RR No. 11-2020 — Amends Section 2 of RR No. 10-2020 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 May 2, 2020)

P B BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City APR 30 2020 6:30 PM

April 29, 2020

REVENUE REGULATIONS NO. 11-2020

SUBJECT: Amends Section 2 of Revenue Regulations No. 10-2020 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

known as "Bayanihan to Heal As One Act", declaring the existence of a national emergency amend certain provisions of RR No. 10-2020, 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. arising from the Coronavirus Disease 2019 (COVID-19), and in consideration of the extension of the quarantine period until May 15, 2020, these Regulations are hereby promulgated to SECTION 1. PURPOSE. - Pursuant to Section 4 (z) of Republic Act No. 11469, otherwise

by Section 2 and Section 3 of RR No. 10-2020, is hereby further amended to read as follows: SECTION 2.AMENDMENT TO SECTION 2.- Section 2 of RR No.7-2020, as amended

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

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

VAT Refund 1914 VAT Credit/Refund Claims Application for Covering the Covering Fiscal Calendar Quarter Ending March 31,2018 Quarter Ending April 30,2018 March 31. April 30, 2020 2020 June 14 2020 or thirty whichever comes later whichever comes later thirty (30) days from the date of the lifting date of thc lifting of 30 days from the of the quarantine, May 30,2020 or the quarantine

3 ONETT 1606 Withholding Tax Quarter Ending Covering Fiscal May 31,2018 NA May 31. Date of 2020 whichever comes later Thirty (30 days from thirty (30) days from the date of the lifting of the quarantine, June 30,2020 or

1707 1800 1706 Donor's Tax Return Traded Through the Local Stock Exchange and Exempt) both Taxable and Exempt) Capital Gains Tax Return for Onerous Remittance Return Property Other (including Taxable Capital Gains Tax Return for Onerous Property Classified Transfer of Shares of Stocks Not Than Capital Asset as Capital Asset For Onerous Transfer of Real Transfer of Real March 16, y starting within the period of filing and emergenc payment 2020 falls from the date of the lifting of the quarantine

3 Monthly Filing and Payment(non-eFPS 2550M 1801 Estate Tax Return Declaration Monthly VAT of February For the month of March 2020 For the month 2020 March 20 April 20, 2020 2020 May 19,2020 June 4, 2020

For the month of April 2020 May 20 2020 June 19,2020

Monthly eFiling/Filing and ePayment/Payment (eFPS) 1600WP Monthly RemittanceFor the month of Percentage Tax Prizes Withheld by on Winnings and Operators Race Track 2020 For the month of March 2020 of February March 20. April 20. 2020 2020 May 19,2020 June 4, 2020

For the month of April 2020 May 20. 2020 June 19,2020

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

5 Monthly eFiling for eFPS filers under Group E 2550M Deciaration Monthly VAT For the month of February 2020 March 21 2020 May 20,2020

Monthly eFiling for eFPS filers under Group eFPS filers under Group D) Monthly eFiling (for C} March 23, March 22, 2020 2020 May 21,2020 May 22, 2020

Monthly eFiling(for eFPS filers under Group B) March 24 2020 May 23,2020

Monthly eFiling and ePayment (for eFPS filers under Group A March 25, 2020 May 24,2020

Group E.D.C, B) Monthly eFiling for Monthly eFiling for eFPS filers under Group Monthly ePayment (for eFPS filers under Group E of March 2020 For the month March 25. April 21, April 22. 2020 2020 2020 May 24,2020 June 5,2020 June 6.2020

6 B Monthly eFiling for Monthly eFiling for Monthly eFiling for Monthly eFiling and eFPS filers under Group Monthly eFiling for Monthly eFiling for under Group A D cFPS filers under Group eFPS filers under Group B under Group A Monthly ePayment (for Group E.D,C,B Monthly cFiling (for D) eFPS filers under Group eFPS filers under Group Monthly eFiling and Monthly ePayment (for Group E,D,C,B Quarterly eFiling/ filing and ePayment/ Payment eFPS and non-eFPS C ePayment (for eFPS filers eFPS filers under Group E C ePayment (for eFPS filers filers) 2550Q Quarterly VAT Return 2020 For the month For Fiscal of April 2020 Quarter ending February 29. For Calendar March 31.2020 Quarter ending April 30.2020 Quarter ending For Fiscal March 25, April 25. April 23. April 24 April 25. April 25 May 22. May 24. May 21, May 23. May 25 May 25, May 25. 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 Junc 20.2020 June 21,2020 June 22, 2020 June 24, 2020 June 25.2020 May 24,2020 June 9.2020 June 23.2020 June 24,2020 June 7,2020 June 8,2020 June 9, 2020 June 9, 2020

