RR No. 13-2024: Providing extension of the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers within the jurisdiction of Revenue District Offices of the BIR that were affected by Southwest Monsoon and Typhoon “Carina”, and giving authority to the Commissioner of Internal Revenue to extend the deadline for the filing of the returns and other documents in times of force majeure

Key points

1. Extended deadlines. The following due dates move from July 25, 2024 to July 31, 2024 for the quarter ending June 30, 2024: BIR Form 2550Q (Quarterly VAT Return), BIR Form 2551Q (Quarterly Percentage Tax Return) for eFPS and non-eFPS filers, the Quarterly Summary List of Sales/Purchases/Importations for non-eFPS VAT taxpayers, and the Sworn Statement of Manufacturer’s or Importer’s Volume of Sales of Alcohol, Tobacco and Sweetened Beverage Products.
2. Areas covered. The extension applies throughout the RDOs identified in Section 1 of the Regulations. If an extended date falls on a holiday or non-working day, filing is made on the next working day.
3. Further extension. The Commissioner may extend the deadlines further if circumstances warrant, or as the Secretary of Finance directs.
4. Force majeure authority. With the Secretary of Finance’s authority, the Commissioner may extend deadlines for returns and other documents in times of force majeure. A Revenue Memorandum Circular then states the reason, the areas covered and the adjusted deadline.
5. After the extension. Once extended dates expire, the regular dates resume unless further extended.

Who is affected

• Taxpayers in RDOs affected by the Southwest Monsoon and Typhoon Carina

Deadlines and effectivity

• Original due date July 25, 2024, extended to July 31, 2024