July 30, 2020
REVENUE MEMORANDUM CIRCULAR NO. 077-20
SUBJECT : Clarifying ECQ as Referred to under RMC No. 74-2020
This Circular is being issued to clarify the definition of ECQ under RMC No. 74-2020 as Enhanced Community Quarantine.
This Circular takes effect immediately.
(SGD.) CAESAR R. DULAY
Commissioner of Internal Revenue
BIR Revenue Memorandum Circular No. 074-20
July 15, 2020.