The revised schedule in the attached Annex A amends and clarifies the provisions on the filing deadlines covered by the previous RMCs.
The required attachments for the Annual Income Tax Return shall be submitted on or before 15 May 2020.
For One Time Transactions (ONETT), if the date for its payment falls due within the Enhanced Quarantine Period (ECQ), the period to file the return and pay the corresponding tax due thereon is extended for 30 calendar days from its due date.
However, if the ECQ will be extended further, the filing of returns and payment of the corresponding taxes due thereon, and submission of reports and attachments falling within the extended ECQ period shall also be extended by 30 calendar days.
