RR No. 7-2020 — Implements Section 4 (z) of RA No. 11469 (Bayanihan to Heal as One Act), particularly in the extension of statutory deadlines and timelines for the filing and submission of any documents and the payment of taxes (Published in Manila Bulletin on April 2, 2020)

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March 27,2020

REVENUE REGULATIONS NO. 7-2020

SUBJECT:Implementing Section 4 (z) of Republic Act No. 11469, otherwise known as "Bayanihan to Heal As One Act",particularly on the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes

TO: All Internal Revenue Officials and Others Concerned

to provide relief to taxpayers who are not able to submit, file and/or pay the necessary SECTION 1. PURPOSE.- Pursuant to Section 4 (z) of Republic Act No. 11469, otherwise documents and/or taxes required under the Tax Code, as amended, as well as in the existing known as Bayanihan to Heal As One Act",declaring a state of national emergency over the entire country, these Regulations are hereby promulgated as a temporary emergency measure revenue regulations.

as the payment of the following taxes, as specified below: deadlines for the submission and/or filing of the following documents and/or returns, as well SECTION 2. COVERAGE. - These Regulations shall extend the following statutory

ONETT VAT Refund Type of Transaction/ Document Form BIR 1914 1606 1706 Credit/Refund Claims Return For Onerous Transfer of Capital Gains Tax Return for Application for VAT Withholding Tax Remittance Asset (including Taxable and Exempt) Property Classified as Capital Real Property Other Than Capital Onerous Transfer of Real Asset (both Taxable and Exempt) Name of Form Covering the March 31.2018 Quarter Ending Period NA Original Due payment falls starting from emergency March 16. March 31. within the period of Date of Date 2020 2020 from original due Thirty (30) days Extended Due April 30, 2020 Date date

1707 Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded Through the Local Stock Exchange 1800 Donor's Tax Return 1801 Estate Tax Return

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Monthly Filing and Payment (non-eFPS Type of Transaction Document 2550M Form BIR Monthly VAT Declaration Name of Form February 2020 For the month of Period Original Due March 20. Date 2020 Extended Due April 20,2020 Date

Monthly eFilingfor eFPS filers under Group Monthly cFilingfor Monthly eFiling/Filing and ePayment/Payment (eFPS) eFPS filers under Group E 1600WP 2550M Monthly VAT Declaration Monthly Remittance of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators February 2020 For the month of For the month of February 2020 March 20 March 21. March 22. 2020 2020 2020 April 22, 2020 April 20, 2020 April 21,2020

Monthly eFiling for Quarterly SLS/P Monthly cFiling for D eFPS filers under Group filers under Group A Monthly ePayment (for Quarterly cFiling/filing eFPS and non-eFPS C eFPS filers under Group B) Monthly eFiling and ePaymentfor eFPS Group E.D,C,B and ePayment Payment Submission (non-eFPS) filers) 2550Q NA Quarterly VAT Declaration Summary Lists of Sales/Purchases February 29.2020 For Fiscal Quarter ending February 29,2020 For Fiscal Quarter ending March 24 March 25 March 25 March 25. March 23 March 25. 2020 2020 2020 2020 2020 2020 April 23, 2020 April 24, 2020 April 27.2020 April 27, 2020 April 27.2020 April 27, 2020

Products Sworn Statement of Importer's Volume of brand of Alcohol Tobacco Products& Registration of Computerized Books of Accounts and Other Accounting Records in Electronic Format Manufacturer's or Sales of each particular Sweetened Beverage NA NA Sworn Statement NA February 29.2020 For Fiscal Quarter ending February 29,2020 For Fiscal Year FY ending March 25. March 30. 2020 2020 April 27. 2020 April 30, 2020

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Submission of Required Hard Copies of FS & Scanned Copies of BIR Form 2307 to cFiled 1702RT,MX,EX Type of Transaction/ Document 1702RT Form BIR 2307 AFS Other Non-Individual Taxpayer Subject Only to REGULAR Withheld at Source Income Tax Rate Audited Financial Statements Certificate of Creditable Tax Corporation, Partnership and Annual Income Tax Return for Name of Form For FY ending November 30, 2019 Period Original Due March 30, Date 2020 Extended Due April 30, 2020 Date

1702MX Corporation, Partnership and MIXED Income Subject to Multiple Income Tax Rates or SPECIAL/PREFERENTIAL Annual Income Tax Returm for With Income Subject to RATE Other Non-Individual with

