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 11469
Revenue Regulations No. 11-20, issued on April 29, 2020, amends previous tax regulations to extend deadlines for the filing and submission of documents and payment of taxes due to the COVID-19 pandemic and ongoing quarantine measures. These regulations provide specific extended due dates for various tax forms and submissions, ensuring that taxpayers can comply without incurring penalties during this emergency period. The amendments also allow for further extensions if quarantine measures are prolonged. Taxpayers are encouraged to file early if possible, with provisions for amending returns without penalties for additional taxes owed. The regulations take immediate effect and repeal any conflicting rules or regulations.
Quick Answers
- What is 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 11469 about?
- Revenue Regulations No. 11-20, issued on April 29, 2020, amends previous tax regulations to extend deadlines for the filing and submission of documents and payment of taxes due to the COVID-19 pandemic and ongoing quarantine measures. These regulations provide specific extended due dates for various tax forms and submissions, ensuring that taxpayers can comply without incurring penalties during this emergency period. The amendments also allow for further extensions if quarantine measures are prolonged. Taxpayers are encouraged to file early if possible, with provisions for amending returns without penalties for additional taxes owed. The regulations take immediate effect and repeal any conflicting rules or regulations.
- What type of law is Revenue Regulations No. 11-20?
- 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 11469 (Revenue Regulations No. 11-20) is a Philippine Implementing Rules and Regulations enacted by the Congress of the Philippines.
- When was 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 11469 enacted?
- 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 11469 (Revenue Regulations No. 11-20) was enacted on Apr 29, 2020.
- What is the citation for 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 11469?
- 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 11469, Revenue Regulations No. 11-20, Apr 29, 2020 (Philippines)
Law Information
- Reference Number
- Revenue Regulations No. 11-20
- Date Enacted
- Subcategory
- Bureau of Internal Revenue
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
April 29, 2020
REVENUE REGULATIONS NO. 11-20
| SUBJECT | : | Amends Section 2 of Revenue Regulations No. 10-2020 Relative to the Extension of Statutory Deadlines and Timelines for the Filing and Submission of any Document and the Payment of Taxes Pursuant to Section 4 (z) of Republic Act No. 11469, Otherwise Known as "Bayanihan to Heal as One Act" |
| TO | : | All Internal Revenue Officials and Others Concerned |
SECTION 1. Purpose. — Pursuant to Section 4 (z) of Republic Act No. 11469, otherwise known as "Bayanihan to Heal as One Act," declaring the existence of a national emergency arising from the Corona Virus Disease 2019 (COVID-19), and in consideration of the extension of the quarantine period until May 15, 2020, these Regulations are hereby promulgated to amend certain provisions of RR No. 10-2020, particularly on the extension of deadlines to submit, file and/or pay the necessary documents and/or taxes required under the Tax Code, as amended, as well as in the existing revenue regulations.
SECTION 2. Amendment to Section 2. — Section 2 of RR No. 7-2020, as amended by Section 2 and Section 3 of RR No. 10-2020, is hereby further amended to read as follows:
