RR No. 10-2020 — Amends Section 2 of RR No. 7-2020 relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of RA No. 11469 (Bayanihan to Heal as One Act) (Published in Manila Bulletin on April 15, 2020)

ILIPP 3He TERN 90 T BUREAU OF INTERNAL REVENUE Republic of the Philippines Department of Finance National Office Quezon City APR 14 2020 8:00 AM N

April 9, 2020

REVENUE REGULATIONS NO. 10-2020

SUBJECT: Amends Section 2 of Revenue Regulations No.7-2020 relative to the extension of statutory deadlines and timelines for the filing and submission of any document

and the payment of taxes pursuant to Section 4 (z of Republic Act No.11469 otherwise known as "Bayanihan to Heal As One Act

TO: All Internal Revenue Officials and Others Concerned

SECTION 1.PURPOSE.-Pursuant to Section 4(z)of Republic Act No.I1469.otherwise known as Bayanihan to Heal As One Actdeclaring a state of national emergency over the entire country.and in consideration of the extension of the Enhanced Community Quarantine (ECQ Period until April 30. 2020.these Regulations are hereby promulgated to amend certain provisions of RR No. 7-2020 particularly on the extension of deadlines to submit, file and/or pay the necessary documents and/or taxes required under the Tax Code.as amended, as well as in the existing revenue regulations.

SECTION 2.AMENDMENT.-Section 2 of RR No.7-2020 is hereby amended to read as follows

The following statutory deadlines for the submission and/or filing of the following documents and/or returns,as well as the payment of the following taxes,are extended as follows

2 Type of Transaction VAT Refund ONETT Document BIR Form 1914 1606 1706 Capital Gains Tax Return for Application for VAT Capital Asset including Credit Refund Claims Withholding Tax Remittance Return For Onerous Transfer of Real Property Other Than Capital Asset both Taxable Onerous Transfer of Real Property Classified as and Exempt Taxahle and Exempt Name of Form Covering Covering the 2018 Calendar Quarter Ending March 31. Fiscal Quarter Ending April 30. 2018 Period NA from March falls within emergeney March 31. Due Date the period Original April 30. payment 16. 2020 Date of starting 2020 2020 of May 15.2020 or the lifting of the ECQ.whichever May 30.2020 or ECQ.whichever the lifting of the from the date of from the date of Extended Due thirty30days thirty(30 day days from the comes later lifting of the date of the comes later Thirty (30) Date ECQ

Type of Transaction Document BIR Form Name of Form Period Due Date Original Extended Due Date

1 70 1800 Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded Through the Local Stock Donor's Tax Return Exchange

1801 Estate Tax Return

C eF S and Payment (non- Monthly cFiling Filing and ePayment Payment (eFPS) Monthly ef iling Monthly Filing for eFPS filers 1600W p 2550M 2550M and Prizes Withheld by Race Monthly VAT Declaration Monthly Remittance of Percentage Tax on Winnings Track Operators Monthly VAT Declaration For the February 2020 For the For the March 2020 month of 2020 For the month of March month of month of February 2020 For the month of March 20 March 20. March 21. April 20 April 20. 2020 2020 2020 2020 2020 May 5. 2020 May 20.2020 May 5,2020 May 20.2020 May 6.2020

under Group D Monthly eFiling Monthly efiling Monthly cFiling under Group E under Group C for eFPS filers under Group B for eFPS filers for eFPS filers 2020 February March 22 March 24. March 23 2020 2020 2020 May7.2020 May 8.2020 May 9.2020

Group A Monthly eFiling Monthly cFiling underGroup D under Group B Monthly eFiling and ePayment (for Monthly ePayment for Group E.D CB under Group E Monthly eFiling Group A eFPS filers under for eFPS filers for eFPS filers for eFPS filers under GroupC Monthly cFiling and ePayment (for for cFPS filers Monthly eFiling efPS filers under Monthly ePayment C.B for Group E.D 8 APR 142020 8:00 AM AN month of For the March 2020 March 25. March 25 April 23 April 25. April 21. April 22 April 24. Aprit 25. 2020 2020 2020 2020 2020 2020 2020 2020 May 10.2020 May 10,2020 May 21.2020 Mav 22.2020 May 24.2020 May 23.2020 May 25.2020 May 25.2020

