revenue_memorandum_circular RMC No. 56-2013RMC No. 56-2013 2013-08-22

RMC No. 56-2013 — Extends the August 20-22, 2013 tax deadline to August 23, 2013 for e-Filing/Filing and e-Payment/Remittance Digest | Full Text

REPUBLIKA NG PILIPINAS KAGAWARAN NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS August 22, 2013 REVENUE MEMORANDUM CIRCULAR NO. 56-2013 SUBJECT: Extension of the August 20-22, 2013 Tax Deadline to August 23, 2013 for e-Filing/Filing and e-Payment/Remittance TO : All Affected Revenue District Offices, Selected Large Taxpayers District Offices and Authorized Agent Banks in Luzon __________________________________________________________________________________ Due to continuing bad weather condition, the August 20, 21 and 22, 2013 deadline for the e- filing/filing & e-payment/remittance of the taxes due as listed below, is hereby moved to August 23, 2013 for taxpayers under the jurisdiction of the Revenue District Offices in Luzon, including large taxpayers under the Large Taxpayers Service whose Head Offices are physically located in Luzon. Due Date Tax Period Covered Tax Return/Information Description August 20, Fiscal Quarter ending Quarterly Percentage Tax (Form No. 2551Q) � for 2013 July 31, 2013 transactions involving overseas dispatch, message or conversation originating from the Philippines and August 21, Month of July 2013 amusement taxes 2013 Monthly Value-Added Tax Declaration (Form No. 2550M) & Fiscal Quarter ending Monthly Percentage Tax Return (Form No. 2551M) together August 22, July 31, 2013 with the Summary Alphalist of Withholding Agents of Income 2013 Month of July 2013 Payments Subjected to Withholding Tax (SAWT), if applicable (Manual filers) Month of July 2013 Distribution of Certificate of Creditable Tax Withheld at Source (Form No. 2307) (Income tax) Monthly Value-Added Tax Declaration (Form No. 2550M) & Monthly Percentage Tax Return (Form No. 2551M) together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT), if applicable (EFPS filers under Group E) Monthly Value-Added Tax Declaration (Form No. 2550M) & Monthly Percentage Tax Return (Form No. 2551M) together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT), if applicable (EFPS filers under Group D) The said extended deadline shall not be subject to further extension. This Circular shall take effect immediately. (Original Signed) KIM S. JACINTO-HENARES Commissioner of Internal Revenue

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