RMC No. 26-2020: Prescribes the guidelines in the filing and payment of the corresponding taxes due per BIR Form Nos. 2550M, 1600WP, 2550Q, 1702Q, 2000, 2000-OT, 1600, 1601C and 2200M

Key points

1. Due dates stay. Returns due in the quarantine period are still filed on their specified dates. Examples are 2550-M for non-eFPS filers and 1600-WP on March 20, 2020, 2550-Q on March 25, 2020, and 1702-Q on March 31, 2020. Forms 2000 and 2000-OT are due April 5, 2020, and 1600, 1606, 1601-C and 2200-M are due April 10, 2020.
2. Tentative returns. Tentative returns may be filed on the due dates. Taxpayers then have thirty (30) days from those dates to file final returns and pay the taxes due.
3. Payment options. eFPS-enrolled taxpayers keep settling with their Authorized Agent Bank (AAB). eBIRForms filers may pay over the counter at AABs, with Revenue Collection Officers where there is no AAB, or online through the Landbank Link.Biz Portal, Development Bank of the Philippines Pay Tax Online, the Union Bank facility, or GCash/Paymaya.
4. Manual and no-payment returns. Taxpayers not mandated to file and pay electronically may use eBIRForms or file manually. Filing of No Payment returns is through eBIRForms.
5. Annual information returns. The deadline for BIR Form No. 1604-CF, BIR Form No. 2316 and BIR Form No. 1604-E, with its alphalist, is further extended from March 31, 2020 to April 30, 2020.

Who is affected

• Filers of BIR Forms 2550-M, 1600-WP, 2550-Q, 1702-Q, 2000, 2000-OT, 1600, 1606, 1601-C and 2200-M
• Filers of BIR Forms 1604-CF, 2316 and 1604-E

Deadlines and effectivity

• March 20, 2020: 2550-M (non-eFPS) and 1600-WP
• March 25, 2020: 2550-Q; March 31, 2020: 1702-Q
• April 5 and April 10, 2020: remaining listed returns
• 1604-CF, 2316 and 1604-E extended from March 31, 2020 to April 30, 2020