Taxation
BIR Extends Anew the Period for Filing of Returns and Payment of Taxes in Light of ECQ Extension
In response to the imposition of an Enhanced Community Quarantine (ECQ) in Luzon and the declaration of a State of Public Health Emergency (Proclamation No. 922) and State of Calamity throughout the Philippines due to Corona Virus Disease 2019 (Proclamation No. 929), the BIR previously issued BIR Revenue Memorandum Circular No. 28-2020 (RMC 28-2020) and Revenue Memorandum Circular No. 29-2020 (RMC 29-2020) extending the period for filing and payment of taxes otherwise due within the ECQ period.
Further, upon the passing Republic Act No. 11469, otherwise known as “Bayanihan to Heal as One Act”, the BIR issued Revenue Regulations No. 07-2020 (RR 07-2020), which essentially included the filing extensions enumerated under RMCs 27-2020, 30-2020, 31-2020, 32-2020, 33-2020, and 34-2020.
On 07 April 2020, the Philippine Government announced the extension of ECQ until 30 April 2020. As such, the BIR in RMC No. 39-2020 dated 07 April 2020 further extended the period for filing of returns and payment of taxes.
On 14 April 2020, the BIR issued Revenue Regulations No. 10-2020 dated 09 April 2020 amending certain provisions of RR 07 – 2020 as follows:
BIR Form 2550M - Application for VAT Credit/Refund Claims for the Quarter ending 31 March 2020 | From 31 March 2020 to 15 May 2020 |
BIR Form 1914 – Application for VAT Credit/Refund Claims covering the calendar quarter ending 31 March 2018 | From 31 March 2020 to 15 May 2020 or thirty (30) days from the date of the lifting of the ECQ, whichever comes later |
BIR Form 1914 – Application for VAT Credit/Refund Claims covering the calendar quarter ending 30 April 2018 | From 30 April 2020 to 30 May 2020 or thirty (30) days from the date of the lifting of the ECQ, whichever comes later |
BIR Form 1606 – Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset (including Taxable and Exempt) | If date of payment falls within the period of emergency starting from 16 March 2020, thirty (30) days from lifting of the ECQ |
BIR Form 1706 – Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Assets (both Taxable and Exempt) | If date of payment falls within the period of emergency starting from 16 March 2020, thirty (30) days from lifting of the ECQ |
BIR Form 1707 – Capital Gains Tax Return for Onerous Transfer of Shares of Stocks not Traded Through the Local Stock Exchange | If date of payment falls within the period of emergency starting from 16 March 2020, thirty (30) days from lifting of the ECQ |
BIR Form 1800 – Donor’s Tax Return | If date of payment falls within the period of emergency starting from 16 March 2020, thirty (30) days from lifting of the ECQ |
BIR Form 1801 – Estate Tax Return | If date of payment falls within the period of emergency starting from 16 March 2020, thirty (30) days from lifting of the ECQ |
BIR Form 2550 M - Monthly VAT Declaration for Non-eFPS Filers (for the month of February 2020) | From 20 March 2020 to 05 May 2020 |
BIR Form 2550 M - Monthly VAT Declaration for Non-eFPS Filers (for the month of March 2020) | From 20 April 2020 to 20 May 2020 |
BIR Form 1600WP – Monthly eFiling/Filing & ePayment/Payment of Monthly Remittance of Percentage Taxes on Winnings and Prizes Withheld by Racetrack Operators (for the Month of February 2020) | From 20 March 2020 to 05 May 2020 |
BIR Form 1600WP – Monthly eFiling/Filing & ePayment/Payment of Monthly Remittance of Percentage Taxes on Winnings and Prizes Withheld by Racetrack Operators (for the Month of March 2020) | From 20 April 2020 to 20 May 2020 |
BIR Form 2550M – Monthly e-Filing (for eFPS filers under Group E) of Monthly VAT Declaration (for the Month of February 2020) | From 21 March 2020 to 06 May 2020 |
BIR Form 2550M – Monthly e-Filing (for eFPS filers under Group D) of Monthly VAT Declaration (for the Month of February 2020) | From 22 March 2020 to 07 May 2020 |
BIR Form 2550M – Monthly e-Filing (for eFPS filers under Group C) of Monthly VAT Declaration (for the Month of February 2020) | From 23 March 2020 to 08 May 2020 |
