RMC No. 96-2020 — Reiterates the provisions of RMC No. 47-2020, as amended by RMC No. 59-2020, relative to the temporary measures adopted by taxpayers on the receipting/invoicing requirements pursuant to RA No. 11469 (Bayanihan to Heal as One Act) Digest | Full Text

1, REPUBLIC OF THE PHILIPPINES DEPARIMENT OF FINANCE BUREAU OF INTERNAL RE\{ENUE Quezon City August 5, zozo REVENUE MEMoRANDUM ctRcuLAR No. Qu- Llefr SUBJECT Reiteration on the Provisions of Revenue Memorandum Circular (RMC) No. 47-zozo as Amended by RMC No. 51g-2ozo Relative to the Temporary Measures Adopted by Taxpayers on the Receipting/lnvoicing Requirements pursuant to Republic Act No. tt459 also known as,.Bayanihan to HealAs One Act,, FOR All BIR Officials, Employees and Others Concerned This Circular is hereby issued to reiterate the provisions of Revenue Memorandum Circular (RMC) No. 47-zozo as amended by RMC No. 1;1g-2ozo on the temporary measures adopted by taxpayers in compliance with invoicing/receipting requirements due to the declaration of Modified Enhanced Community Quarantine (MECe) in the National Capital Region (NcR), Bulacan, cavite, Rizal and Laguna for the period August 4 to 1g, zo2o. AII concerned taxpayers located in areas covered under MECq are allowed to adopt workaround procedures provided in RMC No. 47-zozo to address the issues and concerns experienced by business entities on the issuance of duly authorized/approved receipts or invoices to be able to continue its business operations. As a requirement, taxpayers who adopted these temporary measures during the MECQ period are required to comply with lRssMuCedN(oA.n4n7e-x2ot2'Ao", including the submission of Summary of Temporary Receipts/lnvoices of RMC No. 47-zozo), to their respective Revenue District Offices within ninety (9o) days from the date of the lifting of MECe. This circular shall take effect immediatety. r& CAESAR R. DULAY EAU0Fltqmc Commissioner of lnternal Revenue 036 424