entitled "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 RA No. 8424 as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes" Digest | Full Text | Annex A

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

Quezon City

June 22, 2020

REVeNUE MEMOrANdUM CIRCULAR NO.(5- 2D &0

SUBJECT Circularizing the Effectivity Date of Republic Act (RA) No. 11467 National Internal Revenue Code of 1997, and for Other Purposes" entitled "An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, Republic Act No. 8424, as amended, Otherwise Known as the 263, 263-A, 265, and 288-A, and Adding a New Section 290-A to

TO : All Internal Revenue Officers and Others Concerned

For the information and guidance of all internal revenue officials, empioyees and others concerned, attached herewith as Annex "A" is the Memorandum dated January publication in a newspaper of general circulation pursuant to Section 15 of RA No. 11467 29, 2020 from the Department of Finance informing the effectivity of RA No. 11467 entitled "Ari Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and Adding a New Section 29o-A to Republic Act No. 8424, as amended, Purposes" which states that this Act shall take effect immediately after its complete Otherwise Known as the National internal Revenue Code of 1997, and for Other

or on January 27, 2020.

M All internal revenue officials and employees are enjoined to give this Circular as

wide a publicity as possible.

1a

D BUGEAUOP INTERNAL REVENUE NnNYYy JUN 3 0 2020 Z45RM Commissioner of Internal Revenue CAESAR R. DULAY 035645

RECORdS MGt. DVISION ACJ bMa