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Type of Transaction/Document Quarterly SLS/P/I Submission (non-eFPS) Form BIR NA Sales/ Purchases Summary Lists of Importations Name of Form Quarter cnding For Fiscal February 29, 2020 For Calendar March 31.2020 Quarter ending Period March 25, April 25, Due Date Original 2020 2020 Extended Due Date May 24,2020 June 9, 2020

3 Tobacco Products & Sales of each particular brand of Alcohol. Sweetened Beverage Sworn Statement of Manufacturer's or Importer's Volume of Products NA Sworn Statement Quarter ending Quanter ending Fir Fiscal For Calendar March 31.2020 Quarter ending For Fiscal February 29. 2020 April 30, 2020 March 25. April 25, May 25, 2020 2020 2020 June 24, 2020 May 24,2020 June 9,2020

Quaner ending For Fiscal April 30,2020 May 25. 2020 Junc 24,2020

9 Registration of Computerized Books of Accounting Records in Electronic Format Accounts and Other NA NIA (FY) ending February 29 For Fiscal Year March 31,2020 For Fiscal Year 2020 FYending March 30, April 30, 2020 2020 June 14,2020 May 29.2020

For Fiscal Year FY) ending April 30,2020 May 30, 2020 June 29, 2020

10. Submission of Required Hard Copies of FS & Scanned Copies of BIR Form 2307 to eFiled 1702RT.MX,EX 1702RT AFS 2307 Statements Creditable Tax Withheld at Source Audited Financial Certificate of For FY ending 2019 November 30. March 30, 2020 May 29,2020

1702MX 1702EX Individual Taxpayer REGULAR Incomc Tax Rate Partnership and Other Non- Individual with Corporation. Partnership and Annual Income Tax Corporation, Annual Income Tax Other Non- Subject Only to Return for Return for For Fiscal Year 31, 2020 For Calendar ending January YearCY2019 April 30, May 30, 2020 2020 July 15,2020 June 30,2020

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

Subject to Multiple or with Income Subject to SPECIAL/PREFER MIXED Income Income Tax Rates ENTIAL RATE ending February For Fiscal Year 29, 2020 June 30, 2020 July 30,2020

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

H 1 Submission of 2019 Quartcrly SLS/P/I eSubmission (eFPS) Inventory List NIA NIA Summary List of Sales/Purchases/Im portations Inventory List For FY ending For FY ending February 29, 2020 For Calendar February 29, For Fiscal 2020 For FY ending March 31,2020 Quarter ending Quarter ending March 31,2020 April 30, 2020 March 30, March 30, April 30, April 30, May 30. 2020 2020 2020 2020 2020 May 29,2020 Junc 29,2020 May 29, 2020 June 14,2020 June 14, 2020

13 Quarterly eFiling/filing eFPS and non-eFPS and ePayment Payment filers) SAWT 1702Q Corporation, Tax Return for Partnerships,and other Non. Summary Alphalist of Withholding Quarterly Income Individual Taxpayers Taxes (SAWT) 2020 Quarter ending For Fiscal January 31. 2020 For Fiscal February 29 For 1Quarter 31, 2020 Quarter ending April 30, 2020 For Fiscal Quarter ending ending March March 31, April 29. May 30, May 30, 2020 2020 2020 2020 June 13.2020 June 29, 2020 June 29, 2020 May 30, 2020

14 1 Annual Filing/Submission Submission Deadline 1604CF 2316 Final Withholding Compensation Payment Compensation and Annual Information Taxes Certification of Return of Income Taxes Withheld on NA NIA March 31, March 31, 2020 2020 May 30,2020 May 30, 2020

