EXTENSIONS GRANTED BY THE BIR DURING ECQ DUE TO TO COVID-19
The Bureau of Internal Revenue (BIR), in the interest of public safety and to protect the health of the taxpayers, granted extensions for the filing and payment of tax returns and other taxes becoming due during the enhanced community quarantine period. The relevant Revenue Memorandum Circulars providing for the extensions are as follows:
I. BIR’s Clarification on the Extension of the Filing and Payment of the Annual Income Tax Return and other Tax Due.
On 23 March 2020, The BIR issued Revenue Memorandum Circular No. 30-2020, an amendment to RMC No. 29-2020 and clarifications on RMC No. 28-2020, to address confusion and inadvertent errors presented in the former circulars released relative to the extended deadlines for tax filings, payments, and other returns.
Below are the FAQs:
When is the last day of filing and payment of Annual Income Tax Return?
Last day of Filing and Payment is on 15 May 2020.
When is the last day of filing of other returns and the payment Taxes due thereon?
The amended and clarified list of filing any payment of various tax return can be found on the attached Annex “A” of RMC 30-2020.
Is the list in Annex “A” exclusive?
No. In case the deadline of filing of any reportorial requirements not included in Annex “A” fell within the Enhanced Community Quarantine Period, the deadline of filing and payment will be extended for 30 days from its deadline.
In what area or jurisdiction does the extension apply?
The Revenue Memorandum Circular is applicable to the entire Luzon, including National Capital Region, under the ECQ and those area or jurisdiction that has implemented the ECQ.
Can the filing and payment of the taxes due be further extended?
Yes. The filing and payment of the reportorial requirements and the taxes due can further be extended if the ECQ period is further extended. Such payment and filing will further be extended for another 30 calendar days.
Is the filing and payment of ONETT transactions also extended?
Yes. Filing and payment of Withholding Tax, Capital Gains Tax, Donors Tax, and Estate Tax (ONETT Transactions) shall be extended for 30 days from its due date if the date of payment fell within the ECQ Period. The ONETT transactions include the BIR payment form nos. 1606. 1706, 1707, 1800 and 1801.
II. Extension of Period to File Correspondences with the BIR and the Submission of Pertinent Documents
On 23 March 2020, the BIR issued Revenue Memorandum Circular No. 31-2020 for the extension of period of filing correspondences with the Bureau pursuant to the provisions of Tax Code and the existing revenue regulations.
Below are the FAQs:
What correspondence or pertinent documents does the BIR refer to?
The BIR allowed the extension of the following documents and/or correspondences, to wit:
1. Letter Answer to Notice of Informal Conference
2. Response to the Preliminary Assessment Notice
3. Protest Letter to the Final Assessment Notice or Formal Letter of Demand
4. Submission of relevant supporting documents to support the request for re-investigation of audit cases with FAN/FKD
5. Appeal/Request for Reconsideration to the Commissioner on the Final Decision on Disputed Assessment (FDA)
6. Other similar letters and correspondences with due dates falling during the Enhanced Community Quarantine (ECQ)
Does the BIR allow the extension of filing of all correspondence?
NO. The BIR will only grant the extension of 30 days from the date of the lifting of ECQ to those taxpayers whose response to the received document or correspondence fell within the period of ECQ.
Does the extension apply only to the filing of documents within Luzon?
NO. The extension shall apply to areas or jurisdiction that have adopted and implemented the ECQ.
III. Extension on Availing Tax Amnesty
On 24 March 2020, the Bureau of Internal Revenue issued Revenue Memorandum Circular No. 33-2020 extending the deadline on the availment of tax amnesty on delinquencies under RA 11213 along with Revenue Regulation 4-2019 as amended by revenue regulation 5-2020.
Under RMC No. 33-2020, the deadline to avail tax amnesty on delinquent taxes is extended from 23 April 2020 to 23 May 2020.
RA 11213 granted Tax Amnesty for all unpaid Internal Revenue taxes for previous taxable years until 2017 with respect to the payment of Estate Tax, other Internal Revenue Taxes and other Tax Delinquencies due.
For queries, updates and other legal concerns, you may contact us from Mondays to Fridays, 9:00 AM to 6:00 PM, through the following: