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MFBR lawyers and associates care!

In light of the constantly changing social and economic landscape in the world due to COVID-19, everyone at Mallari Fiel Brillante Ronquillo has taken steps to make good our steadfast commitment to serve our clients and our communities.

To this end, we designed a new business model incorporating the traditional “brick and mortar” and “virtual” law offices. This new model is to achieve the continuity of rendering our legal and business consultancy services to clients and friends, and the immediate implementation of our crisis management and business transformation activities.

Thus, we’re glad to announce that for every fortnight, half of our team will be physically present at our offices from Monday thru Friday, 8:00am to 3:00pm. Clients and our friends can reach us through our office phones and online platforms (website, emails, Facebook, LinkedIn, Zoom, etc.). And to ensure the health and safety of our staff, they have the option to be housed in the Firm’s private residence or shuttled back and forth using the company’s private vehicle. Safety protocols are also observed at our offices.

Finally, our team has prepared a series of materials around the impact of COVID-19 and related considerations. Please take time to view our sample articles and research published in our website. A complete listing and discussion of these articles are available in our newsletter to be distributed to our esteemed clients.

Should you have questions, please reach out to our Office Manager, Argie Macawile, at +632 86953395, +63977 8502357; or email our Managing Partner, Atty. Rob Mallari, at mfl@mflegal.com.ph and rpmallari@mflegal.com.ph.

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  • BIR further extends the submission of certain documents and/or tax returns as well as payment of certain taxes under Revenue Regulation 07-2020

BIR further extends the submission of certain documents and/or tax returns as well as payment of certain taxes under Revenue Regulation 07-2020

Photo courtesy of: tonite.abante.com

On 27 March 2020, The Bureau of Internal Revenue (BIR) issued Revenue Regulation No. 7-2020 (RR No.7-2020) to implement the extension for the filing and submission of documents and/or returns and the payment of taxes.

Under Section 4 of RR No. 7-2020, the Commissioner of Internal Revenue may further extend the statutory deadlines if the circumstances so warrant. Since the Enhanced Community Quarantine (ECQ) was extended until 30 April 2020, the BIR, correspondingly issued Revenue Memorandum Circular No. 39-2020 (RMC No. 39-2020) on 7 April 2020 and Revenue Regulation 10-2020 (RR No. 10-2020) on 10 April 2020, respectively, to further extend the due dates of submission and filing of certain documents and/or Tax returns.

RMC No. 39-2020 provided for further extension for a period of fifteen (15) calendar days except for those extension where the due date are reckoned from the lifting of ECQ, as follows:

  • Filing of Position Paper to Notice of Informal conference or other similar letters and correspondence with the similar due date (specifically referred as item 41-46 under RR No. 7-2020) where the extended due date shall be thirty (30) days from the lifting of state of emergency.
  • Suspension of Running of Limitations under section 203 and 222 pursuant to Section 223 of the Tax Code (specifically referred as item 49 under RR No. 7-2020) where the extended due date shall be sixty (60) days after the lifting of state of emergency.
DetailsFormsOriginal DeadlineExtended Deadline
Annual –
Compensation and Final Withholding Taxes with 2316
1604-CFMarch 31, 2020May 15, 2020
Annual –
Expanded Withholding Taxes with Alphalist
1604 – EMarch 31, 2020May 15, 2020
Documentary Stamp Tax (One Time Payments)2000 / 2000- OTApril 05, 2020May 20, 2020
Quarterly Value -Added Tax
(Cumulative for Three Months)
2550-Q (First Qtr. End of Feb. 29, 2020March 25, 2020May 12, 2020
Quarterly Income Tax Returns for Corporation,
Partnership and other Non-Individuals Taxpayers
(efilling/epayments)
1702-Q (First Qtr. End of Jan. 31, 2020)March 31, 2020May 15, 2020
Filling & Payments of Compensation Withholding Taxes
(non-efps Filers)
1601 – CApril 10, 2020May 26, 2020
EFPS Filers Under Group E:
Group E

 
Activities of Membership Organizations Inc.
 
Health and Social Work
 
Private Educational Services
 
Public Admin & Defense Compulsory Social Security
 
Public Educational Services
 
Research and Development
 
Agricultural, Hunting, and Forestry
 
Farming of Animals
 
Fishing
 
Other Service Activities
 
Miscellaneous Business Activities
 
Unclassified
1601 – CApril 11, 2020May 26, 2020
EFPS Filers Under Group D:
 
Air Transport
 
Electricity, Gas, Steam, & Hot Water Supply
 
Postal & Telecommunications
 
Publishing, Printing & Reproduction of Recorded Media
 
Recreational, Cultural & Sporting Activities
 
Recycling
 
Renting of Goods & Equipment
 
Supporting & Aux Transport Activities
1601 – CApril 12, 2020May 27, 2020
EFPS Filers Under Group C:
 
Retail Sale
 
Wholesale Trade and Commission Trade
 
Sale, Maintenance, Repair of Motor
Vehicle

Sale of Automotive Fuel
 
Collection, Purification and Distribution of Water
 
Computer and Related Activities
 
Real Estate Activities
1601 – CApril 13, 2020May 28, 2020
EFPS Filers Under Group A:
 
Manufacture & Repair of Furniture
 
Manufacture of Basic Metals
 
Manufacture of Chemicals and Chemical Products
 
Manufacture of Coke, Refined Petroleum & Fuel Products
 
Manufacture of Electrical Machinery & Apparatus N.E.C.
 
Manufacture of Fabricated Metal Products
 
Manufacture of Food, Products & Beverages
 
Manufacture of Machinery & Equipment NEC
 
Manufacture of Medical, Precision, Optical Instruments
 
Manufacture of Motor Vehicles, Trailers & Semi-Trailers
 
Manufacture of Office, Accounting & Computing Machinery
 
Manufacture of Other Non-Metallic Mineral Products
 
Manufacture of Other Transport Equipment
 
Manufacture of Other Wearing Apparel
 
Manufacture of Paper and Paper Products
 
Manufacture of Radio, TV & Communication
 
Equipment/Apparatus
 
Manufacture of Rubber & Plastic Products
 
Manufacture of Textiles
 
Manufacture of Tobacco Products
 
Manufacture of Wood & Wood Products

Manufacturing N.E.C.

Metallic Ore Mining Non-Metallic Mining & Quarrying  
1601 – CApril 14, 2020May 29, 2020
Required attachments for the filing of
Annual Income Tax returns (AITR)  
1702 RT 1702 EX 1701April 15, 2020May 30, 2020

RR No. 10-2020, on the other hand,  provided for the updated list of deadline for the filing and payment of certain documents and/or tax returns due to the extension of ECQ. The following are some of the commonly submitted documents and/or tax returns with their corresponding deadline extensions:

RR No. 10-2020 incorporated the provision of RMC No. 39-2020 providing for the extended submission of BIR form 2551Q up to 25 May 2020 as well as the non-imposition of penalties for the filing and payment of amended tax returns before the deadline.

(For reference on the non-imposition of penalties for the filing and payment of amended tax returns before the original and extended deadline, please click this link Article – RMC-37-2020)

We’ll keep you posted on the additional advisories and guidelines from the BIR.

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:

Email: mfl@mflegal.com.ph;
Website: http://mfbr.com.ph;
Facebook page: http://mfbr.com.ph/

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