"The following statutory deadlines for the submission and/or filing of the following documents and/or returns, as well as the payment of the following taxes, are extended as follows:
| Type of Transaction/Document | BIR Form | Name of Form | Period | Original Due Date | Extended Due Date | |
|
1. |
VAT Refund |
1914 |
Application for VAT Credit/Refund Claims |
Covering the Calendar Quarter Ending March 31, 2018 |
March 31, 2020 |
May 30, 2020 or thirty (30) days from the date of the lifting of the quarantine, whichever comes later |
|
|
|
|
|
Covering Fiscal Quarter Ending April 30, 2018 |
April 30, 2020 |
June 14, 2020 or thirty (30) days from the date of the lifting of the quarantine, whichever comes later |
|
|
|
|
|
Covering Fiscal Quarter Ending May 31, 2018 |
May 31, 2020 |
June 30, 2020 or thirty (30) days from the date of the lifting of the quarantine, whichever comes later |
|
2. |
ONETT |
1606 |
Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset (including Taxable and Exempt) |
N/A |
Date of filing and payment falls within the period of emergency starting from March 16, 2020 |
Thirty (30) days from the date of the lifting of the quarantine |
|
|
|
1706 |
Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset (both Taxable and Exempt) |
|
|
|
|
|
|
1707 |
Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded Through the Local Stock Exchange |
|
|
|
|
|
|
1800 |
Donor's Tax Return |
|
|
|
|
|
|
1801 |
Estate Tax Return |
|
|
|
|
3. |
Monthly Filing and Payment (non-eFPS) |
2550M |
Monthly VAT Declaration |
For the month of February 2020 |
March 20, 2020 |
May 19, 2020 |
|
|
|
|
|
For the month of March 2020 |
April 20, 2020 |
June 4, 2020 |
|
|
|
|
|
For the month of April 2020 |
May 20, 2020 |
June 19, 2020 |
|
4. |
Monthly eFiling/Filing and ePayment/Payment (eFPS) |
1600WP |
Monthly Remittance of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators |
For the month of February 2020 |
March 20, 2020 |
May 19, 2010 |
|
|
|
|
For the month of March 2020 |
April 20, 2020 |
June 4, 2020 |
|
|
|
|
|
For the month of April 2020 |
May 20, 2020 |
June 19, 2020 |
|
|
5. |
Monthly eFiling (for eFPS filers under Group E) |
2550M |
Monthly VAT Declaration |
For the month of February 2020 |
March 21, 2020 |
May 20, 2020 |
|
|
Monthly eFiling (for eFPS filers under Group D) |
|
|
March 22, 2020 |
May 21, 2020 |
|
|
|
Monthly eFiling (for eFPS filers under Group C) |
|
|
|
March 23, 2020 |
May 22, 2020 |
|
|
Monthly eFiling (for eFPS filers under Group B) |
|
|
|
March 24, 2020 |
May 23, 2020 |
|
|
Monthly eFiling and ePayment (for eFPS filers under Group A) |
|
|
|
March 25, 2020 |
May 24, 2020 |
|
|
Monthly ePayment (for Group E, D, C, B) |
|
|
|
March 25, 2020 |
May 24, 2020 |
|
|
Monthly eFiling (for eFPS filers under Group E) |
|
|
For the month of March 2020 |
April 21, 2020 |
June 5, 2020 |
|
|
Monthly eFiling (for eFPS filers under Group D) |
|
|
|
April 22, 2020 |
June 6, 2020 |
|
|
Monthly eFiling (for eFPS filers under Group C) |
|
|
|
April 23, 2020 |
June 7, 2020 |
|
|
Monthly eFiling (for eFPS filers under Group B) |
|
|
|
April 24, 2020 |
June 8, 2020 |
|
|
Monthly eFiling and ePayment (for eFPS filers under Group A) |
|
|
|
April 25, 2020 |
June 9, 2020 |
|
|
Monthly ePayment (for Group E, D, C, B) |
|
|
|
April 25, 2020 |
June 9, 2020 |
|
|
Monthly eFiling (for eFPS filers under Group E) |
|
|
For the month of April 2020 |
May 21, 2020 |
June 20, 2020 |
|
|
Monthly eFiling (for eFPS filers under Group D) |
|
|
|
May 22, 2020 |
June 21, 2020 |
|
|
Monthly eFiling (for eFPS filers under Group C) |
|
|
|
May 23, 2020 |
June 22, 2020 |
|
|
Monthly eFiling (for eFPS filers under Group B) |
|
|
|
May 24, 2020 |
June 23, 2020 |
|
|
Monthly eFiling and ePayment (for eFPS filers under Group A) |
|
|
|
May 25, 2020 |
June 24, 2020 |
|
|
Monthly ePayment (for Group E, D, C, B) |
|
|
|
May 25, 2020 |
June 25, 2020 |
|
6. |
Quarterly eFiling/filing and ePayment/Payment (eFPS and non-eFPS filers) |
2550Q |
Quarterly VAT Return |
For Fiscal Quarter ending February 29, 2020 |
March 25, 2020 |
May 24, 2020 |
|
|
|
|
|
For Calendar Quarter ending March 31, 2020 |
April 25, 2020 |
June 9, 2020 |
|
|
|
|
|
For Fiscal Quarter ending April 30, 2020 |
May 25, 2020 |
June 24, 2020 |
|
7. |
Quarterly SLS/P/I Submission (non-eFPS) |
N/A |
Summary Lists of Sales/Purchases/ Importations |
For Fiscal Quarter ending February 29, 2020 |
March 25, 2020 |
May 24, 2020 |
|
|
|
|
|
For Calendar Quarter ending March 31, 2020 |
April 25, 2020 |
June 9, 2020 |
|
|
|
|
|
For Fiscal Quarter ending April 30, 2020 |
May 25, 2020 |
June 24, 2020 |
|
8. |
Sworn Statement of Manufacturer's or Importer's Volume of Sales of each particular brand of Alcohol, Tobacco Products & Sweetened Beverage Products |
N/A |
Sworn Statement |
For Fiscal Quarter ending February 29, 2020 |
March 25, 2020 |
May 24, 2020 |
|
|
|
|
For Calendar Quarter ending March 31, 2020 |
April 25, 2020 |
June 9, 2020 |
|
|
|
|
|
|
For Fiscal Quarter ending April 30, 2020 |
May 25, 2020 |
June 24, 2020 |
|
9. |
Registration of Computerized Books of Accounts and Other Accounting Records in Electronic Format |
N/A |
N/A |
For Fiscal Year (FY) ending February 29, 2020 |
March 30, 2020 |
May 29, 2020 |
|
|
|
|
For Fiscal Year (FY) ending March 31, 2020 |
April 30, 2020 |
June 14, 2020 |
|
|
|
|
|
|
For Fiscal Year (FY) ending April 30, 2020 |
May 30, 2020 |
June 29, 2020 |
|
10. |
Submission of Required Hard Copies of FS & Scanned Copies of BIR Form 2307 to eFiled 1702RT, MX, EX |
AFS |
Audited Financial Statements |
For FY ending November 30, 2019 |
March 30, 2020 |
May 29, 2020 |
|
|
2307 |
Certificate of Creditable Tax Withheld at Source |
|
|
||
|
|
1702RT |
Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayer Subject Only to REGULAR Income Tax Rate |
For Calendar Year (CY) 2019 |
April 30, 2020 |
June 30, 2020 |
|
|
|
|
1702MX |
Annual Income Tax Return for Corporation, Partnership and Other Non-Individual with MIXED Income Subject to Multiple Income Tax Rates or with Income Subject to SPECIAL/ PREFERENTIAL RATE |
For Fiscal Year ending January 31, 2020 |
May 30, 2020 |
July 15, 2020 |
|
|
|
1702EX |
Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayers EXEMPT Under the Tax Code, as Amended, [Sec. 30 and those exempted in Sec. 27 (C)] and Other Special Laws, with NO Other Taxable Income |
For Fiscal Year ending February 29, 2020 |
June 30, 2020 |
July 30, 2020 |
|
11. |
Submission of 2019 Inventory List |
N/A |
Inventory List |
For FY ending February 29, 2020 |
March 30, 2020 |
May 29, 2020 |
|
|
|
|
|
For FY ending March 31, 2020 |
April 30, 2020 |
June 14, 2020 |
|
|
|
|
|
For FY ending April 30, 2020 |
May 30, 2020 |
June 29, 2020 |
|
12. |
Quarterly SLS/P/I eSubmission (eFPS) |
N/A |
Summary List of Sales/Purchases/ Importations |
For Fiscal Quarter ending February 29, 2020 |
March 30, 2020 |
May 29, 2020 |
|
|
|
|
|
For Calendar Quarter ending March 31, 2020 |
April 30, 2020 |
June 14, 2020 |
|
|
|
|
|
For Fiscal Quarter ending April 30, 2020 |
