Special InTAX: May 2020 Issue 2 | 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

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Department of Finance (DOF)

 

The Department of Finance issued Revenue Regulations (RR) No. 11-2020, 29 April 2020, to amend Section 2 of RR No. 10-2020 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, otherwise known as "Bayanihan to Heal As One Act”.

The following statutory deadlines for the submission and/or filing of the following documents and/or returns, as well as the payment of the following taxes, are extended as follows:

 

BIR Forms / Returns

Return Period

Original Deadlines

Extended Deadlines

 

Application for VAT Credit/ Refund Claims (BIR Form 1914)

Covering the Calendar Quarter Ending 31 March 2018

31 March 2020

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

 

Covering Fiscal Quarter Ending 30 April 2018

30 April 2020

14 June 2020 or thirty (30) days from the date of the lifting of the quarantine, whichever comes later

 

Covering Fiscal Quarter Ending 31 May 2018

31 May 2020

30 June 2020 or thirty (30) days from the date of the lifting of the quarantine, 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 filing and payment falls within the period of emergency starting from 16 March 2020

Thirty (30) days from the date of the lifting of the quarantine

 

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

For the month of February 2020

20 March 2020

19 May 2020

 

For the month of March 2020

20 April 2020

4 June 2020

 

For the month of April 2020

20 May 2020

19 June 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

For the month of February 2020

20 March 2020

19 May 2020

 

For the month of March 2020

20 April 2020

4 June 2020

 

For the month of April 2020

20 May 2020

19 June 2020

 

eFiling of BIR Form No. 2550M for eFPS Filers under Groups A, B, C, D and E

For the 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 - 20 May 2020
Group D - 21 May 2020
Group C - 22 May 2020
Group B - 23 May 2020

Group A - 24 May 2020

 

For the 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 - 5 June 2020
Group D - 6 June 2020
Group C - 7 June 2020
Group B - 8 June 2020

Group A - 9 June 2020

 

For the month of 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

Group E - 20 June 2020
Group D - 21 June 2020
Group C - 22 June 2020
Group B - 23 June 2020

Group A - 24 June 2020

 

ePayment of BIR Form No. 2550M for eFPS Filers under Groups B, C, D and E

For the month of February 2020

25 March 2020

24 May 2020

 

For the month of March 2020

25 April 2020

9 June 2020

 

For the month of April 2020

25 May 2020

25 June 2020

 

ePayment of BIR Form No. 2550M for eFPS Filers under Group A

For the month of February 2020

25 March 2020

24 May 2020

 

For the month of March 2020

25 April 2020

9 June 2020

 

For the month of April 2020

25 May 2020

24 June 2020

 

Filing and Payment of Quarterly VAT Return (BIR Form No. 2550Q) for eFPS and non-eFPS filers

For Fiscal Quarter ending 29 February 2020

25 March 2020

24 May 2020

 

For Calendar Quarter ending 31 March 2020

25 April 2020

9 June 2020

 

For Fiscal Quarter ending 30 April 2020

25 May 2020

24 June 2020

 

Submission of Quarterly Summary Lists of Sales/Purchases/Invoices (SLS/P/I) by VAT taxpayers who are non-eFPS filers

For Fiscal Quarter ending 29 February 2020

25 March 2020

24 May 2020

 

For Calendar Quarter ending 31 March 2020

25 April 2020

9 June 2020

 

For Fiscal Quarter ending 30 April 2020

25 May 2020

24 June 2020

 

Sworn Statement of Manufacturer's or Importer's Volume of Sales of each particular brand of Alcohol, Tobacco Products & Sweetened Beverage Products

For Fiscal Quarter ending 29 February 2020

25 March 2020

24 May 2020

 

For Calendar Quarter ending 31 March 2020

25 April 2020

9 June 2020

 

For Fiscal Quarter ending 30 April 2020

25 May 2020

24 June 2020

 

Registration of Computerized Books of Accounts and Other Accounting Records in Electronic Format

For Fiscal Year (FY) ending 29 February 2020

30 March 2020

29 May 2020

 

For Fiscal Year (FY) ending 31 March 2020

30 April 2020

14 June 2020

 

For Fiscal Year (FY) ending 30 April 2020

30 May 2020

29 June 2020

 

Submission of Required Hard Copies of Financial Statements & Scanned Copies of BIR Form 2307 to eFiled 1702RT, MX, EX

(AFS, BIR Forms 2307, 1702RT, 1702MX, and 1702EX)

For Fiscal Year (FY) ending 30 November 2019

30 March 2020

29 May 2020

 

For Calendar Year (CY) 2019

30 April 2020

30 June 2020

 

For Fiscal Year (FY) ending 31 January 2020

30 May 2020

15 July 2020

 

