Summary
RMC No. 32-2020, issued March 23, 2020, extends until April 30, 2020 the deadline for filing Certificate of Residence for Tax Treaty Relief (CORTT) Forms, without penalties.
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Key points
- Covered payments. The extension covers CORTT Forms for Final Withholding Taxes on dividends, interests and royalties paid on or before March 10, 2020.
Who is affected
- Filers of CORTT Forms for dividends, interests and royalties paid on or before March 10, 2020
Deadlines and effectivity
- Extended deadline: April 30, 2020
- Covers payments made on or before March 10, 2020
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.