BIR Form 2550M – Monthly e-Filing (for eFPS filers under Group B) of Monthly VAT Declaration (for the Month of February 2020) | From 24 March 2020 to 09 May 2020 |
BIR Form 2550M – Monthly e-Filing (for eFPS filers under Group A) of Monthly VAT Declaration (for the Month of February 2020) | From 25 March 2020 to 10 May 2020 |
BIR Form 2550M – Monthly ePayment (for Group E, D, C, B) of the Monthly VAT Declaration (for the Month of February 2020) | From 25 March 2020 to 10 May 2020 |
BIR Form 2550M – Monthly e-Filing (for eFPS filers under Group E) of Monthly VAT Declaration (for the Month of March 2020) | From 21 April 2020 to 21 May 2020 |
BIR Form 2550M – Monthly e-Filing (for eFPS filers under Group D) of Monthly VAT Declaration (for the Month of March 2020) | From 22 April 2020 to 22 March 2020 |
BIR Form 2550M – Monthly e-Filing (for eFPS filers under Group C) of Monthly VAT Declaration (for the Month of March 2020) | From 23 April 2020 to 23 May 2020 |
BIR Form 2550M – Monthly e-Filing (for eFPS filers under Group B) of Monthly VAT Declaration (for the Month of March 2020) | From 24 April 2020 to 24 May 2020 |
BIR Form 2550M – Monthly e-Filing (for eFPS filers under Group A) of Monthly VAT Declaration (for the Month of March 2020) | From 25 April 2020 to 25 May 2020 |
BIR Form 2550M – Monthly ePayment (for Group E, D, C, B) of the Monthly VAT Declaration (for the Month of March 2020) | From 25 April 2020 to 25 May 2020 |
BIR Form 2550Q – Quarterly eFiling/filing and ePayment/Payment (eFPS and Non-eFPS) of the Quarterly VAT Declaration (for Fiscal Quarter ending 29 February 2020) | From 25 March 2020 to 10 May 2020 |
BIR Form 2550Q – Quarterly eFiling/filing and ePayment/Payment (eFPS and Non-eFPS) of the Quarterly VAT Declaration (for Fiscal Quarter ending 31 March 2020) | From 25 April 2020 to 25 May 2020 |
Quarterly SLS/P Submission (non-eFPS) of the Summary List of Sales/Purchases (for Fiscal Quarter ending 29 February 2020) | From 25 March 2020 to 10 May 2020 |
Quarterly SLS/P Submission (non-eFPS) of the Summary List of Sales/Purchases (for Fiscal Quarter ending 31 March 2020) | From 25 April 2020 to 25 May 2020 |
Submission of Sworn Statement of Manufacturer’s or Importer’s Volume of Sales of each particular brand of alcohol, tobacco products & sweetened beverage products (for the Fiscal Quarter ending 29 February 2020) | From 25 March 2020 to 10 May 2020 |
Submission of Sworn Statement of Manufacturer’s or Importer’s Volume of Sales of each particular brand of alcohol, tobacco products & sweetened beverage products (for the Fiscal Quarter ending 31 March 2020) | From 25 April 2020 to 25 May 2020 |
Registration of Computerized Books of Accounts & Other Accounting Records in electronic format (for the Fiscal Year ending 29 February 2020) | From 30 March 2020 to 15 May 2020 |
Registration of Computerized Books of Accounts & Other Accounting Records in electronic format (for the Fiscal Year ending 31 March 2020) | From 30 April 2020 to 30 May 2020 |
Submission of Required Hard Copies of Audited Financial Statements (For Fiscal Year ending 30 November 2019) and Scanned Copies of BIR Form 2307 to eFiled 1702RT, MX, EX | From 30 March 2020 to 15 May 2020 |
Submission of Required Hard Copies of Audited Financial Statements (For Calendar Year 2019) | From 30 April 2020 to 15 June 2020 |
Submission of Required Hard Copies of Audited Financial Statements (For Fiscal Year ending 31 January 2020) | From 30 May 2020 to 30 June 2020 |
Submission of 2019 Inventory List (for the Fiscal Year ending 29 February 2020) | From 30 March 2020 to 15 May 2020 |
Submission of 2019 Inventory List (for the Fiscal Year ending 31 March 2020) | From 30 April 2020 to 30 May 2020 |
Submission of Quarterly Summary List of Sales/Purchases (for the Fiscal Quarter ending 29 February 2020) | From 30 March 2020 to 15 May 2020 |
Submission of Quarterly Summary List of Sales/Purchases (for the Calendar Quarter ending 31 March 2020) | From 30 April 2020 to 30 May 2020 |