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16 Type of Transaction/Document eFiling/Filing and ePayment/Payment Annual Filing/Submission 1604E and Alphalist related Form 2000 BIR Annual Information Withheld and Documentary Stamp Tax Declaration Income Taxes Return of Creditable Alphalist Name of Form NIA of March 2020 For the month Period March 31. Due Date Original April 5. 2020 2020 Extended Due Date May 30, 2020 June 4, 2020

2000-OT Documentary Stamp (One-Time Tax Declaration Transaction) For the month of April 2020 May 5. 2020 June 4,2020

18. CRM/POS with TIN ending in even no. Monthly eSubmission eSales Report of All Taxpayers using NA Monthly eSales Repon For the month of March 2020 For the month of April 2020 April 8. May 8, 2020 2020 June 7,2020 June 7, 2020

19. Monthly eFilingFiling and cPayment! Payment 1600 with MAP 1606 Monthly Remittance Monthly Alphalist Return of Value- Added Tax and Other Percentage (Under RAs 1051, and 9337) and Taxes Withheld 7649, 8241, 8424 For the month For the month of March 2020 of April 2020 April 10, May 1o. 2020 2020 June 9, 2020 June 9, 2020

of Payees

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

20 Monthly cFiling/Filing Remittance and ePayment 1600 Withholding Tax Remittance Return Government for National Agencies (NGAs) For the month For the month of March 2020 of April 2020 May 10, April 10. 2020 2020 June 9, 2020 Junc 9,2020

21 Payment/Remittance for collected from payment Monthly Filing and the amount of excise taxes made to Sellers of Metallic Minerals 2200M Excise Tax Return Products for Mincral For the month of March 2020 For the month of April 2020 April 10, May 10, 2020 2020 June 9.2020 June 9, 2020

22 Monthly Filing and Payment (non-cFPS) 1601C Monthly Remittance Return of Income Compensation Taxes Withheld on For the month of March 2020 For the month of April 2020 May 10, April 10. 2020 2020 June 9,2020 June 9.2020

0 APR 30 2020 G:30 PM 6

Type of Transaction/Document 23 Monthly eSubmission of Taxpayers using CRM/ POS with TIN ending in odd no. eSales Report of Al Form BIR NA Monthly eSales Repont Name of Form For the month of April 2020 For the month of March 2020 Period Due Date April 10. Original May 10. 2020 2020 Extended Due Date June 9, 2020 June 9, 2020

24 Monthly eFiling(for Monthly eFiling for cFPS users under Group FPS users under Group E D 1601C Compensation Monthly Remittance Return of Income Taxes Withheld on For the month of March 2020 April II. April 12. 2020 2020 June 11.2020 June 10, 2020

Monthly eFiling for eFPS users under Group C April 13 2020 June 12, 2020

Monthly eFiling and ePayment (for eFPS filers Monthly ePayment (for Group ED,C.B Monthly eFiling for under Group A eFPS users under Group B) April 15, April 14. April 15. 2020 2020 2020 June 14,2020 June 14,2020 June 13, 2020

Monthly eFilingfor Monthly eFilingfor eFPS users under Group Monthly eFilingfor E eFPS users under Group D) C eFPS users under Group For the month of April 2020 May i2. May I1, May 13. 2020 2020 2020 June 12.2020 Junc 10,2020 June 11, 2020

Monthly eFilingfor eFPS users under Group B May 14 2020 June 13, 2020

Monthly eFiling and ePayment (for eFPS filers under Group A May 15, 2020 June 14,2020

Group E,D.C,B Monthly ePayment (for May 15. 2020 June 14, 2020

D

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

25 Annual eFiling/Filing and ePayment/Payment 1701 1 700 Individuals Earning Non-Business/Non- Income) Return for Compensation Income Including Profession Related Purely Annual Income Tax For Calendar Year ending December 31 2019 April 15. 2020 June 14,2020

1701A (including MIXED Annual Income Tax Return for Individuals Estates and Trusts Income Earner).

