Special InTAX: April 2020 Issue 1 | Volume 1
InTAX is an official publication of R.G. Manabat & Co.'s Tax Group
InTAX is an official publication of R.G. Manabat & Co.'s Tax Group
Department of Finance (DOF)
The Department of Finance (DOF) issued the following:
Revenue Regulations (RR) No. 06-2020, 27 March 2020, implementing the tax exemption provision under Section 4(o) of Republic Act (RA) No. 11469, otherwise known as the “Bayanihan to Heal as One Act”.
The RR provides that the following shall be exempt from VAT, excise tax and other fees:
1. The importation of critical or needed healthcare equipment or supplies intended to combat the COVID-19 public health emergency, including personal protective equipment, laboratory equipment and its reagents; medical equipment and devices; support and maintenance for laboratory and medical equipment, surgical equipment and supplies, medical supplies, tools, and consumables, common medicines, testing kits, and such other supplies or equipment as may be determined by the Department of Health (DOH) and other relevant government agencies; and
2. The importation of materials needed to make health equipment and supplies deemed as critical or needed to address the current public health emergency, provided that the importing manufacturer is included in the Master List of the Department of Trade and Industry (DTI) and other incentive granting bodies.
The RR provides that an Authority to Release Imported Goods (ATRIG) shall not be required for the release of the above-mentioned imported goods from the Bureau of Customs (BOC).
The RR also provides that donations of these imported articles to the following are exempt from donor’s tax and are subject to the ordinary rules of deductibility under existing rules and issuances:
a. National Government;
b. Any entity created by any National Government agency which is not conducted for profit; or
c. Any political subdivision of the said Government.
The RR shall take effect immediately and shall be in full force only during the three (3) month effectivity of RA No. 11469, unless extended or withdrawn by Congress or by Presidential Proclamation.
(RGM&Co: The RR was published in Manila Bulletin on 01 April 2020).
RR No. 07-2020, 27 March 2020, implements Section 4(z) of RA No. 11469 extending the statutory deadlines for the filing and submission of documents and returns and payment of taxes, as follows:
BIR Forms/Returns |
Return Period |
Original Deadlines |
Extended Deadlines |
Application for VAT Credit Refund Claims (BIR 1914) |
Covering the Quarter Ending March 31, 2018 |
31 March 2020 |
30 April 2020 |
Filing and payment of Withholding Tax Remittance Return for Onerous Transfer of Real Property Other than Capital Asset, including Taxable and Exempt (BIR Form No. 1606) |
N/A |
Date of payment falls within the period of emergency starting 16 March 2020 |
Thirty (30) days from the original due date |
Filing and payment of Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset, both Taxable and exempt (BIR Form No. 1706) |
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Filing and payment of Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange (BIR Form No. 1707) |
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Filing and payment of Donors Tax Return (BIR Form No. 1800) |
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Filing and payment of Estate Tax Return (BIR Form No. 1801) |
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Filing and Payment of Monthly Value-Added Tax (VAT) Declaration (BIR Form No. 2550M) for non-eFPS filers |
Month of February 2020 |
20 March 2020 |
20 April 2020 |
Filing and Payment of Monthly Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators (BIR Form No. 1600WP) for eFPS and non-eFPS filers |
Month of February 2020 |
20 March 2020 |
20 April 2020 |
eFiling of BIR Form No. 2550M for eFPS Filers under Groups B, C, D and E |
Month of February 2020 |
Group E - 21 March 2020 Group D - 22 March 2020 Group C - 23 March 2020 Group B - 24 March 2020 |
Group E - 21 April 2020 Group D - 22 April 2020 Group C - 23 April 2020 Group B - 24 April 2020 |
