Tax Alert No. 22 [Revenue Memorandum Circular (RMC) No. 30-2020 dated 23 March 2020]
24 Mar 2020
Amending Revenue Memorandum Circular (RMC) No. 29-2020 and clarifications on RMC No. 28-2020 relative to the extension of deadlines for filing of CY 2019 Annual Income Tax Return (AITR) and other various returns and payment of taxes due thereon
The Commissioner of Internal Revenue has issued RMC 30-2020 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 RMC No. 29-2020.
| 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) |
20 March 2020 | 20 April 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) | 20 March 2020 | 20 April 2020 |
| eFiling of 2550M - eFPS filers under Group E (for the month of February 2020) |
21 March 2020 | 21 April 2020 |
| eFiling of 2550M - eFPS filers under Group D (for the month of February 2020) | 22 March 2020 | 22 April 2020 |
| eFiling of 2550M - eFPS filers under Group C (for the month of February 2020) | 23 March 2020 | 23 April 2020 |
| eFiling of 2550M - eFPS filers under Group B (for the month of February 2020) | 24 March 2020 | 24 April 2020 |
| eFiling and ePayment of 2550M - eFPS filers under Group A (for the month of February 2020) | 25 March 2020 | 27 April 2020 |
| ePayment of 2550M for Group E, D, C, B (for the month of February 2020) | 25 March 2020 | 27 April 2020 |
| eFiling/Filing & ePayment/payment of 2550Q - Quarterly Value - Added Tax Declaration (cumulative for 3 months), eFPS and non-eFPS (for FQ ending 29 February 2020) | 25 March 2020 | 27 April 2020 |
| Submission of Quarterly Summary Lists of Sales/Purchases by a VAT Taxpayer - Non eFPS (for FQ ending 29 February 2020) | 25 March 2020 | 27 April 2020 |
| Submission of Sworn Statement of Manufacturer’s or Importer’s Volume of Sales of each particular brand of alcohol, tobacco products and sweetened beverage products (for FQ ending 29 February 2020) | 25 March 2020 | 27 April 2020 |
| Registration of Computerized Books of Accounts & other Accounting Records in electronic format (for FY ending 29 February 2020) | 30 March 2020 | 30 April 2020 |
| Submission of hard copies of Financial Statement & scanned copies of BIR Form 2307 to e-Filed 1702RT, MX & EX (for FY ending 30 November 2019) | 30 March 2020 | 30 April 2020 |
| Submission of Inventory List (for FY ending 29 February 2020) | 30 March 2020 | 30 April 2020 |
| eSubmission of Quarterly Summary List of Sales/Purchases by VAT Taxpayers - eFPS filers (for FQ ending 29 February 2020) | 30 March 2020 | 30 April 2020 |
| eFiling/Filing & ePayment/Payment of 1702Q - Quarterly Income Tax Return Corporation, Partnerships, and Other Non-Individual Taxpayers (for FQ ending 31 January 2020) | 31 March 2020 | 30 April 2020 |
| Filing/Submission of Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) | 31 March 2020 | 30 April 2020 |
| Submission of Certificate of Compensation Payment (BIR Form No. 2316) | 31 March 2020 | 30 April 2020 |
| Filing/Submission of Annual Information Return of Creditable Income Taxes Withheld (Expanded) (BIR Form No.1604 E), together with its alphalist | 31 March 2020 | 30 April 2020 |
| eFiling/Filing & ePayment/Payment of 2000 (DST) & 2000-OT (One Time Transaction) (for the month of March 2020) | 5 April 2020 | 5 May 2020 |
| eSubmission of Monthly eSales report of all taxpayers using CRM/POS with TIN ending in even number (for the month of March 2020) | 8 April 2020 | 8 May 2020 |
| eFiling/Filing & ePayment/Payment of 1600 with Monthly Alphalist of Payees and 1606 (for the month March 2020) | 10 April 2020 | 11 May 2020 |
| eFiling/Filing & ePayment/Payment of 1600 and 1601C - Withholding Tax Remittance Return for National Government Agencies (NGAs) (for the month of March 2020) | 10 April 2020 | 11 May 2020 |
| Filing & payment/remittance of BIR Form 2200M - Excise Tax Return for the amount of excise taxes collected from payment made to seller of metallic minerals (for the month of March 2020) | 10 April 2020 | 11 May 2020 |
| Filing & ePayment/remittance of 1601C - Non - eFPS filers (for the month of March 2020) | 10 April 2020 | 11 May 2020 |
| eSubmission of eSales report of all taxpayers using CRM/POS with TIN ending in odd number (for the month of March 2020) | 10 April 2020 | 11 May 2020 |
| Filing of 1601C- eFPS filers under Group E (for the month of March 2020) | 11 April 2020 | 11 May 2020 |
| eFiling of 1601C - eFPS filers under Group D (for the month of March 2020) | 12 April 2020 | 12 May 2020 |
| eFiling of 1601C - eFPS filers under Group C (for the month of March 2020) | 13 April 2020 | 13 May 2020 |
| eFiling of 1601C - eFPS filers under Group B (for the month of March 2020) | 14 April 2020 | 14 May 2020 |
| eFiling & ePayment of 1601C - eFPS filers under Group A (for the month of March 2020) | 15 April 2020 | 15 May 2020 |
| eFiling/Filing & ePayment/payment of 1700, 1701 & 1701A with required attachments (for CY ending 31 December 2019) | 15 April 2020 | 15 May 2020 (refer to RMC 28-2020) |
| eFiling/Filing & ePayment/payment of 1702 RT, MX & EX with required attachments (for CY ending 31 December 2019) | 15 April 2020 | 15 May 2020(refer to RMC 28-2020) |
| ePayment of 1601C for Groups E, D, C, & B (for the month of March 2020) | 15 April 2020 | 15 May 2020 |
| eSubmission of Quarterly Summary List of Machines (CRM-POS) sold by all machine distributors/ dealers/vendors/suppliers (for TQ ending 31 March 2020) | 15 April 2020 | 15 May 2020 |
| Registration of Bound Loose Leaf Books of Accounts/Invoices/Receipts & Other Accounting Records (for FY ending 31 March 2020) | 15 April 2020 | 15 May 2020 |
| Submission of List of Medical Practitioners (for CQ ending 31 March 2020) | 15 April 2020 | 15 May 2020 |
The required attachments for the filing of AITR shall be submitted on or before 15 May 2020.
The filing/submission of other reportorial requirements which were omitted and whose deadline(s) fall within the Enhanced Community Quarantine (ECQ) period shall be extended for thirty (30) calendar days from its deadline.
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 is extended for 30 days from its due date.
If the ECQ period will be extended further, the 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 for 30 calendar days.
RMC 30-2020 shall apply to the entire Luzon, including the National Capital Region, under the ECQ and/or similar measures, and shall also be deemed applicable to other jurisdictions where concerned Local Government Units have also adopted and implemented ECQ and/or other similar measures in their respective territorial jurisdictions.
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