For Fiscal Year (FY) ending 29 February 2020

30 June 2020

30 July 2020

 

Submission of 2019 Inventory List

For Fiscal Year (FY) ending 29 February 2020

30 March 2020

29 May 2020

 

For Fiscal Year (FY) ending 31 March 2020

30 April 2020

14 June 2020

 

For Fiscal Year (FY) ending 30 April 2020

30 May 2020

29 June 2020

 

eSubmission of Quarterly SLSP by VAT Taxpayers who are eFPS Filers

For Fiscal Year (FY) ending 29 February 2020

30 March 2020

29 May 2020

 

For Fiscal Year (FY) ending 31 March 2020

30 April 2020

14 June 2020

 

For Fiscal Year (FY) ending 30 April 2020

30 May 2020

29 June 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

For Fiscal Quarter ending 31 January 2020

31 March 2020

30 May 2020

 

For Fiscal Quarter ending 29 February 2020

29 April 2020

13 June 2020

 

For 1st Quarter ending 31 March 2020

30 May 2020

29 June 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

30 May 2020

 

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

N/A

31 March 2020

30 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

30 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

For the month of March 2020

5 April 2020

4 June 2020

 

For the month of April 2020

5 May 2020

4 June 2020

 

eSubmission of Monthly eSales Report of all Taxpayers using CRM/POS with TIN ending in even number

For the month of March 2020

8 April 2020

7 June 2020

 

For the month of April 2020

8 May 2020

7 June 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

For the month of March 2020

10 April 2020

9 June 2020

 

For the month of April 2020

10 May 2020

9 June 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)

For the month of March 2020

10 April 2020

9 June 2020

 

For the month of April 2020

10 May 2020

9 June 2020

 

Monthly Filing and Payment/ Remittance for the amount of the excise taxes collected from payment made to Sellers of Metallic Minerals

For the month of March 2020

10 April 2020

9 June 2020

 

For the month of April 2020

10 May 2020

9 June 2020

 

Filing and Payment of Withholding Tax Remittance Returns for National Government Agencies (BIR Form No. 1601-C) for non-eFPS filers

For the month of March 2020

10 April 2020

9 June 2020

 

For the month of April 2020

10 May 2020

9 June 2020

 

Monthly eSubmission of eSales Report of All Taxpayers using CRM/POS with TIN ending in odd number

For the month of March 2020

10 April 2020

9 June 2020

 

For the month of April 2020

10 May 2020

9 June 2020

 

eFiling of BIR Form No. 1601C for eFPS users under Groups A, B, C, D and E

For the 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 - 10 June 2020
Group D - 11 June 2020
Group C - 12 June 2020
Group B - 13 June 2020

Group A - 14 June 2020

 

For the month of 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

Group E - 10 June 2020
Group D - 11 June 2020
Group C - 12 June 2020
Group B - 13 June 2020

Group A - 14 June 2020

 

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

For the month of March 2020

15 April 2020

14 June 2020

 

For the month of April 2020

15 May 2020

14 June 2020

 

Filing and Payment of BIR Form Nos. 1700, 1701 and 1701A

For Calendar Year ending 31 December 2019

15 April 2020

14 June 2020

 

Filing and Payment of
BIR for Nos. 1702 RT, MX and EX

For Calendar Year ending 31 December 2019

15 April 2020

14 June 2020

 

For Fiscal Year ending January 31, 2020

15 May 2020

14 June 2020

 

For Fiscal Year ending February 29, 2020

15 June 2020

15 July 2020

 

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

For Taxable Quarter ending 31 March 2020

15 April 2020

14 June 2020

 

For Fiscal Quarter ending 30 April 2020

15 May 2020

14 June 2020

 

Registration of Bound Looseleaf Books of Accounts/ Invoices/ Receipts & Other Accounting Records

For Fiscal Year ending 31 March 2020

15 April 2020

14 June 2020

 

For Fiscal Year ending 30 April 2020

15 May 2020

14 June 2020

 

Submission of List of Medical Practitioners

For Calendar Quarter ending 31 March 2020

15 April 2020

14 June 2020

 

Required Submission of Attachments to e-filed Annual Income Tax Return (AITR) (BIR Forms 1700, 1701, 1701-A)

For Calendar Year ending 31 December 2019

Manually filed together with the filing of annual income tax return (AITR) or within 15 days from the electronic filing of the Annual ITR

30 June 2020

 

Filing of Position Paper/ 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 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 from the date of the lifting of the quarantine.

 

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.

