Amending RMC No. 26-2020, Relative to the Extension of Deadlines for Filing of Various Returns and Payment of Taxes Due Thereon
Revenue Memorandum Circular No. 029-20, issued on March 19, 2020, amends a previous memorandum to extend deadlines for filing and paying various tax returns due to the COVID-19 pandemic. Specifically, it provides new due dates for several forms, including the Monthly Value-Added Tax Declaration and the Quarterly Income Tax Return, pushing deadlines from March to April and May 2020. The circular mandates that all internal revenue officers and concerned parties disseminate this information widely. Additionally, for any tax returns due during the Enhanced Quarantine Period, the filing and payment deadline is extended by thirty days.
Quick Answers
- What is Amending RMC No. 26-2020, Relative to the Extension of Deadlines for Filing of Various Returns and Payment of Taxes Due Thereon about?
- Revenue Memorandum Circular No. 029-20, issued on March 19, 2020, amends a previous memorandum to extend deadlines for filing and paying various tax returns due to the COVID-19 pandemic. Specifically, it provides new due dates for several forms, including the Monthly Value-Added Tax Declaration and the Quarterly Income Tax Return, pushing deadlines from March to April and May 2020. The circular mandates that all internal revenue officers and concerned parties disseminate this information widely. Additionally, for any tax returns due during the Enhanced Quarantine Period, the filing and payment deadline is extended by thirty days.
- What type of law is Revenue Memorandum Circular No. 029-20?
- Amending RMC No. 26-2020, Relative to the Extension of Deadlines for Filing of Various Returns and Payment of Taxes Due Thereon (Revenue Memorandum Circular No. 029-20) is a Philippine Other Rules and Procedures enacted by the Congress of the Philippines.
- When was Amending RMC No. 26-2020, Relative to the Extension of Deadlines for Filing of Various Returns and Payment of Taxes Due Thereon enacted?
- Amending RMC No. 26-2020, Relative to the Extension of Deadlines for Filing of Various Returns and Payment of Taxes Due Thereon (Revenue Memorandum Circular No. 029-20) was enacted on Mar 19, 2020.
- What is the citation for Amending RMC No. 26-2020, Relative to the Extension of Deadlines for Filing of Various Returns and Payment of Taxes Due Thereon?
- Amending RMC No. 26-2020, Relative to the Extension of Deadlines for Filing of Various Returns and Payment of Taxes Due Thereon, Revenue Memorandum Circular No. 029-20, Mar 19, 2020 (Philippines)
Law Information
- Reference Number
- Revenue Memorandum Circular No. 029-20
- Date Enacted
- Category
- Other Rules and Procedures
- Subcategory
- Bureau of Internal Revenue
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
March 19, 2020
REVENUE MEMORANDUM CIRCULAR NO. 029-20
| SUBJECT | : | Amending Revenue Memorandum Circular No. 26-2020, Relative to the Extension of Deadlines for the Filing of Various Returns and Payment of Taxes Due Thereon |
| TO | : | All Internal Revenue Officers and Others Concerned |
This Circular is hereby issued to amend RMC No. 26-2020 by extending the deadline for the filing and payment of the following tax returns:
|
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 & ePay/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 1601C, 0619B & 0619F — eFPS filers under Group E (for the month of February 2020) |
March 21, 2020 |
April 21, 2020 |
|
eFiling of 1601C, 0619E & 0619F — eFPS filers under Group D (for the month of February 2020) |
March 22, 2020 |
April 22, 2020 |
|
eFiling of 1601C, 0619B & 0619F — eFPS filers under Group C (for the month of February 2020) |
March 23, 2020 |
April 23, 2020 |
|
eFiling of 1601C, 0619E & 0619F — eFPS filers under Group B (for the month of February 2020) |
March 24, 2020 |
April 24, 2020 |
|
eFiling of 1601C, 0619F & 0619F — eFPS filers under Group A (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 (for FQ ending February 29, 2020) |
March 25, 2020 |
April 27, 2020 |
|
ePayment of 2550M for Group E, D, C, B (for the month of February 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 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 Transaction) (for the month of March 2020) |
April 5, 2020 |
May 5, 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/Payment 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 and Payment/Remittance of 2200-M Excise Tax Return for Mineral Products (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 |
|
Filing & Payment/Remittance of 1601C — eFPS Filers Under Group E (for the month of March 2020) |
April 11, 2020 |
May 11, 2020 |
|
Filing & Payment/Remittance of 1601C — eFPS Filers Under Group D (for the month of March 2020) |
April 12, 2020 |
May 12, 2020 |
|
Filing & Payment/Remittance of 1601C — eFPS Filers Under Group C (for the month of March 2020) |
April 13, 2020 |
May 13, 2020 |
|
Filing & Payment/Remittance of 1601C — eFPS Filers Under Group B (for the month of March 2020) |
April 14, 2020 |
May 14, 2020 |
For all ONETT transactions (BIR Form Nos. 1706, 1707, 1800, 1801 and 1606), if the date for its payment falls due within the Enhanced Quarantine Period, the period to file the return and pay the corresponding tax due thereon is hereby extended for thirty (30) calendar days from its due date.
All internal revenue officers, and all concerned are hereby enjoined to give this Circular as wide a publicity as possible.
(SGD.) CAESAR R. DULAYCommissioner of Internal Revenue
Cite This Law
Amending RMC No. 26-2020, Relative to the Extension of Deadlines for Filing of Various Returns and Payment of Taxes Due Thereon, Revenue Memorandum Circular No. 029-20, Mar 19, 2020 (Philippines)
Amending RMC No. 26-2020, Relative to the Extension of Deadlines for Filing of Various Returns and Payment of Taxes Due Thereon, Revenue Memorandum Circular No. 029-20 (Phil. 2020)
Related Laws
- 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 ReturnsRevenue Memorandum Circular No. 030-20 • Mar 23, 2020 • Inter-Agency Task Force on Emerging Infectious Diseases (IATF-EID) Issuances
- Amends RR No. 10-2020, as Amended on the Extension of Statutory Deadlines and Timelines for Filing and Submission of Any Document and Payment of Taxes Pursuant to Sec. 4 (z) of RA No. 11469Revenue Regulations No. 12-20 • May 14, 2020 • Implementing Rules and Regulations
- Further Extension of the Due Dates for the Submission and/or Filing of Certain Documents and/or Returns as well as Payment of Certain Taxes under Revenue Regulations No. 7-2020Revenue Memorandum Circular No. 039-20 • Apr 7, 2020 • Inter-Agency Task Force on Emerging Infectious Diseases (IATF-EID) Issuances
- Amends Section 2 of RR No. 7-2020 Relative to Extension of Statutory Deadlines and Timelines for Filing and Submission of Any Document and Payment of Taxes Pursuant to Sec. 4 (z) of RA 11469Revenue Regulations No. 10-20 • Apr 9, 2020 • Implementing Rules and Regulations
- Filing of the Tax Returns and Payment of Taxes before the Extended DeadlineRevenue Memorandum Circular No. 037-20 • Apr 6, 2020 • Inter-Agency Task Force on Emerging Infectious Diseases (IATF-EID) Issuances
- Amends Section 2 of RR No. 10-2020 on Extension of Statutory Deadlines and Timelines for the Filing and Submission of any Document and Payment of Taxes Pursuant to Sec. 4 (z) of RA 11469Revenue Regulations No. 11-20 • Apr 29, 2020 • Implementing Rules and Regulations
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