Summary
RMC No. 39-2020, issued April 8, 2020, further extends by fifteen (15) calendar days the due dates for submitting or filing certain documents and returns and paying certain taxes under Revenue Regulations (RR) No. 7-2020.
Key points
- Exceptions to the 15-day extension. Extensions already counted from the lifting of the state of emergency are excluded. For position papers and responses to a Notice of Informal Conference and similar letters (Section 2, items 41 to 46 of RR No. 7-2020) due in the emergency period starting March 16, 2020, the extension is thirty (30) days from the lifting of the emergency.
- Statute of Limitations. The suspension of the running of limitations under Sections 203 and 222, pursuant to Section 223 of the Tax Code (Section 2, item 49 of RR No. 7-2020), runs sixty (60) days after the lifting of the state of emergency.
- BIR Form 2551Q. The filing of the Quarterly Percentage Tax Return is further extended from April 25, 2020 to May 25, 2020.
- Holidays. If a new extended due date falls on a holiday or non-working day, the filing is made on the next working day.
Who is affected
- Taxpayers with due dates under RR No. 7-2020
- Filers of BIR Form 2551Q
Deadlines and effectivity
- Most due dates: further extended by fifteen (15) calendar days
- BIR Form 2551Q: from April 25, 2020 to May 25, 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.