Submission of 2019 eSubmission (eFPS) Quarterly SLS/P Quarterly eFiling/filing and ePayment/ Payment Annual Inventory List eFPS and non-eFPS filers) Filing/Submission 1702EX 1604CF 1702Q NIA N/A Quarterly Income Tax Returm for Annual Information Return of Annual Income Tax Returm for EXEMPT Under the Tax Code,as exempted in Sec.27C] and Other Special Laws,with NO Other Taxable Income Inventory List Summary List of Sales/Purchases Corporation, Partnerships, and other Non-Individual Taxpayers Income Taxes Withheld on Compensation and Final] Corporation, Partnership and Other Non-Individual Taxpayers Amended, [Sec.30 and those Withholding Taxes For FY ending 2020 For Fiscal For Fiscal February 29, Quarter ending February 29,2020 Quarter ending January 31, 2020 NA March 30, March 30, March 31, March 31, 2020 2020 2020 2020 April 30,2020 April 30,2020 April 30, 2020 April 30, 2020

Submission Deadline Annual Filing/Submission Alphalist related 1604E 2316 and Certification of Compensation Annual Information Return of Withheld and Alphalist Payment Creditable Income Taxes NIA NIA March 31, March 31, 2020 2020 April 30, 2020 April 30,2020

ePayment/ Payment eFiling/Filing and 2000 Documentary Stamp Tax Declaration March 2020 For the month of April 5,2020 May 5,2020

Monthly eSubmission eSales Report of All Taxpayers using CRM/POS with TIN ending in even no. 2000-OT NIA Documentary Stamp Tax Declaration (One-Time Monthly eSales Report Transaction) For the month of March 2020 April 82020 May 8, 2020

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Monthly eFiling/Filing and ePayment/Payment Type of Transaction Document Form 1600 MAP BIR with Value-Added Tax and Other Monthly Remittance Return of Percentage Taxes Withheld 8424 and 9337) and Monthly Under RAs 1051,7649,8241 Alphalist of Payees Name of Form For the month of March 2020 Period Original Due April 10. Date 2020 Extended Due May 11,2020 Date

1606 Withholding Tax Rermittance Return For Onerous Transfer of Real Property Other Than Capital Asset (including Taxable and Exempt)

Monthly eFiling/Filing and ePayment Remittance 1600 Return for National Government Withholding Tax Remittance Agencies (NGAs For the month of March 2020 April 10. 2020 May 11.2020

1601C Monthly Remittance Return of Compensation Income Taxes Withheld on

Monthly eFiling for Monthly Filing and Payment Remittance for taxes collected from payment made to Sellers of Metallic Minerals Monthly Filing and Payment (non-eFPS) Monthly eSubmission of eSales Report of All Taxpayers using CRM POS with TIN ending in odd no. eFPS users under Group the amount of excise E 2200M 1601C 1601C NA Excise Tax Return for Mineral Monthly Remittance Return of Income Taxes Withheld on Compensation Monthly Remittance Return of Income Taxes Withheld on Products Monthly eSales Report Compensation For the month of March 2020 For the month of March 2020 For the month of March 2020 For the month of March 2020 April l0. April 10. April I April 10. 2020 2020 2020 2020 May1,2020 May 11,2020 May 11.2020 May 11.2020

Monthiy eFiling (for Monthly eFiling for eFPS users under Group D eFPS users under Group C April 12 April 13. 2020 2020 May 12,2020 May 13,2020

Monthly eFiling for eFPS users under Group B Monthly eFiling and ePayment (for eFPS filers under Group A April 14. April 15 2020 2020 May 15,2020 May 14, 2020

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Annual eFiling/Filing and ePayment/Payment Type of Transaction/ Document Form 1 700 BIR Compensation Income (Including Annual Income Tax Return for Individuals Earning Purely Non-Business/Non-Profession Related Income Name of Form 2019 For Calendar Year ending December 31 Period Original Due April 15. Date 2020 Extended Due May 15.2020 Date

1701 Annual Income Tax Return for Individuals (including MIXED Income Earner,Estates and Trusts

required attachem 1701A (with ents) with OSD as mode of deduction Business/Profession (Those under the graduated income tax rates Annual Income Tax Return for Individuals Earning Income PURELY from OR those who opted to avail of the 8% flat income tax rate

Annual eFiling/Filing and ePayment Payment 1702RT Other Non-Individual Taxpayer Subject Only to REGULAR Income Tax Rate Annual Income Tax Return for Corporation, Partnership and For Calendar Year ending December 3 2019 April 15. 2020 May 15.2020

