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Extension of Deadline in the Acceptance of Tax Returns and Payment

Operations Memorandum No. 2015-01-01 • Bureau of Internal Revenue (BIR) Issuances • Revenue Operations Memoranda • Jan 13, 2015

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January 13, 2015 OPERATIONS MEMORANDUM NO. 2015-01-01 FOR : Revenue Region 5 Caloocan Revenue Region 6 Manila Revenue Region 7 Quezon City Revenue Region 8 Makati City Revenue Region 14 Palo, Leyte Large Taxpayers Service ATTENTION : All Revenue District Offices Concerned SUBJECT : Extension of Deadline in the Acceptance of Tax Returns and Payment of Internal Revenue Taxes of Taxpayers under the Revenue District/Large Taxpayers Offices in the National Capital Region Pursuant to Proclamation No. 936, as well as in Tacloban City Pursuant to Local Executive Order No. 15-01-001 In view of the visit of the Pope, the Head of State of the Vatican City and Pursuant to Proclamation No. 936, January 15, 16 and 19, 2015 have been declared as special non-working holidays in the National Capital Region. CHTAIc In this regard, it is advised that the tax deadlines on January 15 and 16, 2015 for the e-filing/filing and e-payment/payment and remittances of the taxes due and the submission of returns and other tax compliance requirements are hereby extended until January 20, 2015 only. However, this extension shall only be limited to the Revenue District Offices in the National Capital Region and Large Taxpayers Offices except LTDO Cebu (Annex A). Likewise, pursuant to Executive Order No. 15-01-001 of the Office of the City Mayor of Tacloban City, it is also advised that the tax deadlines on January 15 and 16, 2015 for the e-filing/filing and e-payment/payment and remittances of the taxes due and the submission of returns and other tax compliance requirements in Revenue District Office No. 88 Tacloban City is hereby extended until January 19, 2015 only. You are hereby instructed to disseminate this directive to all concerned as soon as possible. For your guidance and compliance. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue

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