May 29, 2020
REVENUE MEMORANDUM CIRCULAR NO. 059-20
| SUBJECT | : | Amending the Provisions of Revenue Memorandum Circular (RMC) No. 47-2020 Relative to the Temporary Measures Adopted by Taxpayers on the Receipting/Invoicing Requirements Pursuant to Republic Act No. 11469 also known as "Bayanihan to Heal as One Act" |
| FOR | : | All Revenue Officials, Employees, and Others Concerned |
This Circular is hereby issued to amend the provisions of Revenue Memorandum 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."
In the said Circular, the workaround procedures provided therein shall be applicable to taxpayers registered in areas under Enhanced Community Quarantine (ECQ) to address the 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 applicable to taxpayers covered by the Modified Enhanced Community Quarantine (MECQ) during such period. As a requirement, all taxpayers who adopted workaround procedures/temporary measures...