26 Annual eFiling/Filing and ePayment/ Payment 1702MX 1702RT REGULAR Income Individuals Earning Individual Taxpayer Tax Rate graduated income who opted to avail Annual Income Tax Subject Only to Annual Income Tax Business/Profession tax rates with OSD as mode of deduction OR those of the 8% flat income tax rate Return for Corporation. Partnership and Other Non- Return for Income PURELY from (Those under the For Calendar Year ending December 31 2019 April 15. 2020 June 14.2020

1702EX or with Income MIXED Income Subject to Multiple Income Tax Rates PREFERENTIAL RATE Partnership and Other Non- Individual with Subject to SPECIAL Annual Income Tax Return for Corporation, ending February For Fiscal Year For Fiscal Year 29, 2020 ending January 31, 2020 May 15. June 15. 2020 2020 June 14,2020 July 15,2020

APR 30|2020 6:30PM C Corporation. EXEMPT Under the Annual Income Tax Return for Partnership and Individual Other Non- Taxpayers

3

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

Amended, (Sec. 30 and those exempted Other Special Laws Taxable Income in Sec.27(C] and with NO Other Tax Code, as

27 Distributors/Dealers/ Quarterly eSubmission Machines CRM/POS sold by all Machine Vendors/Suppliers Summary List of NA Summary List of Machines For Fiscal For Taxable Quarter ending March 3},2020 April 30, 2020 Quarter ending May 15. April 15 2020 2020 June 14,2020 June 14,2020

31 28 29 30 Filing of Position Paper to Supporting Documents Final Decision on Protest Letter to Final Demand(FLD) Sixty (60)-day Appeal/Request for Reconsideration to the Revenuc (CIR on the Conference(NIC Filing of Position Paper to Preliminary Assessment (FAN)/ Formal Letter of Transmittal Letter of Additional Relevant Commissioner of Internal Notice of Informal Notice(PAN Assessment Notice Looseleaf Books of Return (AITR) Registration of Bound Submission of List of Medical Practitioners Required Submission of Attachments to e-filed Annual Income Tax Accounts/ Invoices/ Receipts & Other Accounting Records 1701A NIA 1700 1701 NA NIA NIA NA NIA List of Medical Practitioners NA For Calendar Year ending For Calendar December 31, For Fiscal Year Quarter ending For Fiscal Year March 31.2020 2019 ending March ending April 30, 2020 31,2020 of 30 days the period Filing date fall within starting on where the days from March 16. lifting of the ECQ during the 2020 and due dates electronic from the tax return within 15 date of Manually filing of (Annual April 15, together with the filing of ITR) or Annual period May I5, April 15, income those annual falls ITR 2020 2020 filed the 2020 referred under the first Thirty (30) days from Note: The running of the date of the lifting Transmittal Letter, the period within correspondences of the quarantine. column, shall be which to file the Position Paper Protest Letter. June 30,2020 June 14,2020 Appeal and June 14,2020 suspended June 14,2020

APR 30 2020 6:30 PM C C

Type of Transaction/ Document (FDDA) Disputed Assessment Form BIR Name of Form Period Due Date Original Extended Due Date

Other similar letters and correspondences with due dates

33 32 Section 223 of the Tax Code of 1997 as amended Certificate of Residence for Tax Treaty Relief CORTTForm Suspension of Running of 203 and 222 pursuant to Limitation under Section NA N/A Certificate of and i Garnishments Residence for Tax Warrant of Treaty Relief Part 1 Assessment Notices Warrant of Distraints and/or Levy remitted in May 2020 paid and 2020 remitted in FWT on dividend. interest and royalty for the month of April March 2020 interest and month of March February 2020 paid and dividend. royalty for the 2020 paid and remitted in April 2020 dividend, royalty for the month of FWT on Period of FWT on interest and March 16,2020 emergency starting from Before the Limitation expiration of Statute within 30 days after withholdi payment of the ng tax the of S Thirty 30 days from the date of the lifting Sixty60 days after of the quarantine the lifting of the quarantine