May 30, 2020 |
June 29, 2020 |
|
13. |
Quarterly eFiling/filing and ePayment/Payment (eFPS and non-eFPS filers) |
1702Q |
Quarterly Income Tax Return for Corporation, Partnerships, and other Non-Individual Taxpayers |
For Fiscal Quarter ending January 31, 2020 |
March 31, 2020 |
May 30, 2020 |
|
|
|
For Fiscal Quarter ending February 29, 2020 |
April 29, 2020 |
June 13, 2020 |
||
|
|
|
SAWT |
Summary Alphalist of Withholding Taxes (SAWT) |
For 1st Quarter ending March 31, 2020 |
May 30, 2020 |
June 29, 2020 |
|
14. |
Annual Filing/Submission |
1604CF |
Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes |
N/A |
March 31, 2020 |
May 30, 2020 |
|
15. |
Submission Deadline |
2316 |
Certification of Compensation Payment |
N/A |
March 31, 2020 |
May 30, 2020 |
|
16. |
Annual Filing/Submission |
1604E and related Alphalist |
Annual Information Return of Creditable Income Taxes Withheld and Alphalist |
N/A |
March 31, 2020 |
May 30, 2020 |
|
17. |
eFiling/Filing and ePayment/Payment |
2000 |
Documentary Stamp Tax Declaration |
For the month of March 2020 |
April 5, 2020 |
June 4, 2020 |
|
|
|
2000-OT |
Documentary Stamp Tax Declaration (One-Time Transaction) |
For the month of April 2020 |
May 5, 2020 |
June 4, 2020 |
|
18. |
Monthly eSubmission of eSales Report of All Taxpayers using CRM/POS with TIN ending in even no. |
N/A |
Monthly eSales Report |
For the month of March 2020 |
April 8, 2020 |
June 7, 2020 |
|
|
|
|
For the month of April 2020 |
May 8, 2020 |
June 7, 2020 |
|
|
19. |
Monthly eFiling/Filing and ePayment/Payment |
1600 with MAP |
Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld (Under RAs 1051, 7649, 8241, 8424 and 9337) and Monthly Alphalist of Payees |
For the month of March 2020 |
April 10, 2020 |
June 9, 2020 |
|
|
|
1606 |
Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset (including Taxable and Exempt) |
For the month of April 2020 |
May 10, 2020 |
June 9, 2020 |
|
20. |
Monthly eFiling/Filing and ePayment/Remittance |
1600 |
Withholding Tax Remittance Return for National Government Agencies (NGAs) |
For the month of March 2020 |
April 10, 2020 |
June 9, 2020 |
|
|
|
|
For the month of April 2020 |
May 10, 2020 |
June 9, 2020 |
|
|
21. |
Monthly Filing and Payment/Remittance for the amount of excise taxes collected from payment made to Sellers of Metallic Minerals |
2200M |
Excise Tax Return for Mineral Products |
For the month of March 2020 |
April 10, 2020 |
June 9, 2020 |
|
|
|
|
For the month of April 2020 |
May 10, 2020 |
June 9, 2020 |
|
|
22. |
Monthly Filing and Payment (non-eFPS) |
1601C |
Monthly Remittance Return of Income Taxes Withheld on Compensation |
For the month of March 2020 |
April 10, 2020 |
June 9, 2020 |
|
|
|
|
For the month of April 2020 |
May 10, 2020 |
June 9, 2020 |
|
|
23. |
Monthly eSubmission of eSales Report of All Taxpayers using CRM/ POS with TIN ending in odd no. |
N/A |
Monthly eSales Report |
For the month of March 2020 |
April 10, 2020 |
June 9, 2020 |
|
|
|
|
For the month of April 2020 |
May 10, 2020 |
June 9, 2020 |
|
|
24. |
Monthly eFiling (for eFPS users under Group E) |
1601C |
Monthly Remittance Return of Income Taxes Withheld on Compensation |
For the month of March 2020 |
April 11, 2020 |
June 10, 2020 |
|
|
Monthly eFiling (for eFPS users under Group D) |
|
|
April 12, 2020 |
June 11, 2020 |
|
|
|
Monthly eFiling (for eFPS users under Group C) |
|
|
April 13, 2020 |
June 12, 2020 |
|
|
|
Monthly eFiling (for eFPS users under Group B) |
|
|
|
April 14, 2020 |
June 13, 2020 |
|
|
