Filing of the 2019 Income Tax Returns and Submission of Required Attachments
Revenue Memorandum Circular No. 028-20, issued on March 18, 2020, extends the deadline for filing 2019 Annual Income Tax Returns (AITR) from April 15, 2020, to May 15, 2020, without penalties for taxpayers. This amendment addresses concerns due to circumstances surrounding the COVID-19 pandemic. Taxpayers are allowed to file and pay their taxes at any Authorized Agent Banks or Revenue Collection Officers, enabling greater flexibility. Internal revenue officers are instructed to disseminate this information widely to ensure compliance.
Law Information
- Reference Number
- Revenue Memorandum Circular No. 028-20
- Date Enacted
- Subcategory
- Bureau of Internal Revenue
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
March 18, 2020
REVENUE MEMORANDUM CIRCULAR NO. 028-20
| SUBJECT | : | Filing of the 2019 Income Tax Returns and Submission of Required Attachments |
| TO | : | All Internal Revenue Officers and Others Concerned |
For the information and guidance of all concerned, this Circular is being issued to amend RMC No. 25-2020. All concerned are advised that the filing and payment of 2019 Annual Income Tax Returns (AITR) is hereby extended from April 15, 2020 to May 15, 2020 without the imposition of penalties to taxpayers.
Further, taxpayers may file and pay the corresponding taxes due thereon to any Authorized Agent Banks (AAB) nearest to the location of the taxpayer or to any Revenue Collection Officer under the Revenue District Office (file and pay anywhere).
All internal revenue officers, and all other concerned are hereby enjoined to give this Circular as wide a publicity as possible.
(SGD.) CAESAR R. DULAYCommissioner of Internal Revenue
Cite This Law
Filing of the 2019 Income Tax Returns and Submission of Required Attachments, Revenue Memorandum Circular No. 028-20, Mar 18, 2020 (Philippines)
Filing of the 2019 Income Tax Returns and Submission of Required Attachments, Revenue Memorandum Circular No. 028-20 (Phil. 2020)
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