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BIR Releases List of Expired Tax Credit Certificates iin the Philippines
BIR Releases List of Expired Tax Credit Certificates
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By Trisha Alexis Maingat News 07/23/2020
BIR Tax Credit Certificates

New Procedures for Claiming Tax Treaty Benefits for Dividends, Interest, and Royalty Income

The Bureau of Internal Revenue (BIR) released Revenue Memorandum Circular (RMC) No. 70-2020, pursuant to the provisions of Revenue Regulations (RR) No. 14-2020, circularizing the list of expired Tax Credit Certificates (TCCs). The published TCCs are considered expired by the time of effectivity of the RR No. 14-2020 on June 13, 2020.

This circular shall be considered an adequate notice to the involved taxpayer-owners of the TCCs.

Author

  • Trisha Maingat

    Atty. Trisha Alexis R. Maingat is a Philippine lawyer providing strategic legal services in tax and civil litigation, corporate governance, regulatory compliance, contract drafting and review, transaction support, family law, estate settlement, data privacy, intellectual property, and labor and employment disputes. She has worked within highly regulated industries, including energy, utilities, telecommunications, and multinational corporate services. A consistent Dean’s Lister, she earned her Juris Doctor from Arellano University School of Law, graduating with the Order of the Flaming Arrows Award, and served as Chairperson of the Arellano Bar Operations Commission and President of the Arellano Law Academic Society.

    View all posts

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