1 8 10. O Type of Transaction cPayment Quarterly eFiling Payment (efPS and non-eFPS Quarterly SLSP filing and filers) Submission (non- eFPS) Sworn Statement of Manufacturer's of each particular brand of Atcohol. Document or Importer's Registration of Electronic Format Volume of Sales Beverage Products Required Hard &Sweetened Computerized Books of Accounts and Other Submission of eFiled 1702RT Tobacco Products Accounting Records in Copies of FS Scanned Copies of BIR Form 2307 to MX.EX BIR Form 2550Q 1702MX 1702RT NIA NA 2307 NA AFS Quarterly VAT Return Summary Lists of Sales Purchases/Importations Sworn Statement NA Certificate of Creditable Tax Annual Income Tax Return Audited Financial for Corporation. Partnership Taxpay er Subject Only to REGULAR Income Tax Statements Withheld at Source and Other Non-Individual Rate Name of Form ending 29. 2020 For For Fiscal Quarter Quarter February Calendar ending Quarter 29. 2020 ending 2020 For Fiscal Quarter 29.2020 For ending March 31. February Calendar For Quarter March 31. 2020 For Fiscal Quarter ending February Calendar ending For Fiscal March 31. March 31. For Fiscal ending Fehruary 29.2020 For Fy ending 2020 ending 2020 Novemher 30,2019 Year(FY) Year (FY) For Calendar 2019 Year(CY) Period Due Date March 25. April 25. March 25 Original March 25. March 30. March 30 April 25 April 25. April 30 Aprit 30. 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 May 10.2020 Mav 25.2020 May 10.2020 May 25.2020 May 10.2020 May25.2020 Extended Due May 30.2020 May 15.2020 June 15.2020 May 15.2020 Date

1702EX G and Other Non-Individual Annual Income Tax Return for Corporation. Partnership with MIXED Income Subject to Multiple Income Subject to SPECIALPREFERENTIAL Tax Rates or with Income ending For Fiscal Januarg Year 31.2020 May 30 2020 June 30.2020 APR 14 2020 8:00 AM GN

Type of Transaction/ Document BIR Form Name of Form Period Due Date Original Extended Due Date

RATE

Annual Incomc Tax Return for Corporation.Partnership the Tax Code.as Amended. [Sec.30 and those exempted Special Laws.with NO and Other Non-Individual Taxpayers EXEMPT Under in Sec.27C and Other Other Taxable Income

13 14 1S 16. 1 18 Submission of Quarterly SLSP 2019Inventory List eSubmission (eFPS) Quarterly efiling filing and Payment (eFPS ePayment and non-eFPS filersy Filing/Submission Annual Submission Deadline Filing/Submission Annual eFiling Filing and ePayment Payment Monthly eSubmission eSales Report ot using CRMPOS with TIN ending in All Taxpayers even no 1604E and 2000-OT Alphalist SAWT 1604CF 1702Q related NA NA 2000 2316 NA O Inventory List Summary List of Sales Purchases/Importations Partnerships. and other Non- Quarterly Income Tax Return for Corporation Individual Taxpayers Summary Alphalist of Withholding Taxes(SAWT of Income Taxes Withheld on Compensation and Final Annual Information Return Cerification of Documentary Stamp Tax Annual Information Return Compensation Payment of Creditable Income Taxes Withheld and Alphalist Documentary Stamp Tax Withholding Taxes Declaration Declaration One-Time Transaction Monthiy eSales Report 29. 2020 For Fy ending February For FY March 31. 29, 2020 For For Fiscal Quarter February 31.2020 ending 2020 Calendar Quarter ending ending March 31. For Fiscal For Fiscal 2020 Quarter ending February For the January Quarter ending 29. 2020 NA NA month of NA 2020 March For the month of March 2020 March 30. March 30. April 30 April 30. March 31. March 31. March 31. March 31. April 29 2020 2020 April s. 2020 2020 April 8. 2020 2020 2020 2020 2020 2020 2020 APR 14 2020 May 15.2020 May 30. 2020 May 30. 2020 May 15.2020 May 15.2020 May 15. 2020 May 30.2020 May 15. 2020 May 15.2020 May 23.2020 May 20.2020 8:00M N

19 Type of Transaction Filing and ePayment Monthly cFiling Pay ment Document BIR Form 1600 with MAP Monthly Remittance Return and Monthly Alphalist of of Value-Added Tax and Other Percentage Taxes Withheld Under RAs 1051 7649, 8241. 8424 and 9337 Payees Name of Form For the month of March 2020 Period Original Due Date April 10. 2020 May 25.2020 Extended Due Date

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

20 Monthly eFiling Filing and ePayment Remittance 1600 Returm for National Withholding Tax Remittance Government Agencies (NGAS) For the month of March 2020 April 10. 2020 May 25, 2020

