RMC No. 29-2020: Amends Revenue Memorandum Circular (RMC) No. 26-2020 relative to the extension of deadlines for the filing of various Returns and payment of taxes due thereon

Key points

1. Monthly VAT and withholding returns. Forms 2550-M for non-eFPS filers and 1600-WP for February 2020 move from March 20, 2020 to April 20, 2020. eFiling of 1601-C, 0619-E and 0619-F for eFPS filers moves from March 21 to 25, 2020 to April 21 to 27, 2020, by Group E to A.
2. Quarterly returns. Form 2550-Q (FQ ending February 29, 2020) moves from March 25, 2020 to April 27, 2020. Form 1702-Q (FQ ending January 31, 2020) moves from March 31, 2020 to April 30, 2020.
3. Annual information returns. BIR Form 1604-CF, 2316 and 1604-E with its alphalist move from March 31, 2020 to April 30, 2020.
4. March 2020 returns. Forms 2000 and 2000-OT for March 2020 move from April 5, 2020 to May 5, 2020. Forms 1600, 1601-C and 2200-M for March 2020 move from April 10, 2020 to May 11, 2020. Form 1601-C for eFPS Group E for March 2020 moves from April 11, 2020 to May 11, 2020.

Who is affected

• Filers of the listed BIR forms, including eFPS filers by Group A to E and non-eFPS filers

Deadlines and effectivity

• 2550-M and 1600-WP (Feb 2020): April 20, 2020
• 2550-Q: April 27, 2020; 1702-Q: April 30, 2020
• 1604-CF, 2316, 1604-E: April 30, 2020
• 2000 and 2000-OT: May 5, 2020; 1600, 1601-C, 2200-M: May 11, 2020