BIR Form 1702Q – Quarterly eFiling/Filing & ePayment/Payment Quarterly Income Tax Returns for Corporation, Partnership, and other Non-Individual Taxpayers (for Fiscal Quarter ending 31 January 2020) and Summary Alphalist of Witholding Taxes (SAWT) | From 31 March 2020 to 15 May 2020 |
BIR Form 1702Q – Quarterly eFiling/Filing & ePayment/Payment Quarterly Income Tax Returns for Corporation, Partnership, and other Non-Individual Taxpayers (for Fiscal Quarter ending 29 February 2020) and Summary Alphalist of Witholding Taxes (SAWT) | From 29 April 2020 to 30 May 2020 |
BIR Form 1604CF – Annual Filing/Submission of Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes | From 31 March 2020 to 15 May 2020 |
Submission Deadline of Certificate of Compensation Payment | From 31 March 2020 to 15 May 2020 |
BIR Form 1604E and related Alphalist – Annual Filing/Submission of Annual Information Return of Creditable Income Taxes Withheld | From 31 March 2020 to 15 May 2020 |
BIR Form 2000 – eFiling/Filing & ePayment/Payment of Documentary Stamp Tax (for the Month of March 2020) | From 05 April 2020 to 20 May 2020 |
BIR Form 2000-OT – eFiling/Filing & ePayment/Payment of Documentary Stamp Tax (One-Time Transaction) (for the Month of March 2020) | From 05 April 2020 to 20 May 2020 |
Monthly eSubmission eSales Report of all Taxpayers using CRM/POS with TIN ending in even number (for the Month of March 2020) | From 08 April 2020 to 23 May 2020 |
BIR Form 1600 with MAP – Monthly eFiling/Filing & ePayment/Payment of the Monthly Remittance Return of VAT and Other Percentage Tax Withheld and Monthly Alphalist of Payees (for the month of March 2020) | From 10 April 2020 to 25 May 2020 |
BIR Form 1606 – Monthly eFiling/Filing & ePayment/Payment of the Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) (for the Month of March 2020) | From 10 April 2020 to 25 May 2020 |
BIR Form 1600 – Monthly eFiling/Filing & ePayment/Remittance of the Withholding Tax Remittance Return for National Government Agencies (NGAs) (for the Month of March 2020) | From 10 April 2020 to 25 May 2020 |
BIR Form 1601C – Monthly eFiling/Filing & ePayment/Remittance of the Monthly Remittance Return Income Taxes Withheld on Compensation (for the Month of March 2020) | From 10 April 2020 to 25 May 2020 |
BIR Form 2200M – Monthly Filing and Payment/Remittance for the amount of excise taxes collected from payment made to Sellers of Metallic Minerals of the Excise Tax Return for Mineral Product (for the Month of March 2020) | From 10 April 2020 to 25 May 2020 |
BIR Form 1601C – Monthly Filing & Payment/Remittance of the Monthly Remittance Return of Income Taxes Withheld on Compensation (for the Month of March 2020) | From 10 April 2020 to 25 May 2020 |
Monthly eSubmission of eSales Report of all Taxpayers using CRM/POS with TIN ending in odd number – Month of March 2020 | From 10 April 2020 to 25 May 2020 |
BIR Form 1601C – Monthly eFiling for eFPS filers under Group E for the Monthly Remittance Return of Income Taxes Withheld on Compensation (for the Month of March 2020) | From 11 April 2020 to 26 May 2020 |
BIR Form 1601C – Monthly eFiling for eFPS filers under Group D for the Monthly Remittance Return of Income Taxes Withheld on Compensation (for the Month of March 2020) | From 12 April 2020 to 27 May 2020 |
BIR Form 1601C – Monthly eFiling for eFPS filers under Group C for the Monthly Remittance Return of Income Taxes Withheld on Compensation (for the Month of March 2020) | From 13 April 2020 to 28 May 2020 |
BIR Form 1601C – Monthly eFiling for eFPS filers under Group B for the Monthly Remittance Return of Income Taxes Withheld on Compensation (for the Month of March 2020) | From 14 April 2020 to 29 May 2020 |
BIR Form 1601C – Monthly eFiling for eFPS filers under Group A for the Monthly Remittance Return of Income Taxes Withheld on Compensation (for the Month of March 2020) | From 15 April 2020 to 30 May 2020 |
