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
Revenue Memorandum Circular No. 030-20, issued on March 23, 2020, amends previous circulars regarding the deadlines for filing and payment of income tax returns and other tax-related documents due to the Enhanced Community Quarantine (ECQ) in the Philippines. The circular clarifies and extends the deadlines for various tax returns, allowing an additional 30 days for submissions and payments that fall within the ECQ period. Specific forms and their new due dates are detailed in an attached schedule, with the extended deadlines primarily set for May 15, 2020. This circular applies to all regions under ECQ, including Luzon and other local jurisdictions that have implemented similar measures. Internal revenue officers are instructed to widely disseminate this information.
Quick Answers
- What is 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 about?
- Revenue Memorandum Circular No. 030-20, issued on March 23, 2020, amends previous circulars regarding the deadlines for filing and payment of income tax returns and other tax-related documents due to the Enhanced Community Quarantine (ECQ) in the Philippines. The circular clarifies and extends the deadlines for various tax returns, allowing an additional 30 days for submissions and payments that fall within the ECQ period. Specific forms and their new due dates are detailed in an attached schedule, with the extended deadlines primarily set for May 15, 2020. This circular applies to all regions under ECQ, including Luzon and other local jurisdictions that have implemented similar measures. Internal revenue officers are instructed to widely disseminate this information.
- What type of law is Revenue Memorandum Circular No. 030-20?
- 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 (Revenue Memorandum Circular No. 030-20) is a Philippine Inter-Agency Task Force on Emerging Infectious Diseases (IATF-EID) Issuances enacted by the Congress of the Philippines.
- When was 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 enacted?
- 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 (Revenue Memorandum Circular No. 030-20) was enacted on Mar 23, 2020.
- What is the citation for 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?
- 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, Revenue Memorandum Circular No. 030-20, Mar 23, 2020 (Philippines)
Law Information
- Reference Number
- Revenue Memorandum Circular No. 030-20
- Date Enacted
- Subcategory
- Bureau of Internal Revenue
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
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. DULAYCommissioner 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 |
|
eFiling/Filing & ePayment/Payment of 1702 RT, MX & EX with required attachments — CY ending Dec. 31, 2019 |
April 15, 2020 |
May 15, 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 |
Cite This Law
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, Revenue Memorandum Circular No. 030-20, Mar 23, 2020 (Philippines)
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, Revenue Memorandum Circular No. 030-20 (Phil. 2020)
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