Monthly eFiling and ePayment (for eFPS filers under Group A) |
|
|
|
April 15, 2020 |
June 14, 2020 |
|
|
Monthly ePayment (for Group E, D, C, B) |
|
|
|
April 15, 2020 |
June 14, 2020 |
|
|
Monthly eFiling (for eFPS users under Group E) |
|
|
For the month of April 2020 |
May 11, 2020 |
June 10, 2020 |
|
|
Monthly eFiling (for eFPS users under Group D) |
|
|
|
May 12, 2020 |
June 11, 2020 |
|
|
Monthly eFiling (for eFPS users under Group C) |
|
|
|
May 13, 2020 |
June 12, 2020 |
|
|
Monthly eFiling (for eFPS users under Group B) |
|
|
|
May 14, 2020 |
June 13, 2020 |
|
|
Monthly eFiling and ePayment (for eFPS filers under Group A) |
|
|
|
May 15, 2020 |
June 14, 2020 |
|
|
Monthly ePayment (for Group E, D, C, B) |
|
|
|
May 15, 2020 |
June 14, 2020 |
|
25. |
Annual eFiling/Filing and ePayment/Payment |
1700 |
Annual Income Return for Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Related Income) |
For Calendar Year ending December 31, 2019 |
April 15, 2020 |
June 14, 2020 |
|
|
|
1701 |
Annual Income Tax Return for Individuals (including MIXED Income Earner), Estates and Trusts |
|
|
|
|
|
|
1701A |
Annual Income Tax Return for Individuals Earning Income PURELY from Business/Profession (Those under the graduated income tax rates with OSD as mode of deduction OR those who opted to avail of the 8% flat income tax rate) |
|
|
|
|
26. |
Annual eFiling/Filing and ePayment/Payment |
1702RT |
Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayer Subject Only to REGULAR Income Tax Rate |
For Calendar Year ending December 31, 2019 |
April 15, 2020 |
June 14, 2020 |
|
|
|
1702MX |
Annual Income Tax Return for Corporation, Partnership and Other Non-Individual with MIXED Income Subject to Multiple Income Tax Rates or with Income Subject to SPECIAL/ PREFERENTIAL RATE |
For Fiscal Year ending January 31, 2020 |
May 15, 2020 |
June 14, 2020 |
|
|
|
1702EX |
Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayers EXEMPT Under the Tax Code, as Amended, [Sec. 30 and those exempted in Sec. 27 (C)] and Other Special Laws, with NO Other Taxable Income |
For Fiscal Year ending February 29, 2020 |
June 15, 2020 |
July 15, 2020 |
|
27. |
Quarterly eSubmission of Summary List of Machines CRM/POS sold by all Machine Distributors/ Dealers/Vendors/ Suppliers |
N/A |
Summary List of Machines |
For Taxable Quarter ending March 31, 2020 |
April 15, 2020 |
June 14, 2020 |
|
|
|
|
For Fiscal Quarter ending April 30, 2020 |
May 15, 2020 |
June 14, 2020 |
|
|
28. |
Registration of Bound Looseleaf Books of Accounts/Invoices/ Receipts & Other Accounting Records |
N/A |
N/A |
For Fiscal Year ending March 31, 2020 |
April 15, 2020 |
June 14, 2020 |
|
|
|
|
For Fiscal Year ending April 30, 2020 |
May 15, 2020 |
June 14, 2020 |
|
|
29. |
Submission of List of Medical Practitioners |
N/A |
List of Medical Practitioners |
For Calendar Quarter ending March 31, 2020 |
April 15, 2020 |
June 14, 2020 |
|
30. |
Required Submission of Attachments to e-filed Annual Income Tax Return (AITR) |
1700
1701
1701A |
N/A |
For Calendar Year ending December 31, 2019 |
Manually filed together with the filing of annual income tax return (Annual ITR) or within 15 days from electronic filing of the Annual ITR |
June 30, 2020 |
|
31. |
Filing of Position Paper to Notice of Informal Conference (NIC) |
N/A |
N/A |
N/A |
Filing date falls during the period starting on March 16, 2020 and those where the due dates fall within the period of 30 days from the date of lifting of the ECQ |
Thirty (30) days from the date of the lifting of the quarantine.
