Taxation
Extension of the Filing of Returns and Payment of Taxes During the Enhanced Community Quarantine
With 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 Bureau of Internal Revenue issued BIR Revenue Memorandum Circular No. 28-2020 (RMC 28-2020) dated 18 March 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.
In RMC No. 28 – 2020, the BIR amended its earlier Revenue Memorandum Circular No. 25 – 2020 and granted an extension to file and pay Annual Income Tax Returns until 15 May 2020 without interest and penalties. The taxpayer may file and pay their taxes at any Authorized Agent Banks or any Revenue Collection Officer under the Revenue District Office (file and pay anywhere).
In RMC No. 29 – 2020 dated 19 March 2020, the BIR likewise extended by 30 days the filing and payment of the following taxes:
Filing & Payment of 2550M - Monthly VAT Declaration for Non-eFPS Filers (for the month of February 2020) | From 20 March 2020 to 20 April 2020 |
eFiling/Filing & ePay/Remittance of 1600WP - Monthly Remittance of Percentage Taxes on Winnings and Prizes Withheld by Racetrack Operators (for the Month of February 2020) | From 20 March 2020 to 20 April 2020 |
eFiling of 1601C, 0619E & 0619F - eFPS filers under Group E (for the Month of February 2020) | From 21 March 2020 to 21 April 2020 |
eFiling of 1601C, 0619E & 0619F - eFPS filers under Group D (for the Month of February 2020) | From 22 March 2020 to 22 April 2020 |
eFiling of 1601C, 0619E & 0619F - eFPS filers under Group C (for the Month of February 2020) | From 23 March 2020 to 23 April 2020 |
eFiling of 1601C, 0619E & 0619F - eFPS filers under Group B (for the Month of February 2020) | From 24 March 2020 to 24 April 2020 |
eFiling of 1601C, 0619E & 0619F - eFPS filers under Group A (for the Month of February 2020) | From 25 March 2020 to 27 April 2020 |
eFiling/Filing & ePayment of 2550Q - Quarterly VAT Declaration, eFPS and Non-eFPS (for FQ ending 29 February 2020) | From 25 March 2020 to 27 April 2020 |
ePayment of 2550M for Group E, D, C, B (for the Month of February 2020) | From 30 March 2020 to 30 April 2020 |
eFiling/Filing & ePayment/Payment of 1702Q - Quarterly Income Tax Returns for Corporation, Partnership, and other Non-Individual Taxpayers (for FQ ending 31 January 2020) | From 31 March 2020 to 30 April 2020 |
Filing/Submission of Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes - BIR Form 1604-CF | From 31 March 2020 to 30 April 2020 |
Submission of Certificate of Compensation Payment - BIR Form 2316 | From 31 March 2020 to 30 April 2020 |
Filing/Submission of Annual Information Return of Creditable Income Taxes Withheld (Expanded) - BIR Form 1604-E, together with alphalist | From 31 March 2020 to 30 April 2020 |
eFiling/Filing & ePayment/Payment of 2000 (DST) & 2000-OT (One Time Transaction) (for the Month of March 2020) | From 05 April 2020 to 05 May 2020 |
eFiling/Filing & ePayment/Payment of 1600 with Monthly Alphalist of Payees and 1606 for the Month of March 2020 | From 05 April 2020 to 05 May 2020 |
eFiling/Filing & ePayment/Payment of 1600 and 1601C - Withholding Tax Remittance Return for National Government Agencies (NGAs) (for the Month of March 2020) | From 10 April 2020 to 11 May 2020 |
Filing and Payment/Remittance of 2200-M Excise Tax Return for Mineral Product (for the Month of March 2020) | From 10 April 2020 to 11 May 2020 |
Filing & Payment/Remittance of 1601C - Non-eFPS Filers (for the Month of March 2020) | From 10 April 2020 to 11 May 2020 |
eFiling of 1601C, 0619E & 0619F - eFPS filers under Group E (for the Month of March 2020) | From 11 April 2020 to 11 May 2020 |
eFiling of 1601C, 0619E & 0619F - eFPS filers under Group D (for the Month of March 2020) | From 12 April 2020 to 12 May 2020 |
eFiling of 1601C, 0619E & 0619F - eFPS filers under Group C (for the Month of March 2020) | From 13 April 2020 to 13 May 2020 |
eFiling of 1601C, 0619E & 0619F - eFPS filers under Group B (for the Month of March 2020) | From 14 April 2020 to 14 May 2020 |
All ONETT Transactions (BIR Forms 1706, 1707, 1800, 1801 and 1606) | If the payment due falls within the ECQ, the period to file and pay is extended for thirty (30) days. |
The Department of Finance urges taxpayers to file their returns ahead of time and to pay their taxes online to prevent the spread of COVID-19.
Click here to read the entire text of Revenue Memorandum Circular No. 28-2020
Click here to read the entire text of Revenue Memorandum Circular No. 29-2020
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