RR No. 13-2024 — Providing extension of the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers within the jurisdiction of Revenue District Offices of the BIR that were affected by Southwest Monsoon and Typhoon "Carina", and giving authority to the Commissioner of Internal Revenue to extend the deadlin

REPUBLIC OF THE PHILIPPINES S BUREAU OF INTERNAL REVENUE RECORDS MANAGEMENT DIVISION

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE AUG 0 8 2024

Quezon City BY: admin unit - 1 TIME : 940M

July 24, 2024

REVENUE REGULATIONS NO. 0 1 3 - 2 0 2 4

SUBJECT : Providing Extension of the Deadlines for the Filing of Tax Returns and Payment of the Corresponding Taxes Due Thereon, Including Submission Commissioner of Internal Revenue to Extend the Deadline for the Filing of the Returns and Other Documents in Times of Force Majeure Southwest Monsoon and Typhoon "Carina", and Giving Authority to the of Required Documents for Taxpayers Within the Jurisdiction of Revenue District Offices of the Bureau of Internal Revenue That Were Affected by

TO : All Internal Revenue Officers and Others Concerned

Revenue Code (NIRC) of 1997, as amended, and taking into account the following: SECTION 1. PURPOSE -- Pursuant to Sections 244 and 245 of the National Internal

(1) the announcement of Office of the Executive Secretary of Malacanang suspending National Capital Region due to the continuous rainfall brought about by the Southwest Monsoon and Typhoon "Carina": government work on July 25, 2024 in areas under Region III, Region IV A and the

(2) the directive by the Office of the Executive Secretary for other concerned agencies to aid in the rescue, recovery, relief and rehabilitation efforts of the government and the private sector; and

(3) the announcement of suspension of work by some Local Government Units.

the Bureau of Internal Revenue (BIR) is hereby extending the deadline for the filing of tax returns and the payment of taxes due thereon, including submission of certain documents.

within the following affected Revenue District Offices (RDOs) to comply with the statutory tax deadlines: The extension is intended to provide ample time for taxpayers and BIR personnel

Geographical Location Revenue District Office

Bulacan Region III Aurora Bataan RDO No. 19 -- Subic Bay Freeport Zone RDO No. 18 - Olongapo City, Zambales RDO No. 17A - Tarlac City, Tarlac RDO No. 17B - Paniqui, Tarlac

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Nueva Ecija Tarlac Zambales Pampanga RDO No. 20 -- Balanga City, Bataan RDO No. 22 - Baler, Aurora RDO No. 23B - Cabanatuan City, South Nueva Ecija RDO No. 25B - East Bulacan RDO No. 21A - Angeles City, North Pampanga RDO No. 21B - City of San Fernando, South Pampanga RDO No. 21C - Clark Freeport and Special Economic Zone (CFEZ) RDO No. 23A - Talavera, North Nueva Ecija RDO No. 25A - West Bulacan]

Region IV-A Laguna Rizal Cavite Batangas Quezon RDO No. 56 - Calamba City, Central Laguna RDO No. 57- Bifian City, West Laguna RDO No. 61 - Gumaca, South Quezon RDO No. 46 - Cainta-Taytay RDO No. 54A - Trece Martires City, East Cavite RDO No. 54B - Kawit, West Cavite RDO No. 58 - Batangas City, West Batangas RDO No. 59 - Lipa City, East Batangas RDO No. 55 - San Pablo City, East Laguna RDO No. 60 - Lucena City, North Quezon

National Capital Region RDO No. 32 - Quiapo-Sampaloc-San Miguel-Sta.Mesa RDO No. 33 -- Ermita-Intramuros-Malate RDO No. 42 - San Juan City RDO No. 43 - Pasig City RDO No. 50 -- South Makati City RDO No. 44 - Taguig City-Pateros RDO No. 26 - Malabon City/Navotas City RDO No. 27 - Caloocan City RDO No. 29 - Tondo-San Nicolas RDO No. 30 -- Binondo RDO No. 31- Sta Cruz RDO No. 34 -- Paco-Pandacan-Sta. Ana-San Andres RDO No. 28 -- Novaliches RDO No. 38 - North Quezon City RDO No. 41 - Mandaluyong Cityl RDO No. 45 -- SMART (San Mateo - Marikina - Antipolo RDO No. 47- East Makati City RDO No. 48 -" West Makati City RDO No. 49 - North Makati City RDO No. 51 - Pasay City RDO No. 52 - Parafiaque City RDO No.. 24 - Valenzuela City RDO No. 39-South Quezon City RDO No. 40 - Cubao Rodriguez - Teresa) a0B0U BY: WD bUBEAU OF INtERNaL REveNUE e REEORIS MANAGEMENT DNISION AUG 08 2024 ADMin Unit ITiME:ELo6u

