RMC No. 30-2020 — Amends Revenue Memorandum Circular (RMC) No. 29-2020 and clarifies RMC No. 28-2020 relative to the extension of deadlines for the filing of CY 2019 Income Tax Returns and other returns and payment of taxes due thereon Digest | Full Text | Annex A

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE MAR 2 3 2020

NY 2:4E Quezon City

March 23, 2020

REVENUE MEMORANDUM CIRCULAR NO.30-&0&D

SUBJECT: Amending Revenue Memorandum Circular (RMC) No. 29-2020 and

Payment of Taxes Due Thereon Clarifications on RMC No. 28-2020 Relative to the Extension of Deadlines for the Filing of CY 2019 Income Tax Returns and Other Various Returns and

TO All Internal Revenue Officers and Others Concerned

No. 29-2020 and RMC 28-2020 are hereby amended and clarified in the attached schedule, Annex "A hereof. inadvertent errors on the due dates in the filing of certain tax returns and payment of the corresponding taxes under Revenue Memorandum Circular (RMC) No. 29-2020. Accordingly, the provisions of RMC This Circular is hereby issued in order to address the reported confusions arising from

submitted on or before May 15, 2020. Required attachments for the filing of Annual Income Tax Returns (AITR) shall likewise be

deadline(s)/due date(s) fall within the Enhanced Community Quarantine (ECQ) Period shall be extended for thirty (30) calendar days from its deadline(s)/due date(s). Filing/Submission of other reportorial requirements which were omitted herein and whose

its payment will fall due within the ECQ period, the period to file and pay the corresponding taxes due thereon is hereby extended for thirty (30) days from its due date. For all ONETT transactions (BIR Form Nos. 1606, 1706, 1707, 1800 and 1801), if the date for

corresponding taxes due thereon, and submission of reports and attachments falling within the enhanced extended period shall also be extended by thirty (30) calendar days. However, if the ECQ period will be extended further, then filing of returns and payment of the

concerned Local Government Unit (LGUs) have also adopted and implemented ECQ and/or other similar measures in their respective territorial jurisdictions. under the ECQ and/or similar measures, and shail also be deemed applicable to other jurisdictions where This Circular shall apply to the entire Luzon, including the National Capital Region (NCR),

a publicity as possible. All internal revenue officers, and all concerned are hereby enjoined to give this Circular as wide

lasalwa

Commissioner of Internal Revenue CAESAR R. DULAY

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