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RMC No. 128-2024: 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 Bureau of Internal Revenue that were affected by Typhoons “Kristine”, “Leon”, “Marcel”, “Nika”, “Ofel” and “Pepito”

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Summary

RMC No. 128-2024 extends deadlines for filing returns, paying taxes and submitting documents for taxpayers in Revenue District Offices affected by Typhoons Kristine, Leon, Marcel, Nika, Ofel and Pepito.

Key points

  1. Covered RDOs. The RDOs are RDO Nos. 13-Tuguegarao City, Cagayan, 14-Bayombong, Nueva Vizcaya, 15-Naguilian, Isabela, and 16-Cabarroguis, Quirino, of Revenue Region No. 3 Tuguegarao City, including affected Authorized Agent Banks.
  2. Extension to November 29, 2024. October 2024 items due November 8, 10, 11, 12, 13, 14 or 15, 2024 move to November 29, 2024. They include monthly e-Sales Reports, Official Register Book transcript sheets, Forms 1601-C, 0619-E and 0619-F, 1600-VT and 1600-PT, 2200-M, 2200-C, 1606 and 0620, with eFPS filers by Group.
  3. Other items moved to November 29, 2024. Items due November 15, 2024 also move to November 29, 2024. They include the 1702 RT/EX/MX and 1707A for the fiscal year ending July 31, 2024, the 1701Q and SAWT for the quarter ending September 30, 2024, and registration of loose-leaf books for the fiscal year ending October 31, 2024.
  4. Pepito areas. For RDO Nos. 22-Baler, Aurora, 64-Talisay City, Camarines Norte and 69-Virac, Catanduanes, items move to December 6, 2024. These are the Consolidated Return of stockbrokers for November 1-15, 2024, Form 1600 WP, and Forms 2550Q and 2551Q for the fiscal quarter ending October 31, 2024. The Quarterly Summary List of Sales/Purchases/Importations and the Sworn Statement of Volume of Sales also move to December 6, 2024.
  5. Holidays. If an extended due date falls on a holiday or non-working day, filing is made on the next working day.

Who is affected

  • Taxpayers in RDO Nos. 13, 14, 15 and 16 of Revenue Region No. 3
  • Taxpayers in RDO Nos. 22, 64 and 69 (Pepito areas)
  • Affected Authorized Agent Banks

Deadlines and effectivity

  • Extended due date: November 29, 2024 for RDO Nos. 13, 14, 15 and 16
  • Extended due date: December 6, 2024 for RDO Nos. 22, 64 and 69

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances

CitesRR No. 13-2024

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.