BIR Form 1700 with attached requirements – Annual eFiling /Filing & ePayment/Payment of the Annual Income Tax Return for Individual earning purely compensation income (including Non-Business/Non-Profession Related Income) (for the Calendar Year ending 31 December 2020) | From 15 April 2020 to 30 May 2020 |
BIR Form 1701 with attached requirements – Annual Income Tax Return for Individuals (including mixed income earner), Estates, and Trusts (for the Calendar Year ending 31 December 2020) | From 15 April 2020 to 30 May 2020 |
BIR Form 1701A – Annual Income Tax Return for Individuals Earning Income purely from Business/Profession with OSD as mode of deduction or those who opted to avail of the 8% flat income tax rate (for the Calendar Year ending 31 December 2020) | From 15 April 2020 to 30 May 2020 |
eFiling/Filing and ePayment/Payment for BIR Form 1702RT with required attachments – Annual Income Tax for Corporation, Partnership, and other Non-Individual Taxpayers subject only to regular income Tax rate (For Calendar Year ending 31 December 2019) | From 15 April 2020 to 30 May 2020 |
eFiling/Filing and ePayment/Payment for BIR Form 1702MX with required attachments – Annual Income Tax for Corporation, Partnership, and other Non-Individual Taxpayers with mixed income subject to multiple income tax rates or with income subject to special/preferential rates (For Calendar Year ending 31 December 2019) | From 15 April 2020 to 30 May 2020 |
eFiling/Filing and ePayment/Payment for BIR Form 1702EX with required attachments – Annual Income Tax for Corporation, Partnership, and other Non-Individual Taxpayers exempt under the Tax Code, as Amended and Other Special Laws with no other taxable income (For Calendar Year ending 31 December 2019) | From 15 April 2020 to 30 May 2020 |
eFiling/Filing and ePayment/Payment for BIR Form 1702RT with required attachments – Annual Income Tax for Corporation, Partnership, and other Non-Individual Taxpayers subject only to regular income Tax rate (For Calendar Year ending 31 January 2020) | From 15 May 2020 to 15 June 2020 |
eFiling/Filing and ePayment/Payment for BIR Form 1702MX with required attachments – Annual Income Tax for Corporation, Partnership, and other Non-Individual Taxpayers with mixed income subject to multiple income tax rates or with income subject to special/preferential rates (For Calendar Year ending 31 January 2020) | From 15 May 2020 to 15 June 2020 |
eFiling/Filing and ePayment/Payment for BIR Form 1702EX with required attachments – Annual Income Tax for Corporation, Partnership, and other Non-Individual Taxpayers exempt under the Tax Code, as Amended and Other Special Laws with no other taxable income (For Calendar Year ending 31 January 2020) | From 15 May 2020 to 15 June 2020 |
Quarterly eSubmission Summary List of Machines CRM-POS sold by all Machine Distributors / Dealers/ Vendors Suppliers for the Summary List (for the Taxable Quarter Ending 31 March 2020) | From 15 April 2020 to 15 May 2020 |
Registration of Bound Loose-Leaf Books of Account/ Invoice/ Receipts & Other Accounting Records (for the Fiscal Year ending March 31, 2020) | From 15 April 2020 to 15 May 2020 |
Submission of Lists of Medical Practitioners (for the Calendar Quarter ending 31 March 2020) | From 15 April 2020 to 15 May 2020 |
BIR For 1700 – Required Submission of Attachments to eFiled Annual Income Tax Return (For Calendar Year ending 31 December 2020) | Extended to 15 June 2020 |
BIR For 1701 – Required Submission of Attachments to eFiled Annual Income Tax Return (For Calendar Year ending 31 December 2020) | Extended to 15 June 2020 |
BIR For 1701A – Required Submission of Attachments to eFiled Annual Income Tax Return (For Calendar Year ending 31 December 2020) | Extended to 15 June 2020 |
Filing of the Position Paper to Notice of Informal Conference (NIC) | If the filing date falls due during the emergency period starting 16 March 2020 and those where the due dates fall within the period of thirty (30) days from the date of lifting of the ECQ, extended to thirty (30) days from the date of the lifting of the period of the ECQ. Note: Running of the period within which to file the Position Paper, the Protest Letter, Transmittal Letter, Appeal and correspondences referred to shall be suspended. |