35b. 353 35 34 Quarterly eFiling/ filing eFPS and non-eFPS filers) and ePayment/ Payment Tax Amnesty on Delinquencies 3 2118DA 2551Q 2551Q 2551Q Percentage Tax for Section 120 of the Quarterly Percentage Tax for Overseas Communications Tax Code Amusement Taxes Section 125 of the Delinquencies Percentage Tax Quanterly Tax (OCT) Tax Code Quarterly Return -In General Tax Amnesty Return on APR 30 2020 6:30 PM N 31, 2020 For the Quarter ending March Quarter ending 31, 2020 For Fiscal For Fiscal Quarter ending April 30,2020 For Quarter ending March April 30,2020 NA For Fiscal Quarter ending For the Quarter ending March 31,2020 April 30.2020 May 20, April 20. April 20 May 20 May 25. April 23, April 25, 2020 2020 2020 2020 2020 2020 2020 June 19.2020 June 19, 2020 June 22, 2020 June 24, 2020 June 4, 2020 June 4, 2020 June 9, 2020 10

36 Type of Transaction/Document Submission of Soft Copies of BIR Form 2307 and Sworn Declaration as Attachments to cFiled Contained in a DVD-R 1702Q BIR Form Declaratio Copies of DVD-R Sworn 2307 Form (Soft BIR D Sworn Declaration Stating Soft Copies Creditable Tax Withheld at Source Original are Compiete and Exact Copies of Certificate of Name of Form Quarter ending Quarter ending For Fiscal For Fiscai January 31, February 29. 2020 2020 Period Due Date May 15. Original April 15, 2020 2020 Extended Due Date June 14,2020 June 14,2020

3 Quarterly eFiling/filing eFPS and non-eFPS and ePayment/ Payment filers) 1601EQ 1601FQ Remittance Return Income Taxes Withheld Expanded Quarterly of Creditable For Quarter ending March 31,2020 April 30. 2020 June 14,2020

1602Q Remittance Return of Final Incomc Taxes Withheld Quarterly

1603Q Remittance Return Substitutes/Trusts/E tc. Withheld on Interest Quarterly of Final Taxes Paid on Deposits and Deposit

Paid to Employees of Final Income Fringe Benefits Remittance Return Taxes Withheld on Other Than Rank and File Quarterly

38 Submission of Quarterly Atachment to 1601EQ Alphabetical list of Payees(QAP)as and 1601FQ QAP Quarterly Payees Alphabetical list of For Quarter 31, 2020 ending March April 30, 2020 June 14,2020

39 the Tax Code Application for credit or under Section 204(C of refund of taxes erroneously or illegally received or penalties imposed without authority 1914 Application for Tax Credits/Refunds 2018 to April 2018 to May 31, For crroncous For erroneous 2018 payments made from March 17. 30,2018 payments made from May 1 or penalty of the tax payment after the 2 years June 30,2020 June 14,2020

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Type of Transaction/Document 40. All Other Filing Submission Form BIR NA Requirements Other Reportorial Omitted Name of Form NIA Period Within the y starting March 16. submissio emergenc Due Date period of Original Date of n falls 2020 from Thirty (30) days from the date of the lifting Extended Due Date of the quarantine

4 Monthly Filing and Paymentnon-cFPS 0619-E 0619-F Monthly Remittance Income Taxes Withheld Return of Income Expanded Monthly Remittance Return of Final Taxes Withheld For the month of April 2020 of March 2020 For the month April 10, May 10, 2020 2020 June 9.2020 June 9.2020

43 42 Monthly eFiling/filing Monthly eFilingfor eFPS users under Group Monthly cFilingfor eFPS users under Group Monthly cFiling for eFPS users under Group B) eFPS users under Group C) Monthly eFiling (for (eFPS and non-eFPS filers) D) and ePayment Payment E 0619-E 0619-F 0620 Monthly Remittance Monthly Remittance Form of Tax Deposit Account Return of Income Monthly Remittance Return of Final Income Taxes Amount Withdrawn from the Decedent's Withheld Withheld on the Taxes Withheld (Expanded) For the month For the month For the month of March 2020 of April 2020 of March 2020 April 13, April 14. April ll, April 12, April 10. May 10 2020 2020 2020 2020 2020 2020 June 12,2020 June 13,2020 June 11,2020 Junc 10,2020 June 9, 2020 Junc 9,2020

Monthly ePayment (for Monthly eFiling and ePayment (for eFPS filers Group E,D.C,B under Group A April 15. April 15, 2020 2020 June 14,2020 June 14,2020

Monthly cFilingfor Monthly eFilingfor eFPS users under Group eFPS users under Group E D Monthly eFilingfor eFPS users under Group C For the month of April 2020 May 13, May 12, May l, 2020 2020 2020 Junc 12,2020 Junc 10,2020 June 112020