Note: The running of period within which to file the Position Paper, Protest Letter, Transmittal Letter, Appeal and correspondences referred under the first column, shall be suspended |
|
|
Filing of Position Paper to Preliminary Assessment Notice (PAN) |
|
|
|
||
|
|
Protest Letter to Final Assessment Notice (FAN)/ Formal Letter of Demand (FLD) |
|
|
|
||
|
|
Sixty (60)-day Transmittal Letter of Additional Relevant Supporting Documents |
|
|
|
||
|
|
Appeal/Request for Reconsideration to the Commissioner of Internal Revenue (CIR) on the Final Decision on Disputed Assessment (FDDA) |
|
|
|
||
|
|
Other similar letters and correspondences with due dates |
|
|
|
||
|
32. |
Suspension of Running of Limitation under Section 203 and 222 pursuant to Section 223 of the Tax Code of 1997 as amended |
N/A |
Assessment Notices Warrant of Distraints and/or Levy Warrant of Garnishments |
Period of emergency starting from March 16, 2020 |
Before the expiration of Statute of Limitations |
Sixty (60) days after the lifting of the quarantine |
|
33. |
Certificate of Residence for Tax Treaty Relief (CORTT) Form |
N/A |
Certificate of Residence for Tax Treaty Relief Part I and II |
FWT on dividend, interest and royalty for the month of February 2020 paid and remitted in March 2020 |
within 30 days after the payment of the withholding tax |
Thirty (30) days from the date of the lifting of the quarantine |
|
|
|
|
|
FWT on dividend, interest and royalty for the month of March 2020 paid and remitted in April 2020 |
|
|
|
|
|
|
|
FWT on dividend, interest and royalty for the month of April 2020 paid and remitted in May 2020 |
|
|
|
34. |
Tax Amnesty on Delinquencies |
2118DA |
Tax Amnesty Return on Delinquencies |
N/A |
April 23, 2020 |
June 22, 2020 |
|
35. |
Quarterly eFiling/filing and ePayment/Payment (eFPS and non-eFPS filers) |
2551Q |
Quarterly Percentage Tax Return — In General |
For Quarter ending March 31, 2020 |
April 25, 2020 |
June 9, 2020 |
|
|
|
|
|
For Fiscal Quarter ending April 30, 2020 |
May 25, 2020 |
June 24, 2020 |
|
35a. |
|
2551Q |
Quarterly Percentage Tax for Overseas Communications Tax (OCT) — Section 120 of the Tax Code |
For the Quarter ending March 31, 2020 |
April 20, 2020 |
June 4, 2020 |
|
|
|
|
For Fiscal Quarter ending April 30, 2020 |
May 20, 2020 |
June 19, 2020 |
|
|
35b. |
|
2551Q |
Quarterly Percentage Tax for Amusement Taxes — Section 125 of the Tax Code |
For the Quarter ending March 31, 2020 |
April 20, 2020 |
June 4, 2020 |
|
|
|
|
For Fiscal Quarter ending April 30, 2020 |
May 20, 2020 |
June 19, 2020 |
|
|
36. |
Submission of Soft Copies of BIR Form 2307 Contained in a DVD-R and Sworn Declaration as Attachments to eFiled 1702Q |
DVD-R (Soft Copies of BIR Form 2307) |
Certificate of Creditable Tax Withheld at Source |
For Fiscal Quarter ending January 31, 2020 |
April 15, 2020 |
June 14, 2020 |
|
|
Sworn Declaration |
Sworn Declaration Stating Soft Copies are Complete and Exact Copies of Original |
For Fiscal Quarter ending February 29, 2020 |
May 15, 2020 |
June 14, 2020 |
|
|
37. |
Quarterly eFiling/filing and ePayment/Payment (eFPS and non-eFPS filers) |
1601EQ |
Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded) |
For Quarter ending March 31, 2020 |
April 30, 2020 |
June 14, 2020 |
|
|
|
1601FQ |
Quarterly Remittance Return of Final Income Taxes Withheld |
|
|
|
|
|
|
1602Q |
Quarterly Remittance Return of Final Taxes Withheld on Interest Paid on Deposits and Deposit Substitutes/Trusts Etc. |
|
|
|
|
|
|
1603Q |
Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other Than Rank and File |
|
|
|
|
38. |
Submission of Quarterly Alphabetical list of Payees (QAP) as Attachment to 1601EQ and 1601FQ |
QAP |
Quarterly Alphabetical list of Payees |
For Quarter ending March 31, 2020 |
April 30, 2020 |
June 14, 2020 |
|
39. |
Application for credit or refund of taxes erroneously or illegally received or penalties imposed without authority under Section 204 (C) of the Tax Code |
1914 |
Application for Tax Credits/Refunds |
For erroneous payments made from March 17, 2018 to April 30, 2018 |
2 years after the payment of the tax or penalty |
June 14, 2020 |
|
|
|
|
For erroneous payments made from May 1, 2018 to May 31, 2018 |
|
June 30, 2020 |
|
|
40. |
All Other Filing/Submission |
N/A |
Other Reportorial Requirements Omitted |
N/A |
Date of submission falls within the period of emergency starting from March 16, 2020 |