21 23 22 2 Monthiy Filing made to Sellers of and Payment Remittance for the amount of excise taxes .collected from payment Metallic Minerals Monthly Filing and Payment (non- eFPS) eSuhmission of eSales Report of using CRM POS with TIN ending in for eFPS users under Group E for eFPS users for eFPS user Monthly odd no. Monthly eFiling under Group D Monthly cFiling under Group C All Taxpayers Monthly eFiling 2200M 1601C I601C NA Excise Tax Return for of Income Taxes Withheld on Compensation Mineral Products Monthly Remittance Return of Income Taxes Withheld Monthly eSales Report Monthly Remittance Return on Compensation month of March For the 2020 For the For the month of For the March 2020 month of March 2020 March 2020 month of April 10. April 10. April 10. April I. April 12. April 13 2020 2020 2020 2020 2020 2020 May25.2020 May 25.2020 May 25.2020 May 26.2020 May27.2020 May 28.2020

for FPS users Group A under Group B Monthly eFiling Monthly eFiling and ePay ment(for eFPS filers under Monthly ePayment for Group E.D C.B April 15. April 14 April 15 2020 2020 2020 May 29.2020 May 30. 2020 May 30.2020

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Type of Transaction/ Document BIR Form Name of Form Period Due Date Original Extended Due Date 25 Pay ment Annual eFiling Filing and ePayment 1701A 1700 1 01 Annual Income Tax Return for Individuals including Purely Compensation Income Including Non- Related Income for Individuals Earning Business/Non-Profession Annual Income Tax Return MIXED Income Earner Estates and Trusts Annual Income Tax Rcturn For ending Calendar Year December 31.2019 April 15 2020 May 30.2020

opted to avail of the 8flat Income PURELY from Business Profession(Those of deduction OR those who income tax rate under the graduated income tax rates with OSD as mode for Individuals Earning

26 Annual eFiling Filing and ePayment Payment 1702MX 1702RT 1702EX REGULAR Income Tax with MIXED Income Annual Income Tax Return for Corporation.Partnership and Other Non-Individual Taxpayer Subject Only to Rate and Other Non-Individual RATE Annual Income Tax Return for Corporation.Partnership Subject to Multiple Income Tax Rates or with Income Subject to SPECIALPREFERENTIAL For Calendar ending ending Year December 31.2019 For Fiscal Year January 31.2020 April 15 May 15. 2020 2020 May 30.2020 June 15.2020

27 28 Quarterhy eSubmission Invoices/Receipts Summary List of Machines CRM POS sold by all Machine Distributors DealersVendors Suppliers Registration of Bound Looseleaf Books of & Other Accounts NA NA for Corporation. Partnership and Other Non-Individual Taxpayers EXEMPT Under the Tax Code.as Amended. Sec.30 and those exempted Special Laws.with NO Other Taxable Income in Sec.27C and Other Summary List of Machines NA Annual Income Tax Return For Quarter ending ending March 31. Taxable March 31. 2020 For Fiscal Year 2020 April is. April 15 2020 2020 May15.2020 May 15.2020

U APR 14 2020 8:00 AM G

Type of Transaction Document BIR Form Name of Form Period Due Date Original Extended Due Date

Records Accounting

29 30 31 Filing of Position ConferenceNIC Filing of Position Submission of List of Medical Practitioners Required Income Tay ReturmAITR Paper to Notice of KPAN DemandFLD Documents Submission of filed Annual Informal Paper to Protest Letter to NoticeFAN Sixty60-day of Additional Appeal Request Attachments to e Preliminary Assessment Notice Final Assessment Formal Letter of Relevant Supporting TransmittalLetter 1701A 1701 NA 1700 NA List of Medical Practitioners NA NA For Quarter Calendar ending March 31. 2020 For Calendar ending NA Year December 31.2019 filing of the those where income tax electronic Annual ITR falls during Filing date days from the period Starting on April 15. March 16. within the Manually within I5 2020 and together (Annual dates fall period of filing of lifting of the ECQ with the from the ITR)or annual the due 30 day's date of return 2020 filed May15.2020 June 15.2020 the first column correspondences which to file the Position Paper referred under running of the Protest Letter Letter.Appeal days from the period within lifting of the date of the Transmittal suspended Note: The Thirty (30) shall be ECQ and

(FDDA) Other similar Reconsideration to the Commissioner of Internal Revenue(CIRon on Disputed for the Final Decision letters and correspondences with due dates Assessment APR 14 2020 8:00 AM N