RDO No. 53A - Las Pinas City

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RDO No. 126 - Regular LT Audit Division III RDO No. 53B - Muntinlupa City RDO No. 124 - Excise LT Audit Division II RDO No. 116 - Regular LT Audit Division I RDO No. 125 - Regular LT Audit Division II RDO No. 121 - Excise LT Audit Division I

Other Areas RDO No. 1 -- Laoag City, Ilocos Norte RDO No. 2 - Vigan City, Ilocos Sur RDO No. 3 - San Fernando, La Union RDO No. 4 -- Calasiao, Central Pangasinan RDO No. 5 -Alaminos City, West Pangasinan RDO No. 10 -- Bontoc, Mt. Province RDO No. 6 -- Urdaneta, East Pangasinan RDO No. 7 - Bangued, Abra RDO No. 9 - La Trinidad Benguet DO No. 8 - Baguio City

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

BIR Forms/Returns Due Dates Extended Due Date

eFiling/Filing & ePayment/Payment of BIR Form 2550Q (Quarterly Value-Added Tax Return) -- eFPS and Non-eFPS Filers -- For the July 25, 2024 July 31, 2024

Form 2551Q (Quarterly Percentage Tax Return) Ending June 30, 2024 Quarter Ending June 30, 2024 eFiling/Filing & ePayment/Payment of BIR -- eFPS and Non-eFPS Filers -- For the Quarter July 25. 2024 July 31, 2024

Sales/Purchases/Importations by a VAT taxpayer 30, 2024 Products - For the Quarter ending June 30, 2024 Submission of Ouarterly Summary List of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Submission of Sworn Statement of Manufacturer's or Importer's Volume of Sales of -- Non-eFPS Filers -- For the Quarter ending June July 25, 2024 July 25, 2024 July 31, 2024 July 31,2024

contemplated herein shall be made on the next working day. If the extended due dates fall on a holiday or non-working day, the submission and/or filing affected by the Southwest Monsoon and Typhoon "Carina" as identified in Section 1 hereof. The extension of the due date shall be made applicable throughout the areas (RDOs) SOBUREAU OFINTERNAL REVENUE RECTnS MANAGEMET DIVISION

AUA 08 2024

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BY: Admin unit - - TIME: 1b

Y

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

Commissioner of Internal Revenue is hereby allowed to extend the deadline for the filing of SECTION 3. EXTENSION IN THE FILING OF RETURNS AND OTHER REQUIREMENTS -- By virtue of the authority of the Secretary of Finance, the

returns and other documentary requirements as required under existing laws, rules and regulations in times of force majeure. A corresponding Revenue Memorandum Circular shall be issued setting forth the reason for extending the deadline for submission of returns and other documentary requirements, the identified areas covered and the adjusted deadline for the submission thereof.

SECTION 4. 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.

After the expiration of extended due dates prescribed herein, the regular dates for the submission of the filing of tax returns, the payment of taxes due thereon, including submission of certain documents, set forth under existing revenue issuances shall resume unless further extended by the Commissioner, if the circumstance so warrant or as may be directed by the Secretary of Finance.

SECTION 5. SEPARABILITY CLAUSE -- If any clause, sentence, provision or section of not be affected thereby. these Regulations shall be held invalid or unconstitutional, the remaining parts thereof shall

SECTION 6. EFFECTIVITY -- These Regulations shall take effect immediately.

RA Sed &f Finance

Recommending Approval:

MA I, JR. ioner of Internal Revenue DCCnOCEMAAAIACrAAEAT REAULOE IntERNAL ReVeni DIVISION

AUG 0 8 2024

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