Amending RMC No. 29-2020 and Clarifications on RMC No. 28-2020 Relative to the Extension of Deadlines for the Filing of CY 2019 Income Tax Returns

March 23, 2020 REVENUE MEMORANDUM CIRCULAR NO. 030-20 SUBJECT : Amending Revenue Memorandum Circular (RMC) No. 29-2020 and Clarifications on RMC No. 28-2020 Relative to the Extension of Deadlines for the Filing of CY 2019 Income Tax Returns and Other Various Returns and Payment of Taxes Due Thereon TO : All Internal Revenue Officers and Others Concerned This Circular is hereby issued in order to address the reported confusions arising from inadvertent errors on the due dates in the filing of certain tax returns and payment of the corresponding taxes under Revenue Memorandum Circular (RMC) No. 29-2020. Accordingly, the provisions of RMC No. 29-2020 and RMC 28-2020 are hereby amended and clarified in the attached schedule, Annex "A" hereof. Required attachments for the filing of Annual Income Tax Returns (AITR) shall likewise be submitted on or before May 15, 2020. Filing/Submission of other reportorial requirements which were omitted herein and whose deadline(s)/due date(s) fall within the Enhanced Community Quarantine (ECQ) Period shall be extended for thirty (30) calendar days from its deadline(s)/due date(s). For all ONETT transactions (BIR Form Nos. 1606, 1706, 1707, 1800 and 1801), if the date for its payment will fall due within the ECQ period, the period to file and pay the corresponding taxes due thereon is hereby extended for thirty (30) days from its due date. However, if the ECQ period will be extended further, then filing of returns and payment of the corresponding taxes due thereon, and submission of reports and attachments falling within the enhanced extended period shall also be extended by thirty (30) calendar days. This Circular shall apply to the entire Luzon, including the National Capital Region (NCR), under the ECQ and/or similar measures, and shall also be deemed applicable to other jurisdictions where concerned Local Government Unit (LGUs) have also adopted and implemented ECQ and/or other similar measures in their respective territorial jurisdictions. All internal revenue officers, and all concerned are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A BIR Forms/Returns Original Due Date Extended Due Date Filing & Payment of 2550M Monthly Value-Added Tax Declaration for Non-eFPS Filers (for the month of February 2020) March 20, 2020 April 20, 2020 eFiling/Filing & ePayment/Remittance of 1600WP Monthly Remittance of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators (for the month of February 2020) March 20, 2020 April 20, 2020 eFiling of 2550M eFPS filers under Group E (for the month of February 2020 March 21, 2020 April 21, 2020 eFiling of 2550M eFPS filers under Group D (for the month of February 2020) March 22, 2020 April 22, 2020 eFiling of 2550M eFPS filers under Group C (for the month of February 2020) March 23, 2020 April 23, 2020 eFiling of 2550M eFPS filers under Group B (for the month of February 2020) March 24, 2020 April 24, 2020 eFiling and ePayment of 2550M eFPS filers under Group A (for the month of February 2020) March 25, 2020 April 27, 2020 ePayment of 2550M for Groups E, D, C, B (for the month of February 2020) March 25, 2020 April 27, 2020 eFiling/Filing & ePayment/Payment of 2550Q Quarterly Value-Added Tax Declaration (Cumulative for Three (3) Months), eFPS and Non-eFPS Filers (for FQ ending February 29, 2020) March 25, 2020 April 27, 2020 Submission of Quarterly Summary Lists of Sales/Purchases by a VAT Taxpayer Non-eFPS FQ ending Feb. 29, 2020 March 25, 2020 April 27, 2020 Submission of Sworn Statement of Manufacturer's or