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ON APRIL 6, 2020, the Bureau of Internal Revenue (BIR) released Revenue Regulations (RR) 9-2020, granting further benefits from donations during the Enhanced Community Quarantine (ECQ) in relation to the National Internal Revenue Code (NIRC) of 1997, as amended. RR 9-2020 provides that donations or gifts made for the sole and exclusive purpose of combating Covid-19 during the state of national emergency shall be exempt from donor’s tax and shall be considered fully deductible against the gross income of the donor-corporation or donor-individual, granted that documentary evidence of such is provided. Such donations are limited to cash donations; donations of all critical or needed health care equipment or supplies; relief goods such as, but not limited to food packs (rice, canned goods, noodles, etc.) and water; and use of property, whether real or personal (shuttle service, use of lots or buildings).

THE Bureau of Internal Revenue (BIR) has issued Revenue Regulations 6-2020, which implements the tax exemption provision in Republic Act (RA) 11469, known as “Bayanihan to Heal as One Act.” Section 2, Paragraph (o) of RA 11469 states that the President has the power to:

THESE Bureau of Internal Revenue (BIR) tax filing/payment and submission guidelines are updated as of April 1, 2020 with the issuance of Revenue Regulations (RR) 7-2020, Revenue Memorandum Circular 34-2020 and Tax Advisory dated March 30, 2020.

THE Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) 30-2020 to further clarify RMC 28-2020 and 29-2020, both of which are on the extension of deadlines for filing and paying income tax and other various returns for 2019.

As announced in Revenue Memorandum Circular No. 16-2020, taxpayers can now download eBIRForms Package Version 7.6 from the BIR website.

For taxpayers who have already filed using the old version of the Alphalist Data Entry and Validation Modules prior to the availability of the updated BIR modules, there is no need to prepare and resubmit the same, pursuant to Revenue Memorandum Circular No. 18-2020.

THE Bureau of Internal Revenue (BIR) recently issued Revenue Memorandum Circular (RMC) 15-2020, requiring the provision of printed guidelines to taxpayers on responding to deficiency tax assessments, which shall be furnished during the discussion of the discrepancy of the tax assessment.

THE Bureau of Internal Revenue (BIR) recently issued Revenue Memorandum Circular (RMC) 11-2020 on Feb. 6, 2020 to further clarify certain provisions in Revenue Regulations (RR) 4-2019, which implemented Title IV of Republic Act 11213, otherwise known as the “Tax Amnesty Act.” RMC 11-2020 amends and supplements certain items in RMC 57-2019, which was also issued to clarify the provisions of RR 4-2019.