1702MX Annual Income Tax Return for MIXED Income Subject to with Income Subject to. SPECIAL/PREFERENTIAL RATE Corporation,Partnership and Other Non-Individual with Multiple Income Tax Rates or

attachme 1702EX required (with nts) EXEMPT Under the Tax Code.as Amended, (Sec.30 and those Other Special Laws.with NO Annual Income Tax Return for Corporation, Partnership and exempted in Sec.27C] and Other Non-Individual Taxpayers Other Taxable Income

Group E,D.C,B Quarterly eSubmission Registration of Bound Monthly ePayment (for Summary List of Machines CRM/POS Distributors/Dealers Accounts/Invoices Receipts &Other Accounting Records sold by all Machine Vendors/Suppliers Looseleaf Books of 1601C NA NA Compensation Summary List of Machines NA Income Taxes Withheld on Monthly Remittance Return of For the month of For Taxable Quarter ending March 2020 March 31,2020 For Fiscal Year ending March 31 2020 April 15. April 15 April 15 2020 2020 2020 May 15.2020 May 15.2020 May 15,2020

Submission of List of Medical Practitioners NA List of Medical Practitioners For Calendar Quarter ending March 31,2020 April 15 2020 May 15,2020

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Required Submission of ConferenceNIC Protest Letter to Final ReturnAnnual ITR Filing of Position Paper to Notice of Informal Filing of Position Paper (PAN) Transmittal Letter of Supporting Documents Suspension of Running Attachments to e-filed to Preliminary Assessment Notice FAN/Formal Letter of DemandFLD Appeal/Request for (FDDA) Other similar letters and of the Tax Code of 1997 Annual Incorme Tax Sixty 60-day Additional Relevant Reconsideration to the Commissioner of Internal RevenueCIR on the Final Decision on Disputed Assessment correspondences with Certificate of Residence for Tax Treaty Rclicf Tax Amnesty on pursuant to Section 223 as amended Assessment Notice due dates CORTTForm of Limitation under Section 203 and 222 All Other Filing Delinquencies Submission Type of Transaction/ Document 1702RT 1702MX 1702 EX 2118 DA 1701A Form 1701 BIR 1 700 NA NA NA NA NA Certificate of Residence for Tax Treaty Relief Part I and II NA Tax Amnesty Return on Delinquencies Warrant of Distraints and/or Levy Assessment Notices Other Reportorial Requirements Omitted Warrants of Garnishments Name of Form For Calendar 2019 Year ending December 31 NA FWT on paid and remitted 10, 2020 NA Period of dividend, interest and royalty for the month of February 2020 starting March emergency starting from March 16,2020 NA Period Annual ITR Manually of annual (Annual ITR Original Due filed together with the filing income tax return or within I5 days from electronic filing of the on or before the period of expiration of Filing date emergency starting from during the starting on March 16. Limitations Submission falls within emergency April 13. Before the falls due Statute of March 16. period April 23. Date Date of 2020 2020 2020 2020 lifting of the order the lifting of the Extended Due Thirty (30) days from the date of 60 days after the from original due Thirty (30 days June 1, 2020 April 30,2020 May 23,2020 emergency emergency period of of state of Date date

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SECTION 3. TRANSITORY PROVISION. - The extension of the statutory deadline enumerated above shall not prejudice any submissions and/or filings made before the enactment of these

deadline set forth under the Tax Code, as amended should the taxpayers still opt to follow the said Regulations, as well as those submissions and/or filings to be made effective pursuant to the original

deadlines.

SECTION 4. FURTHER EXTENSION.- The extension of the statutory deadlines set in these Regulations may be further extended by the Commissioner of Internal Revenue, if the circumstances warrant for such an extension or as may be directed by the Secretary of Finance.

SECTION 5. REPEALING CLAUSE. All existing rules and regulations, issuances or parts thereof. which are inconsistent with the provisions of these Regulations, are hereby repealed, amended, or modified accordingly.

SECTION 6. SEPARABILITY CLAUSE. - If any clause, sentence, provision or section of these Regulations shall be held invalid or unconstitutional, the remaining provisions thereof shall not be affected thereby

SECTION 7.EFFECTIVITY.-These Regulations shall take effect immediately

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CARLOS G.DOMINGUEZ I Secretary of Finance

Recommending Approval: MAR 3 0 220

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Commissioner of Internal Revenue CAESAR R.DULAY

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