RMC No. 59-2020 — Amends the provisions of RMC No. 47-2020 relative to the temporary measures adopted by taxpayers on the receipting/invoicing requirements pursuant to RA No. 11469 (Bayanihan to Heal as One Act)
B BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City
May 29, 2020
REVENUE MEMORANDUM CIRCULAR NO.5G -&D&C
FOR SUBJECT All Revenue Officials, Employees, and Others Concerned Requirements Pursuant to Republic Act No. 11469 also known as "Bayanihan to Heal As One Act" Amending the Provisions of Revenue Memorandum Circular (RMC) No. 47-2020 Relative to the Temporary Measures Adopted by Taxpayerson theReceipting/Invoicing
Circular (RMC) NO. 47-2020 prescribing guidelines on temporary measures adopted by taxpayers in compliance with receipting/invoicing requirements in relation to Republic Act No. 11469 also known as "Bayanihan to Heal As One Act". This Circular is hereby issued to amend the provisions of Revenue Memorandum
(Annex "A" of RMC No. 47-2020) within ninety (90) days from the date of the lifting of ECQ and/or MECQ procedures/temporary measures on the issuance of receipts/invoices during the periods of ECQ and MECQ are required to submit their Summary of Temporary Receipts/Invoices Issued applicable to taxpayers covered by the Modified Enhanced Community Quarantine (MECQ) issues and concerns experienced by the aforesaid business entities on the issuance of duly authorized or approved receipts or invoices. However, the same procedures shall likewise be during such period. As a requirement, all taxpayers who adopted workaround taxpayers registered in areas under Enhanced Community Quarantine (ECQ) to address the In the said Circular, the workaround procedures provided therein shall be applicable to
addressed therein no longer exist. Therefore, the use of the same during the periods of GCQ and/or MGCQ shall be considered in violation of the receipting/invoicing requirements. Circular as wide a publicity as possible. these temporary measures allowed in RMC No. 47-2020 inasmuch as the difficulties being (GCQ) and/or Modified General Community Quarantine (MGCQ) shall discontinue the use of On the other hand, business entities covered under the General Community Quarantine All revenue officials, employees, and other concerned are hereby enjoined to give this
This Circular shall take effect immediately.
R-F TAT REVENUE Masa
2 CUGA JUN O 9 2020 3:1u UMy VOJUU Commissioner of Internal Revenue CAESAR R. DULAY 035363
RECORDS MGT.DIVISION
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