ePayment of 2550M for Groups B, C, D, and E |
Month of February 2020 |
25 March 2020 |
27 April 2020 |
eFiling and ePayment of BIR Form No. 2550M for eFPS Filers under Group A |
Month of February 2020 |
25 March 2020 |
27 April 2020 |
Filing and Payment of Quarterly VAT Return (BIR Form No. 2550Q) for eFPS and non-eFPS filers |
Fiscal Quarter (FQ) ended 29 February 2020 |
25 March 2020 |
27 April 2020 |
Submission of Quarterly Summary Lists of Sales/Purchases (SLSP) by VAT taxpayers who are non-eFPS filers |
FQ ended 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 |
FQ ended 29 February 2020 |
25 March 2020 |
27 April 2020 |
Registration of Computerized Books of Accounts and Other Accounting records in electronic format |
FY ended 29 February 2020 |
30 March 2020 |
30 April 2020 |
Submission of required hard copies of Financial Statement and Scanned copies of BIR Form No. 2307 to e-Filed BIR Form Nos. 1702RT, MX and EX |
FY ended 30 November 2019 |
30 March 2020 |
30 April 2020 |
Submission of 2019 Inventory List |
FY ended 29 February 2020 |
30 March 2020 |
30 April 2020 |
eSubmission of Quarterly SLSP by VAT Taxpayers who are eFPS Filers |
FQ ended 29 February 2020 |
30 March 2020 |
30 April 2020 |
Filing and Payment of Quarterly Income Tax Returns for Corporations, Partnerships and Other Non- Individual Taxpayers (BIR Form No. 1702Q) for eFPS and non-eFPS filers |
FQ ended 31 January 2020 |
31 March 2020 |
30 April 2020 |
Filing/Submission of Annual Information Return of lncome Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) |
31 December 2019 |
31 March 2020 |
30 April 2020 |
Submission of the Certificate of Compensation Payment (BIR Form No. 2316) |
31 December 2019 |
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 alphalist |
31 December 2019 |
31 March 2020 |
30 April 2020 |
Filing and Payment of Documentary Stamp Tax (DST) Returns (BIR Form Nos. 2000 and 2000-OT for One-Time Transaction) for eFPS and non-eFPS filers |
Month of March 2020 |
05 April 2020 |
05 May 2020 |
eSubmission of Monthly eSales Report of all Taxpayers using CRM/POS with TIN ending in even number |
Month of March 2020 |
08 April 2020 |
08 May 2020 |
eFiling and ePayment of Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld (BIR Form No. 1600) with Monthly Alphalist of Payees for eFPS and non-eFPS filers |
Month of March 2020 |
10 April 2020 |
11 May 2020 |
Filing and Payment of Withholding Tax Remittance Return for Onerous Transfer of Real Property Other than Capital Asset (Including Taxable and Exempt) (BIR Form No. 1606) |
Month of March 2020 |
10 April 2020 |
11 May 2020 |
Filing and Payment of Withholding Tax Remittance Returns for National Government Agencies (BIR Form Nos. 1600 and 1601-C) for eFPS and non-eFPS filers |
Month of March 2020 |
10 April 2020 |
11 May 2020 |
Filing and Payment of Excise Tax Return for the amount of excise taxes collected from payments made to sellers of Metallic Mineral Products (BIR Form No. 2200M) |
Month of March 2020 |
10 April 2020 |
11 May 2020 |
Filing and Payment of Monthly Remittance Return of Income Taxes Withheld on Compensation (BIR Form No. 1601-C) for non-eFPS filers |
Month of March 2020 |
10 April 2020 |
11 May 2020 |
eSubmission of eSales Reports of all taxpayers using CRM/POS with TIN ending in odd number |
Month of March 2020 |
10 April 2020 |
11 May 2020 |
Monthly eFiling of 1601C for eFPS Filers under Groups A, B, C, D, and E |
Month of March 2020 |
Group E - 11 April 2020 Group D - 12 April 2020 Group C - 13 April 2020 Group B - 14 April 2020 Group A – 15 April 2020 |
Group E -11 May 2020 Group D -12 May 2020 Group C -13 May 2020 Group B -14 May 2020 Group A -15 May 2020 |
Monthly ePayment of 1601C for eFPS filers under Groups B, C, D, and E |
Month of March 2020 |
15 April 2020 |
15 May 2020 |
ePayment of 1601C for eFPS Filers under Group A |
Month of March 2020 |
15 April 2020 |
15 May 2020 |
Filing and Payment of BIR Form Nos. 1700, 1701 and 1701A with required attachments* |
CY ended 31 December 2019 |
15 April 2020 |
15 May 2020
|
Filing and Payment of BIR For Nos. 1702 RT, MX and EX with required attachments* |
