Special InTAX: April 2020 Issue 1 | Volume 6

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

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Department of Finance

 

The Department of Finance (DOF) issued Revenue Regulations (RR) No. 10-2020, 14 April 2020, amending Section 2 of RR No. 07-2020 relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of Republic Act No. 11469, as follows:

BIR Forms/Returns

Return Period

Original Deadlines

Extended Deadlines

Application for VAT Credit Refund Claims (BIR Form No. 1914)

Covering the Calendar Quarter Ending 31 March 2018

31 March 2020

15 May 2020 or thirty (30) days from the date of the lifting of the Enhanced Community Quarantine (ECQ), whichever comes later

Covering Fiscal Quarter Ending 30 April 2018

30 April 2020

30 May 2020 or thirty (30) days from the date of the lifting of the ECQ, whichever comes later

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 date of the lifting of the ECQ

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)

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)

Filing and payment of Donors Tax Return (BIR Form No. 1800)

Filing and payment of Estate Tax Return (BIR Form No. 1801)

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

5 May 2020

Month of March 2020

20 April 2020

20 May 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

5 May 2020

 

Month of March 2020

 

20 April 2020

20 May 2020

eFiling of BIR Form No. 2550M for eFPS Filers under Groups A, 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 A - 25 March 2020

Group E - 6 May 2020

Group D - 7 May 2020

Group C - 8 May 2020

Group B - 9 May 2020

Group A - 10 March 2020

Month of March 2020

Group E - 21 April 2020

Group D - 22 April 2020

Group C - 23 April 2020

Group B - 24 April 2020

Group A - 25 April 2020

Group E - 21 May 2020

Group D - 22 May 2020

Group C - 23 May 2020

Group B - 24 May 2020

Group A - 25 May 2020

ePayment of 2550M for Groups A, B, C, D, and E

Month of February 2020

25 March 2020

10 May 2020

Month of March 2020

25 April 2020

25 May 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

10 May 2020

Calendar Quarter (CQ) ended 31 March 2020

25 April 2020

25 May 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

10 May 2020

CQ ended 31 March 2020

25 April 2020

25 May 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

10 May 2020

CQ ended 31 March 2020

25 April 2020

25 May 2020

Registration of Computerized Books of Accounts and Other Accounting records in electronic format

FY ended 29 February 2020

30 March 2020

15 May 2020

FY ended 31 March  2020

30 April 2020

30 May 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

15 May 2020

Calendar Year (CY) 2019

30 April 2020

15 June 2020

FY ended 31 January 2020

30 May 2020

30 June 2020

Submission of 2019 Inventory List

FY ended 29 February 2020

30 March 2020

15 May 2020

FY ended 31 March 2020

30 April 2020

30 May 2020

eSubmission of Quarterly SLSP by VAT Taxpayers who are eFPS Filers

FQ ended 29 February 2020

30 March 2020

15 May 2020

CQ ended 31 March 2020

30 April 2020

30 May 2020

Filing and Payment of Quarterly Income Tax Returns for Corporations, Partnerships and Other Non- Individual Taxpayers (BIR Form No. 1702Q) and Summary Alphalist of Withholding Taxes (SAWT) for eFPS and non-eFPS filers

FQ ended 31 January 2020

31 March 2020

15 May 2020

FQ ended 29 February 2020

29 April 2020

30 May 2020

Filing/Submission of Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF)

N/A

31 March 2020

15 May 2020

Submission of the Certificate of Compensation Payment (BIR Form No. 2316)

N/A

31 March 2020

15 May 2020

Filing/Submission of Annual Information Return of Creditable Income Taxes Withheld (Expanded) (BIR Form No. 1604-E) together with alphalist

N/A

31 March 2020

15 May 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

20 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

23 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

25 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

25 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

25 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

25 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

25 May 2020

eSubmission of Monthly eSales Reports of all taxpayers using CRM/POS with TIN ending in odd number

Month of March 2020

10 April 2020

25 May 2020

Monthly eFiling of BIR Form No. 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 -26 May 2020

Group D -27 May 2020

Group C -28 May 2020

Group B -29 May 2020

Group A -30 May 2020

Monthly ePayment of BIR Form No. 1601C for eFPS filers under Groups A, B, C, D, and E

Month of March 2020

15 April 2020

30 May 2020

Filing and Payment of BIR Form Nos. 1700, 1701 and 1701A with required attachments*

CY ended 31 December 2019

15 April 2020

30 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

30 May 2020

 

FY ended 31 January 2020

15 May 2020

15 June 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

15 June 2020

eSubmission of Quarterly Summary List of Machines (CRM-POS) sold by all Machine Distributors/ Dealers/Vendors/Suppliers

Taxable Quarter (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 period starting on 16 March 2020 and those where the due dates fall within the period of 30 days from the date of lifting of the ECQ

Thirty (30) days form the date of the lifting of the ECQ

 

Note: The running of the period within which to file the Position Paper, Protest Letter, Transmittal Letter, Appeal and correspondences referred under the first column, shall be suspended

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 in March 2020

Within 30 days after the payment of the withholding tax

Thirty (30) days form the date of the lifting of the ECQ

FWT on dividend, interest and royalty for the month of March 2020 paid and remitted in April 2020

Within 30 days after the payment of the withholding tax

Thirty (30) days form the date of the lifting of the ECQ

 

Tax Amnesty on Delinquencies (Tax Amnesty Return) (2118 DA)

N/A

23 April 2020

8 June 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 emergency

Quarterly eFiling/filing and ePayment/ payment or eFPS and non-eFPS filers (2551Q)

Quarter ended 31 March 2020

25 April 2020

25 May 2020

Submission of soft copies of BIR Form 2307 contained in a DVD-R and Sworn Declaration as Attachments to eFiled 1702Q

Quarter ended 31 January 2020

15 April 2020

15 May 2020

Quarterly eFiling/filing and ePayment/Payment of eFPS and non-eFPS filers (1601EQ, 1601FQ, 1603Q, 1602Q)

Quarter ended 31 March 2020

30 April 2020

30 May 2020

Submission of Quarterly Alphabetical List of Payees (QAP) as Attachments to 1601EQ and 1601FQ

Quarter ended 31 March 2020

30 April 2020

30 May 2020

Applications for credit or refund of taxes erroneously or illegally received or penalties imposed without authority under Section 204(C) of the Tax Code

For erroneous payments made from 17 March 2018 to 30 April 2018

2 years after the payment of the tax or penalty

31 May 2020

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 the date of the lifting of the ECQ

 

The RR also provides that if the ECQ period will be extended further, the filing of the returns and payment of the corresponding taxes due thereon, and submission of reports and attachments falling within the enhanced extended period shall be extended for thirty (30) calendar days from the lifting of the ECQ.

The RR further provides that taxpayers may choose to file tax returns and pay the tax due within the original deadline and may amend their tax returns at any time or on or before the extended due date.  An amendment that will result in additional taxes may be paid without the imposition of penalties (surcharge, interest and compromise penalties), if done within the period of the extended deadline.  Likewise, an amendment that will result in the overpayment of taxes paid, will give the taxpayer the option to either carry over the overpaid tax as tax credit or claim the same for refund.

(RGM & Co. Note: The RR was published in the Manila Bulletin on 15 April 2020)  

 

Attached is the full text of the issuance.

RR No. 10-2020

 

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