Special InTAX: September 2020 Issue 1 | Volume 3

InTAX is an official publication of R.G. Manabat & Co.'s Tax Group

InTAX is an official publication of R.G. Manabat & Co.'s Tax Group

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special intax

Bureau of Internal Revenue


The Bureau of Internal Revenue (BIR) issued the following:

Revenue Memorandum Circular (RMC) No. 97-2020, 2 September 2020, prescribing the Standard Policy for the Use of BIR Form No. 0605 for Excise Tax Purposes. To enhance the monitoring, tracking and reconciliation of excise taxpayer record, the use of BIR Form No. 0605 is now authorized only for the following:

1. Payment for export products pursuant to the Product Replenishment Scheme under Revenue Regulations (RR) No. 3-2008;

2. Payment for Excise Tax on Non-Essential Services for Excisable Cosmetic Procedures until such time that BIR Form No. 2200-C will be available for use; and

3. Payment for deficiency Excise Tax.

All other Excise Tax payments on domestic removals of excisable articles shall use their corresponding Excise Tax returns (BIR Form 2200 series).

RMC No. 96-2020, 5 August 2020, reiterating the provisions of RMC No. 47-2020, as amended by RMC No. 59-2020 on the temporary guidelines for invoicing/receipting in line with the declaration of the Modified Enhanced Community Quarantine (MECQ) in the National Capital Region (NCR), Bulacan, Cavite, Rizal and Laguna from 4 August 2020 to 18 August 2020.

All taxpayers in areas under MECQ are allowed to adopt the temporary guidelines for invoicing and receipting per RMC No. 47-2020. Availing taxpayers must abide by RMC No. 47-2020’s compliance requirements and submit a “Summary of Temporary Receipts/Invoices Issued” (Annex A of RMC No. 47-2020) to their respective Revenue District Offices within ninety (90) days from the date of the lifting of MECQ. RMC No. 96-2020 is effective immediately.


Attached are the full texts of the issuances.

RMC No. 96-2020

RMC No. 97-2020


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