32 Running of Section 203 and Susperision of Limitation under 222 pursuant to NA Warrant of Distraints and/or Warrant of Garnishments Le Assessment Notices Period of emergency starting from Limitations Before the expiration of Statute of Sixty60day after the lifting of the order of emergency state of

U

Type of Transaction Section 223 of the as amended Tax Code of 1997 Document BIR Form Name of Form March 16. 2020 Period Original Due Date Extended Due Date

33 34 Certificate of Residence for Tax CORTTForm Treaty Relie Tax Amnesty on Delinquencies 2118DA NA Certificate of Residence for Tax Treaty Relief Part I and I Tax Amnesty Return on Delinquencies roy alty for FWT on and dividend interest the month of FWT on February and dividend. roy alty for 2020 paid remitted in April 2020 NA 2020 paid remitted in March 2020 interest and the month of March and withholding payment of withholding payment of within 30 days after days after within 30 April 23 2020 the the tax the the tax the lifting of the Thirty 30 days from the date of the lifting of the Thirty (30days from the date of June 8.2020 ECQ ECQ

36 37 3 Payment (eFPS filing and Submission of Soft Contained in a DVD-R and Sworn Quarterly cFiling Payment (eFPS Quarterly eFiling ePayment and non-eFPS filers Copies of BIR Form 2307 filing and Declaration as Attachments to eFiled 1702Q ePayment and non-eFPS filers) Declaration BIR Form Copies of DVD-R 1601EQ 160iFQ 2551Q Sworn 230 1602Q (Soft 1603Q Quarterly Percentage Tax Certificate of Creditable Tax Withheld at Source Sworn Declaration Stating and Exact Copies of Original of Creditabie Income Taxes Withheld Expanded Quarterly Remittance Return of Final Income Taxes Substitutes Trusts/Ete Return Soft Copies are Complete Quarterly Remittance Return Withheld Interest Paid on Deposits and Deposit Quarteriy Remittance Return Withheld on Fringe Benefits Quarterly Remittance Return of Final Taxes Withheld on of Final Income Taxes For March 31. For ending For ending ending Quarter 2020 Quarter January 31. 2020 Quarter March 31. 2020 April 25. April 15 April 30. 2020 2020 2020 May 25.2020 May 15.2020 May 30.2020

0 APR 142020 8:00 AM

Type of Transaction Document BIR Form Paid to Employees Other Than Rank and File Name of Form Period Due Date Original Extended Due Date

38 39 Submission of Quarterly Alphabetical list of received or PayeesOAPas Application for credit or refund of taxes erroneousty or illegally penalties imposed Attachment to without authority under Section Code 1601EQ and 1601FQ 204(Cof the Tas 1914 QAP Quarterly Alphabetical list of Pavees Credits/Refunds Application for Tax For Quarter For ending March 31 2020 erroneous April 30. payments March 17 2018 to made from 2018 payment of the tax or April 30 after the 2 years penalty 2020 May 30, 2020 May 31.2020

40 Submission All Other Filing NA Other Reportoria Requirements Omitted NA from March submission falls within emergeney the period Date of starting 16.2020 of from the date of the lifting of the Thirty(30 days ECQ

If the new extended due dates fall on a holiday or non-working day, then, the submission and/or filing contemplated herein shall be made on the next working day

the returns and payment of the corresponding taxes due thereon, and submission of reports and SECTION 3.FURTHER EXTENSION.-If the ECQ period will be extended further.the filing of attachments falling within the enhanced extended period shall be extended for thirty (30 calendar days from the lifting of the EcQ.

SECTION 4. FILING OF TAX RETURNS AND PAYMENT OF TAXES BEFORE THE

taxpayers wish to file and pay taxes early but have not yet finalized their financial statements and/or EXTENDED DEADLINE.-While the deadlines are extended,the Bureau acknowledges that some

returns.

Taxpayers who will file their tax returns within the original deadline or prior to the extended deadline can amend their tax returns at any time on or before the extended due date. An amendment that will result in additional tax to be paid.can still be paid without the imposition of corresponding penalties (surcharge. interest and compromise penalties if the same shall be done not later than the extended deadline as provided under existing rules and regulations.

overpaid tax as credit against the tax due for the same tax type in the succeeding periods' tax returns. A taxpayer whose amended returns will result in overpayment of taxes paid, can opt to carry over the

aside from filing for claim for refund.

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

APR 14 2020 8:00 AM N

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

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

CARLOSG.DOMINGUEZI

Secretary of Finance

Recommending Approval: ARR 1 3 2020

Commissioner of Internat Revemue Yoweahway CAESAR R.DULAY

033874

APR 14 2020 8:00 AM MN