The Bureau of Internal Revenue said Thursday it issued various revenue issuances to help taxpayers meet the deadlines on filings in light of the enhanced community quarantine over Luzon.
BIR Commissioner Caesar Dulay said he signed several revenue memorandum circulars and a regulation in line with the Luzon quarantine from March 17 to April 13 to contain the spread of coronavirus disease 2019.
He said RR No.5-2020, as circularized by RMC No. 33-2020, extended the deadline for the availment of the tax amnesty on delinquencies from April 23 to May 23, 2020.
Meanwhile, RMC No. 32-2020 extended to April 30 the deadline for the filing of the certificate of residence for tax treaty relief forms pursuant to Revenue Memorandum Order No. 9-2017, without imposition of penalties.
The BIR said the directives aimed to provide relief to the deadline of filing of the same for final withholding taxes on dividends, interests, royalties paid on or before March 10, 2020.
RMC No. 31-2020 granted an extension of 30 days from date of filing to taxpayers required to respond or reply to notice for informal conference, preliminary and final assessment notice/formal letter of demand, supporting documents to support request for re-investigation, appeals and request for reconsideration to the commissioner on the final decision on disputed assessment and other similar letters and correspondences with due dates.
RMC No. 30-2020 and 28-2020 extended the deadline for 30 calendar days the filing/e-filing and payment/e-payment/remittance of certain tax returns, including the submission of reports and its required attachments for the period of March 20 to April 15, 2020.
Income tax (annual and quarterly), VAT, percentage tax, withholding tax, documentary stamp tax, excise tax and one time transactions were among the tax returns included in the extension.
RMC No. 27-2020 also extended the filing of VAT refund applications covering the quarter ending March 31, 2020 to April 30, 2020.