Reiteration on the Provisions of Revenue Memorandum Circular (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 Republic Act No. 11469 also Known as "Bayanihan to Heal as One Act"

August 5, 2020REVENUE MEMORANDUM CIRCULAR NO. 096-20SUBJECT : Reiteration on the Provisions of Revenue Memorandum Circular (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 Republic Act No. 11469 also Known as "Bayanihan to Heal as 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. 47-2020 as amended by RMC No. 59-2020 on the temporary measures adopted by taxpayers in compliance with invoicing/receipting requirements due to the declaration of Modified Enhanced Community Quarantine (MECQ) in the National Capital Region (NCR), Bulacan, Cavite, Rizal and Laguna for the period August 4 to 18, 2020. HTcADCAll concerned taxpayers located in areas covered under MECQ are allowed to adopt workaround procedures provided in RMC No. 47-2020 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...