Special InTAX: March 2020 Issue 3 | Volume 7

Bureau of Internal Revenue

 

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

Revenue Memorandum Circular No. 33-2020, 24 March 2020, extending the duration of the availment of tax amnesty on delinquencies, in consideration of the current circumstances prevailing in the country in relation to the World Health Organization’s declaration of COVID-19 as a global pandemic.

The deadline to avail of the tax amnesty on delinquencies is extended from 23 April 2020 to 23 May 2020.

Tax Advisory, 23 March 2020, allowing all electronic Documentary Stamp Tax (eDST) System Users-Taxpayers to use the "Constructive Stamping/Receipt System (CS/RS)" on taxable documents pursuant to the provisions of Revenue Memorandum Order No. 14-2008, provided that the payments as deposits in the eDST system shall not be applied to the taxable documents.

Furthermore, within thirty (30) days from the deadline of the filing of the tax return and payment of the DST, a list of taxable documents and the corresponding DST dues subjected to constructive affixture, together with photocopies of the taxable documents, shall be submitted to the Revenue District Office or the concerned Large Taxpayer Service Division, wherever the submitting taxpayer is duly registered.

The use of CS/RS will remain effective until a tax advisory for its discontinuance is issued.

 

Attached are the full texts of the issuances.

Tax Advisory_23 March 2020

RMC No. 33-2020

 

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