Importer's Volume of Sales of each Particular Brand of Alcohol, Tobacco Products & Sweetened Beverage Products FQ ending Feb. 29, 2020 March 25, 2020 April 27, 2020 Registration of Computerized Books of Accounts & Other Accounting records in electronic format FY ending Feb. 29, 2020 March 30, 2020 April 30, 2020 Submission of required hard copies of Financial Statement & Scanned copies of Form 2307 to e-Filed 1702RT, MX & EX FY ending Nov. 30, 2019 March 30, 2020 April 30, 2020 Submission of 2019 Inventory List FY ending Feb. 29, 2020 March 30, 2020 April 30, 2020 eSubmission of Quarterly Summary List of Sales/Purchases by a VAT Taxpayers-eFPS Filers FQ ending Feb. 29, 2020 March 30, 2020 April 30, 2020 eFiling/Filing & ePayment/Payment of 1702Q Quarterly Income Tax Return for Corporation, Partnerships and Other Non-Individual Taxpayers (for FQ ending January 31, 2020) March 31, 2020 April 30, 2020 Filing/Submission of Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) March 31, 2020 April 30, 2020 Submission of the Deadline of Certificate of Compensation Payment (BIR Form No. 2316) March 31, 2020 April 30, 2020 Filing/Submission of Annual Information Return of Creditable Income Taxes Withheld (Expanded) (BIR Form No. 1604-E), together with its alphalist March 31, 2020 April 30, 2020 eFiling/Filing & ePayment/Payment of 2000 (DST) & 2000-OT (One Time Transactions) (for the month of March 2020) April 5, 2020 May 5, 2020 eSubmission of Monthly eSales Report of all Taxpayers using CRM/POS with TIN ending in even number Month of March 2020 April 8, 2020 May 8, 2020 eFiling/Filing & ePayment/Payment of 1600 with Monthly Alphalist of Payees and 1606 (for the month March 2020) April 10, 2020 May 11, 2020 eFiling/Filing & ePayment/Remittance of 1600 and 1601C Withholding Tax Remittance Return for National Government Agencies (NGAS) (for the month of March 2020) April 10, 2020 May 11, 2020 Filing & Payment/Remittance of 2200M Excise Tax Return for the amount of Excise taxes collected from payment made to Sellers of Metallic Minerals (for the month of March 2020) April 10, 2020 May 11, 2020 Filing & Payment/Remittance of 1601C Non-eFPS Filers (for the month of March 2020) April 10, 2020 May 11, 2020 eSubmission of eSales Report of all taxpayers using CRM/POS with TIN ending in odd number Month of March 2020 April 10, 2020 May 11, 2020 eFiling of 1601C eFPS Filers under Group E (for the month of March 2020) April 11, 2020 May 11, 2020 eFiling of 1601C eFPS Filers under Group D (for the month of March 2020) April 12, 2020 May 12, 2020 eFiling of 1601C eFPS Filers under Group C (for the month of March 2020) April 13, 2020 May 13, 2020 eFiling of 1601C eFPS Filers under Group B (for the month of March 2020) April 14, 2020 May 14, 2020 eFiling & ePayment of 1601C-eFPS filers under Group A Month of March 2020 April 15, 2020 May 15, 2020 eFiling/Filing & ePayment/Payment of 1700, 1701 & 1701A with required attachments CY ending Dec. 31, 2019 April 15, 2020 May 15, 2020 (refer RMC No. 28-2020) eFiling/Filing & ePayment/Payment of 1702 RT, MX & EX with required attachments CY ending Dec. 31, 2019 April 15, 2020 May 15, 2020 (RMC No. 28-2020) ePayment of 1601C for Groups E, D, C & B Month of March 2020 April 15, 2020 May 15, 2020 eSubmission of Quarterly Summary List of Machines (CRM-POS) sold by all Machine Distributors/Dealers/Vendors/Suppliers TQ ending March 31, 2020 April 15, 2020 May 15, 2020 Registration of Bound Loose Leaf Books of Accounts/Invoices/Receipts & Other Accounting Records FY ending March 31, 2020 April 15, 2020 May 15, 2020 Submission of List of Medical Practitioners CQ ending March 31, 2020 April 15, 2020 May 15, 2020