Filing of Position Paper to Preliminary Assessment Notice (PAN) | |
Filing of the Protest Letter to Final Assessment Notice (FAN) / Formal Letter of Demand (FLD) | |
Sixty (60)-day Transmittal Letter for the Additional Relevant Supporting Documents | |
Filing of the Appeal/Request for Reconsideration to the Commissioner of Internal revenue (CIR) on the Final Decision on Disputed Assessment (FDDA) | |
Filing of reply to other similar letters and correspondences with due dates | |
Submission of the Certificate of Residence for Tax Treaty Relief (CORTT) Form for the Final Withholding Tax on dividend, interest, and royalty (for the month of February 2020 paid and remitted in March 2020) | Thirty (30) days from the date of the lifting of the ECQ |
Submission of the Certificate of Residence for Tax Treaty Relief (CORTT) Form for the Final Withholding Tax on dividend, interest, and royalty (for the month of March 2020 paid and remitted in April 2020) | Thirty (30) days from the date of the lifting of the ECQ |
BIR Form 2118DA – Submission of the Tax Amnesty Return of Delinquencies | From 23 April 2020 to 08 June 2020 |
Suspension of the running of the Statute of Limitations under Sections 203 and 222 pursuant to Section 223 of the Tax Code. The suspension applies to the issuance and service of assessment notices, warrants, and enforcement and/or collection of deficiency taxes. | Suspended until sixty (60) days after the lifting of the order of state of emergency. |
The filing of all other filings and submissions | If the filing date falls due during the emergency period starting 16 March 2020, extended to thirty (30) days from the original due date. |
eFiling/filing and ePayment/Payment of eFPS and non-eFPS filers of BIR Form 2551Q – Quarterly Percentage Tax Return | From 25 April 2020 to 25 May 2020 |
Submission of Soft Copies of BIR Form 2307 Contained in a DVD-R and Sworn Declaration as Attachments to eFiled 1702Q for Quarter ending 31 January 2020 | From 15 April 2020 to 15 May 2020 |
Quarterly eFiling/filing and ePayment/Payment of BIR Form 1601EQ (Creditable Income Taxes Withheld and Expanded), 1601FQ (Final Income Taxes Withheld), 1603Q (Final Taxes Withheld on Interest Paid on Deposits and Deposit Substitutes/Trusts/Etc.), 1602Q (Final Income Taxes Withheld on Fringe Benefits) for Quarter ending 31 March 2020 | From 30 April 2020 to 30 May 2020 |
Quarterly Alphabetical List of Payees (QAP) as Attachment to 1601EQ and 1601FQ | From 30 April 2020 to 30 May 2020 |
Application for credit or refund of taxes erroneously or illegally received or penalties imposed without authority under Section 204(c) of the Tax Code for erroneous payments made from 17 May 2018 – 30 April 2018 | From two (2) years after the payment of the tax or penalty to 31 May 2020 |
All other filing/submission with date of submission falling within the period of the emergency starting from 16 March 2020 | Thirty (30) days from the date of the lifting of the ECQ |
In case the extended due dates fall on a holiday or a weekend, the submission or filing may be made on the next working day. This extension applies to the entire Philippines.
In RMC 37-2020, the BIR clarified that in case the taxpayer files their Annual Income Tax Returns prior to the extended deadline, the taxpayer may still amend the tax return prior to the extended due date without any penalties. In case of overpayment, the taxpayer may opt to either carry-over the overpaid tax as credit against the tax due for the same tax type or to file for a claim for refund.
Click to read the following issuances:
- Revenue Regulation No. 07-2020
- Revenue Memorandum Circular No. 37-2020
- Revenue Memorandum Circular No. 39-2020
Click to read the related article Extension of the Filing of Returns and Payment of Taxes During the Enhanced Community Quarantine.
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