Eleveted, night view of Makati, the business district of Metro Manila.

In order to provide relief to taxpayers who will not be able to prepare, let alone file, various tax returns which are due this March 2020, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular No. 29-2020 (RMC 29-2020) on 19 March 2020.

Under RMC No. 29-2020, the deadline for the filing and payment of the tax returns shall be as follows:

BIR Forms / ReturnsOriginal Due DateExtended Due Date
Monthly VAT Declaration (2550-M) for non-eFPS filers for the month of February 202020 March 202020 April 2020
eFiling and ePayment of Monthly Remittance of Percentage Tax on Winnings and Prizes Withheld (1600WP) for the month of February 202020 March 202020 April 2020
eFiling of

  • 1601C
  • 0619E
  • 0619F

For the month of February 2020

For eFPS filers under Group E

21 March 202021 April 2020
eFiling of

  • 1601C
  • 0619E
  • 0619F

For the month of February 2020

For eFPS filers under Group D

22 March 202022 April 2020
eFiling of

  • 1601C
  • 0619E
  • 0619F

For the month of February 2020

For eFPS filers under Group C

23 March 202023 April 2020
eFiling of

  • 1601C
  • 0619E
  • 0619F

For the month of February 2020

For eFPS filers under Group B

24 March 202024 April 2020
eFiling of

  • 1601C
  • 0619E
  • 0619F

For the month of February 2020

For eFPS filers under Group A

25 March 202025 April 2020
Filing and payment of Quarterly VAT Return (2550-Q) for the quarter ended 29 February 2020 for both eFPS and non-eFPS taxpayers25 March 202027 April 2020
ePayment of 2550M for Groups E, D, C, and B for the month February 202030 March 202030 April 2020
Filing and Payment of Quarterly Income Tax Return for Non-Individuals (1702-Q)31 March 202030 April 2020
Filing of Annual Information Return on Income taxes Withheld on Compensation and Final Withholding Taxes (1604-CF)31 March 202030 April 2020
Submission of Certificate of Compensation Payment (2316)31 March 202030 April 2020
Filing of Annual Information Return of Creditable Income Taxes Withheld (1504-E)31 March 202030 April 2020
Filing and payment of DST (2000 and 2000-OT) for the month of March 20205 April 20205 May 2020
Filing and Payment 1600 and Monthly Alphalist of Payees (1606)10 April 202011 May 2020
Filing and Payment of Withholding Tax Remittance Return (1600 and 1601-C) for March 202010 April 202011 May 2020
Filing and Payment of Excise Tax Return for Mineral Products (2200-M) for March 202010 April 202011 May 2020
Filing and payment of 1601-C for non-eFPS taxpayers for March 202010 April 202011 May 2020
Filing and payment of 1601-C for eFPS taxpayers under Group E for March 202011 April 202011 May 2020
Filing and payment of 1601-C for eFPS taxpayers under Group D for March 202012 April 202012 May 2020
Filing and payment of 1601-C for eFPS taxpayers under Group C for March 202013 April 202013 May 2020
Filing and payment of 1601-C for eFPS taxpayers under Group B for March 202014 April 202014 May 2020

 

For One Time Transactions (ONETT), if the date for its payment falls due within the Enhanced Quarantine Period, the period to file the return and pay the corresponding tax due thereon is extended for 30 calendar days from its due date.

Previous articleInternational Data Transfer Solutions Under GDPR
Next articleCOVID-19 and Antitrust Law: Avoiding Legal Risks in a Time of Uncertainty