 
 
 

Suspension of Running of Limitation under Section 203 and 222 pursuant to Section 223 of the Tax Code of 1997 as amended

N/A

Before the expiration of the Statute of Limitations

Sixty (60) days after the lifting of the quarantine

 

Certificate of Residence for Tax Treaty Relief (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 from the date of the lifting of the quarantine

 

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

 

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

 

Tax Amnesty on Deliquencies (BIR Form 2118DA)

N/A

23 April 2020

22 June 2020

 

Quarterly eFiling/ filing and ePayment/ Payment (eFPS and non-eFPS filers) (BIR Form 2551Q) Quarterly Percentage Tax Return – In General

For Quarter ending 31 March 2020

25 April 2020

9 June 2020

 

For Fiscal Quarter ending 30 April 2020

25 May 2020

24 June 2020

 

Quarterly eFiling/ filing and ePayment/ Payment (eFPS and non-eFPS filers) (BIR Form 2551Q) Quarterly Percentage Tax for Overseas Communications Tax (OCT) and for Amusement Taxes

For Quarter ending 31 March 2020

20 April 2020

4 June 2020

 

For Fiscal Quarter ending 30 April 2020

20 May 2020

19 June 2020

 

Submission of Soft Copies of BIR Form 2307 Contained in a DVD-R and Sworn Declaration as Attachments to eFiled 1702Q

For Fiscal Quarter ending 31 January 2020

15 April 2020

14 June 2020

 

For Fiscal Quarter ending 29 February 2020

15 May 2020

14 June 2020

 

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

For Quarter ending 31 March 2020

30 April 2020

14 June 2020

 

Submission of Quarterly Alphabetical list of Payees (QAP) as Attachment to 1601EQ and 1601FQ

For Quarter ending 31 March 2020

30 April 2020

14 June 2020

 

Application 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

14 June 2020

 

For erroneous payments made from May 1, 2018 to May 31, 2018

30 June 2020

 

All Other Filing/ Submission

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 quarantine

 

Monthly Filing and Payment (non-eFPS)(BIR Forms 0619-E and 0619-F)

For the month of March 2020

10 April 2020

9 June 2020

 

For the month of April 2020

10 May 2020

9 June 2020

 

Monthly eFiling/ filing and ePayment/Payment (eFPS and non-Efps filers)

(BIR Forms 0620))

For the month of March 2020

10 April 2020

9 June 2020

 

For the month of April 2020

10 May 2020

9 June 2020

 

eFiling of BIR Forms 0619-E and 0619-F for eFPS users under Groups A, B, C, D and E

For the 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 - 10 June 2020
Group D - 11 June 2020
Group C - 12 June 2020
Group B - 13 June 2020

Group A - 14 June 2020

 

For the month of 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

Group E - 10 June 2020
Group D - 11 June 2020
Group C - 12 June 2020
Group B - 13 June 2020

Group A - 14 June 2020

 

ePayment of BIR Forms 0619-E and 0619-F for eFPS users under Groups A, B, C, D and E

For the month of March 2020

15 April 2020

14 June 2020

 

For the month of April 2020

15 May 2020

14 June 2020

 

Filing and Payment of Annual Capital Gains Tax Return (For Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange)

(BIR Form 1707-A)

For Calendar Year ending 31 December 2019

15 April 2020

14 June 2020

 

For Fiscal Year ending 31 January 2020

15 May 2020

14 June 2020

 

eFiling/Filing and ePayment/ Payment of Improperly Accumulated Earnings Tax

(BIR Form 1704)

For FY ending 31 March 2019

15 April 2020

14 June 2020

 

For FY ending 30 April 2019

15 May 2020

14 June 2020

 

Quarterly eFiling/ filing and ePayment/ Payment (eFPS and non-eFPS filers)

(BIR Form 1621)

For the quarter ending 31 March 2020

30 April 2020

14 June 2020

 

Quarterly Filing of 1st Quarter Income Tax Return for Individuals

(BIR Form 1701Q)

For 1st Quarter 2020 ending 31 March 2020

15 May 2020

14 June 2020

 

eFiling/filing and ePayment/Payment (eFPS and non-eFPS filers)

(BIR Form 2552)

 

Within 5 banking days from collection date

Thirty (30) days from the date of the lifting of the quarantine

 

eFiling/filing and ePayment/Payment (eFPS and non-eFPS filers)

(BIR Form 2553)

 

On designated due date under special law

Thirty (30) days from the date of the lifting of the quarantine

 

eFiling/filing and ePayment/Payment (eFPS and non-eFPS filers)

(BIR Forms 2200-A, 2200-AN, 2200-P, 2200-T, 2200-S)

Every removal

Before removal of the excisable products from the place of production

Before removal of the excisable products from the place of production

 

 

Further, the RR provides that in case of another quarantine extension, defined extended due dates under the RR shall be allowed further extension of 15 calendar days.

(RGM & Co. Note:  The RR was published in the Manila Bulletin on 2 May 2020.)

 

Attached is the full text of the issuance.

Revenue Regulations No 11-2020

 

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