CY ended 31 December 2019 |
15 April 2020 |
15 May 2020
|
*Submission of Attachments to e-filed Annual Income Tax Return (Annual ITR) |
CY ended 31 December 2019 |
Manually filed together with the filing of annual income tax return (Annual ITR) or within 15 days from electronic filing of the Annual ITR |
1 June 2020 |
eSubmission of Quarterly Summary List of Machines (CRM-POS) sold by all Machine Distributors/ Dealers/Vendors/Suppliers |
TQ ended 31 March 2020 |
15 April 2020 |
15 May 2020 |
Registration of Bound Loose Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records |
FY ended 31 March 2020 |
15 April 2020 |
15 May 2020 |
Submission of List of Medical Practitioners |
CQ ended 31 March 2020 |
15 April 2020 |
15 May 2020 |
Filing of position papers/protest to NIC/PAN/FAN/FLD, transmittal of additional relevant supporting documents, requests for reconsideration on FDDAs, and other similar letters or correspondences |
N/A |
Filing date falls due during the emergency period starting on 16 March 2020 |
Thirty (30) days form the date of the lifting of the period of emergency |
Certificate of Residence for Tax Treaty relief (CORTT) Form (Part I and II, CORTT Form) |
FWT on dividend, interest and royalty for the month of February 2020 paid and remitted starting 10 March 2020 |
On or before 13 April 2020 |
30 April 2020 |
Tax Amnesty on Delinquencies (Tax Amnesty Return) (2118 DA) |
N/A |
23 April 2020 |
23 May 2020 |
Suspension of Running of Limitation under Section 203 and 222 pursuant to Section 223 of the Tax Code of 1997 as amended (Assessment Notices Warrant of Distraints and or Levy Warrants of Garnishments) |
Period of emergency starting from 16 March 2020 |
Before the expiration of Statute of Limitations |
60 days after the lifting of the order of state of emergencies |
All Other Filing Submission (Other Reportorial Requirements Omitted) |
N/A |
Date of submission falls within the period of emergency starting from 16 March 2020 |
Thirty (30) days from original due date |
The extension of the statutory deadline enumerated above shall not prejudice any submissions and/or filings made before the enactment of these Regulations, as well as those submission and/or filings to be made effective pursuant to the original deadline set forth under the Tax Code. The deadlines set above may be further extended by the Commissioner of Internal Revenue, if the circumstances warrant for such an extension or as may be directed by the Secretary of Finance.
These Regulations shall take effect immediately.
(RGM&Co: The RR was published in Manila Bulletin on 01 April 2020).
Bureau of Internal Revenue (BIR)
The Bureau of Internal Revenue issued Revenue Memorandum Order (RMO) No. 10-2020, 30 March 2020, exempting all items imported under Section 4 (o) RA No. 11469, from securing an ATRIG.
The RMO provides that all importations of health equipment and supplies deemed as critical or needed to address the current public health emergency, declared as exempt from VAT and excise taxes under Section 4 (o) of RA No. 11469, shall be released from customs custody without need of an ATRIG. This extends to the importation of materials needed to make health equipment and supplies deemed as critical or needed to address the current public health emergency provided the importing manufacturer is included in the Master List of the DTI and other incentive granting bodies.
The exemption shall cover importations of health equipment and supplies provided under Section 4 (o) of RA 11469, which arrived and were cleared by the BOC during the three-month effectivity of RA 11469, unless extended or withdrawn by Congress or ended by Presidential Proclamation.
The RMO is automatically repealed upon the lifting of the emergency powers after the expiration of the three-month period, unless extended or withdrawn by Congress or Presidential Proclamation.
Attached are the full texts of the issuances.
RMO_2020-10_ImplementingBayanihanAct_ExemptionfromATRIG
RR_2020-06_ImplementingBayanihanAct_TaxExemptionforImports
RR_2020-07_ImplementingBayanihanAct_ExtensionofStatutoryDeadlines
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