Bureau of Internal Revenue

The Bureau of Internal Revenue (“BIR”) issued the following:

Revenue Memorandum Circular (RMC) No. 6-2020, dated 15 January 2020, notifying all gasoline stations that the submission of the Year-End Sworn Declaration of Inventories of Diesel, Gasoline and Kerosene, as required under RMC No. 2-2020, has been extended until 31 January 2020.

RMC No. 6-2020 also provides an amended template of the sworn declaration integrating a remarks column for partial marking and/or other information.

Revenue Memorandum Circular (RMC) No. 7-2020, dated 14 January 2020, suspending the deadlines for the month of January, on the filing and payment of tax returns under the jurisdiction of Revenue District Offices (RDO) No. 58 (Batangas City, West Batangas) and No. 59 (Lipa City, East Batangas) that are affected by the volcanic eruption. Until another advisory is issued to resume regular operations, no imposition of penalties due to late filing and payments of tax returns will be made.

Attached is the full text of the issuances.

Annex A RMC No. 6-2020

RMC No. 7-2020

RMC No. 6-2020

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