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Circularizing the Joint Memorandum Circular No. 001-2020, "Guidelines for the Availment of the Small Business Wage Subsidy Measure"

Revenue Memorandum Circular No. 045-20 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Apr 30, 2020

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April 30, 2020 REVENUE MEMORANDUM CIRCULAR NO. 045-20 SUBJECT : Circularizing the Joint Memorandum Circular No. 001-2020, "Guidelines for the Availment of the Small Business Wage Subsidy Measure" TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all internal revenue officials, employees and others concerned, attached herewith, as Annex "A" hereof, is the Joint Memorandum Circular No. 001-2020, "Guidelines for the Availment of the Small Business Wage Subsidy Measure." HTcADC All internal revenue officials and employees are enjoined to give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A SSS-DOF-BIR Joint Memorandum Circular No. 001-20 April 28, 2020

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