Extended Period for Filing of BIR Returns and Payment of Taxes

BIR Revenue Regulations No. 11-2020 dated 29 April 2020 further extended the period of filing of returns and payment of taxes falling due within the quarantine period.

Despite NCR’s shift from ECQ to MECQ for the period May 16 – 31, 2020, BIR Deputy Commissioner Arnel Guballa clarified on 14 May 2020 that due to the lack of government funds there would be no further extensions of the deadline.

On 21 May 2020, the BIR issued Revenue Regulations No. 12 – 2020 dated 14 May 2020 confirming that the deadlines in RR No. 11-2020 shall no longer be further extended regardless of any extension or modification of the quarantine.

The term “quarantine” is then defined as any announcement resulting to limited operations and mobility including but not limited to community quarantine, ECQ, and MECQ.

In case the taxpayer files their 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.

Below is the table of adjusted deadlines for filing of returns and payments of taxes:

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