Thirty (30) days from the date of the lifting of the quarantine |
|
41. |
Monthly Filing and Payment (non-eFPS) |
0619-E |
Monthly Remittance Return of Income Taxes Withheld (Expanded) |
For the month of March 2020 |
April 10, 2020 |
June 9, 2020 |
|
|
|
0619-F |
Monthly Remittance Return of Final Income Taxes Withheld |
For the month of April 2020 |
May 10, 2020 |
June 9, 2020 |
|
42. |
Monthly eFiling/filing and ePayment/Payment (eFPS and non-eFPS filers) |
0620 |
Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent's Deposit Account |
For the month of March 2020 |
April 10, 2020 |
June 9, 2020 |
|
|
|
|
For the month of April 2020 |
May 10, 2020 |
June 9, 2020 |
|
|
43. |
Monthly eFiling (for eFPS users under Group E) |
0619-E |
Monthly Remittance Return of Income Taxes Withheld (Expanded) |
For the month of March 2020 |
April 11, 2020 |
June 10, 2020 |
|
|
Monthly eFiling (for eFPS users under Group D) |
0619-F |
Monthly Remittance Return of Final Income Taxes Withheld |
|
April 12, 2020 |
June 11, 2020 |
|
|
Monthly eFiling (for eFPS users under Group C) |
|
|
April 13, 2020 |
June 12, 2020 |
|
|
|
Monthly eFiling (for eFPS users under Group B) |
|
|
April 14, 2020 |
June 13, 2020 |
|
|
|
Monthly eFiling and ePayment (for eFPS filers under Group A) |
|
|
|
April 15, 2020 |
June 14, 2020 |
|
|
Monthly ePayment (for Group E, D, C, B) |
|
|
|
April 15, 2020 |
June 14, 2020 |
|
|
Monthly eFiling (for eFPS users under Group E) |
|
|
For the month of April 2020 |
May 11, 2020 |
June 10, 2020 |
|
|
Monthly eFiling (for eFPS users under Group D) |
|
|
|
May 12, 2020 |
June 11, 2020 |
|
|
Monthly eFiling (for eFPS users under Group C) |
|
|
|
May 13, 2020 |
June 12, 2020 |
|
|
Monthly eFiling (for eFPS users under Group B) |
|
|
|
May 14, 2020 |
June 13, 2020 |
|
|
Monthly eFiling and ePayment (for eFPS filers under Group A) |
|
|
|
May 15, 2020 |
June 14, 2020 |
|
|
Monthly ePayment (for Group E, D, C, B) |
|
|
|
May 15, 2020 |
June 14, 2020 |
|
44. |
Filing and Payment of Annual Capital Gains Tax Return (For Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) |
1707-A |
Annual Capital Gains Tax Return (For Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) |
For CY ending Dec. 31, 2019 |
April 15, 2020 |
June 14, 2020 |
|
|
|
For FY ending Jan. 31, 2020 |
May 15, 2020 |
June 14, 2020 |
||
|
45. |
eFiling/Filing and ePayment/Payment of Improperly Accumulated Earnings Tax |
1704 |
Improperly Accumulated Earnings Tax Return |
For FY ending Mar. 31, 2019 |
Apr. 15, 2020 |
June 14, 2020 |
|
|
|
For FY ending Apr. 30, 2019 |
May 15, 2020 |
June 14, 2020 |
||
|
46. |
Quarterly eFiling/Filing and ePayment/Payment (eFPS and non-eFPS filers) |
1621 |
Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent's Deposit Account |
For the quarter ending Mar. 31, 2020 |
April 30, 2020 |
June 14, 2020 |
|
47. |
Quarterly Filing of 1st Quarter Income Tax Return for Individuals |
1701Q |
Quarterly Income Tax Return for Self-Employed Individuals, Estates and Trusts |
For 1st Qtr. 2020 ending March 31, 2020 |
May 15, 2020 |
June 14, 2020 |
|
48. |
eFiling/filing and ePayment/Payment (eFPS and non-eFPS filers) |
2552 |
Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded Through the Local Stock Exchange or Through Initial and/or Secondary Public Offering |
|
Within 5 banking days from collection date |
Thirty (30) days from the date of the lifting of the quarantine |
|
49. |
eFiling/filing and ePayment/Payment (eFPS and non-eFPS filers) |
2553 |
Return of Percentage Tax Payable under Special Laws |
|
On designated due date under special law |
Thirty (30) days from the date of the lifting of the quarantine |
|
50. |
eFiling/filing and ePayment/Payment (eFPS and non-eFPS filers) |
2200-A |
Excise Tax Return for Alcohol Products |
Every removal |
Before removal of the excisable products from the place of production |
Before removal of the excisable products from the place of production |
|
|
2200-AN |
Excise Tax Return for Automobiles and Non-Essential Goods |
|
|
||
|
|
|
2200-P |
Excise Tax Return for Petroleum Products |
|
|
|
|
|
|
2200-T |
Excise Tax Return for Tobacco Products |
|
|
|
|
|
|
2200-S |
Excise Tax Return for Sweetened Beverages |
|
|
The extension of due dates shall be made applicable throughout the Philippines. If the new extended due dates fall on a holiday or non-working day, then, the submission and/or filing contemplated herein shall be made on the next working day.