Monthly cFiling for eFPS users under Group B May 14, 2020 June 13,2020

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Type of Transaction/Document Monthly ePayment (for ePayment (for eFPS filers under Group A Monthly eFiling and Group E,D,C,B Form BIR Name of Form Period Due Date May I5. May 15. Original 2020 2020 Extended Due Date June 14, 2020 Junc 14,2020

46 47 4 44 Quarterly Filling of I Quarter income Tax Quarterly eFiling/filing Return for Individuals cFPS and non-cFPS of Shares of Stock Not eFiling/Filing and Improperly Accumulated Earnings and ePayment/Payment filers) Filing and Payment of (For Onerous Transfer Traded Through the Local Stock Exchange) ePayment/Payment of Tax Annual Capital Gains Tax Return 1701Q 1707-A 1621 1704 Quarterly Income IndivduasEtates Decedent's Deposn Self-Emploved Exchange Quarterly of Tax Withheld on Withdrawn Account and Trusts Improperly Earnings Tax Remittance the Gains Tax Return (For Onerous Transfer of Shares Traded Through the Local Stock Accumulated Return Tax Return For of Stock Not Annual Capital Amount Return from For FY ending ending Mar 31, 2020 For FY ending For the quarter ForQtr 2020 For FY ending 2020 For CY ending Jan 31,2020 Mar 31,2019 Apr 30,2019 ending Mar 31. Dec 31.2019 May 15 2020 Apr 15. 2020 April 30, May 15. April 15, May 15, 2020 2020 2020 2020 June 14,2020 June 14, 2020 June 14,2020 June 14, 2020 June 14.2020 June 14,2020

48 eFPS and non-eFPS filcrs) ePayment/ Payment eFiling/ filing and 2552 Public Offering and or Secondary Involving Shares of Stock Listed and Exchange or Transactions Traded Through the Return for Local Stock Through Initial Percentage Tax days from Within 5 collection date banking Thirty 30 days from the date of the lifting of the quarantine

49 50 eFiling/filing and eFiling/ filing and cPayment/ Payment eFPS and non-eFPS ePayment/ Payment cFPS and non-eFPS filers) filers) 2200-AN 2200-P 2200-A 2553 Percentage Tax Special Laws for Alcohol Excise Tax Rcturn for Automobiles and Non-Essential Goods Return of Payable under Excise Tax Return Products Every removals from the place of Jaw Before of the excisable products productio D duc date under Special removal On designated from the place of production Before removal of the excisable products Thirty (30) days from the date of the lifting of the quarantine

2200-T

O APR 30 2020 6:30 PM 3

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

2200-S for Petroleum Products Excise Tax Return

for Tobacco Products Excise Tax Return

Excise Tax Return for Sweetened Beverages

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 extension of due dates shall be made applicable throughout the Philippines. If the

National Government resulting to limited operations and mobility, including, but not limited and general community guarantine. to,community quarantine, enhanced community quarantine, modified community quarantine, Further, the term quarantine" used herein shall mean any announcement by the

amended as follows SECTION 3.-AMENDMENT TO SECTION3.-Section 3of RR 10-2020 is hereby

defined extended due dates under Section 2 of these Regulations shall be allowed further extension of fifteen (15) calendar days." "SECTION 3. FURTHER EXTENSION. -- In case of another quarantine extension

statements and/or returns. SECTION 4.FILING OF TAX RETURNS AND PAYMENT OF TAXES BEFORE THE EXTENDED DEADLINE.-While the deadlines are extended,the Bureau acknowledges that some taxpayers wish to file and pay taxes early but have not yet finalized their financial

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 done not later than the extended deadline as provided under existing rules and regulations. Taxpayers who will file their tax returns within the original deadline or prior to the extended of corresponding penalties (surcharge, interest and compromise penalties) if the same shall be

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

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amended, or modified accordingly. 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,

not be affected thereby. 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

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

CARLOS G.DOMINGUEZ Secretary of Finance

Recommending Approval: APR 3 0 2020

1aueauhwean

Commissioner of Internal Revenue CAESAR R. DULAY

0344 9 5

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