Summary
RMC No. 30-2020, issued March 23, 2020, amends RMC No. 29-2020 and clarifies RMC No. 28-2020 on the extended deadlines for CY 2019 Income Tax Returns (ITRs), other returns and payment of taxes.
Key points
- Annex A. The provisions of RMC Nos. 28-2020 and 29-2020 are amended and clarified in Annex A of this Circular.
- Attachments. Required attachments to the annual ITRs are submitted on or before May 15, 2020.
- Omitted reportorial requirements. Requirements omitted in Annex A with deadlines inside the Enhanced Community Quarantine (ECQ) period are extended for thirty (30) calendar days from their due dates.
- ONETT transactions. For BIR Form Nos. 1606, 1706, 1707, 1800 and 1801, payment falling due within the ECQ period is extended for thirty (30) days from the due date. If the ECQ is extended further, filings, payments, reports and attachments in the extended period are extended by thirty (30) calendar days.
- Coverage. It applies to the entire Luzon, including the National Capital Region, and to other jurisdictions where LGUs have adopted ECQ or similar measures.
Who is affected
- Taxpayers filing CY 2019 ITRs and other returns
- Taxpayers in Luzon, NCR and other areas under ECQ or similar measures
Deadlines and effectivity
- Attachments to annual ITRs: on or before May 15, 2020
- Other requirements within the ECQ period: extended thirty (30) calendar days
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.