Further, the term "quarantine" used herein shall mean any announcement by the National Government resulting to limited operations and mobility, including, but not limited to, community quarantine, enhanced community quarantine, modified community quarantine, and general community quarantine. CAIHTE
SECTION 3. Amendment to Section 3. — Section 3 of RR 10-2020 is hereby amended as follows:
"SECTION 3. FURTHER EXTENSION. — In case of another quarantine extension, defined extended due dates under Section 2 of these Regulations shall be allowed further extension of fifteen (15) calendar days."
SECTION 4. Filing of Tax Returns and Payment of Taxes before the Extended Deadline. — While the deadlines are extended, the Bureau acknowledges that some taxpayers wish to file and pay taxes early but have not yet finalized their financial statements and/or returns.
Taxpayers who will file their tax returns within the original deadline or prior to the extended deadline can amend their tax returns at any time on or before the extended due date. An amendment that will result in additional tax to be paid, can still be paid without the imposition of corresponding penalties (surcharge, interest and compromise penalties) if the same shall be done not later than the extended deadline as provided under existing rules and regulations.
A taxpayer whose amended returns will result in overpayment of taxes paid, can opt to carry over the overpaid tax as credit against the tax due for the same tax type in the succeeding periods' tax returns, aside from filing for claim for refund.
SECTION 5. Repealing Clause. — All existing rules and regulations, issuances or parts thereof, which are inconsistent with the provisions of these Regulations, are hereby repealed, amended, or modified accordingly.
SECTION 6. Separability Clause. — If any clause, sentence, provision or section of these Regulations shall be held invalid or unconstitutional, the remaining parts thereof shall not be affected thereby.
SECTION 7. Effectivity. — These Regulations shall take effect immediately.
(SGD.) CARLOS G. DOMINGUEZ III
Secretary of Finance
Recommending Approval:
(SGD.) CAESAR R. DULAYCommissioner of Internal Revenue
Published in the Manila Bulletin on May 2, 2020.
Cite This Law
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 11469, Revenue Regulations No. 11-20, Apr 29, 2020 (Philippines)
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 11469, Revenue Regulations No. 11-20 (Phil. 2020)
Related Laws
- 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
- 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
- Implementing Section 4 [z] of Republic Act No. 11469, Otherwise Known as "Bayanihan to Heal as One Act," Particularly on the Extension of Statutory Deadlines and Timelines for the Filing and Submission of Any Document and the Payment of TaxesRevenue Regulations No. 07-20 • Mar 27, 2020 • Implementing Rules and Regulations
- Implementing Sec. 4 (Z) and Sec. 4 (EE) of RA No. 11469 (Bayanihan to Heal as One Act) by Granting Further Benefits on Donations During ECQ in Relation to NIRC of 1997Revenue Regulations No. 09-20 • Apr 6, 2020 • Implementing Rules and Regulations
- Implementing Rules and Regulations of Section 4 (aa) of Republic Act No. 11469IRR of RA 11469 • Apr 1, 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
Browse More Implementing Rules and Regulations
Explore other laws in the Implementing Rules and Regulations category.
View All Implementing Rules and RegulationsNeed Help Understanding This Law?
Ask our AI assistant to explain provisions, implications, or related laws.
Ask AI About This Law