Tax Alert No. 36 [Second Quarterly LBT Extensions]
17 Apr 2020
Second Quarterly LBT Extensions
Pursuant to the Local Government Code, local business taxes (LBT) may be paid on an annual or quarterly basis.
Annual mode of payment should be made on or before the 20th day of January each year. Quarterly payments are due every 20th day of each quarter (January, April, July, and October).
The second quarter LBT payment is due every 20th of April each year. However, since Luzon and other provinces have been placed under Enhance Community Quarantine in response to the COVID-19 outbreak, the following Local Government Units (LGU) have extended, without imposition of interest, penalties and surcharge, the deadline of the second quarter LBT payment:
Extended Deadline |
Issuance |
|
Makati |
30 April 2020 |
City Ordinance No. 2020-075 |
Mandaluyong |
20 May 2020 |
Ordinance No. 764, S-2020 |
Muntinlupa |
20 July 2020 |
Ordinance No. 2020-073 |
Pasig |
All monetary and non-monetary obligations in favor of the city falling from 1 March 2020 to 31 May 2020 shall be extended for two months from the time it is due |
24 March 2020 Announcement posted in Pasig City’s official website |
Taguig |
20 May 2020 |
City Ordinance No. 9, series of 2020 |
Las Pinas City |
20 May 2020 |
23 March 2020 Announcement posted in Las Pinas City’s social media account |
Quezon City |
30 April 2020 |
16 March 2020 Announcement posted in Quezon City’s social media account |
Paranaque |
20 July 2020 |
Resolution No. 257 |
Malabon |
29 May 2020 |
Resolution No. 70-2020 |
We shall update the list as soon as other LGUs issue the corresponding extensions within their jurisdictions. Also, in view of the prolonged ECQ until 30 April 2020, LGUs which moved deadlines until this date would likely further extend the due date.
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