RMC No. 119-2024 — Providing Extension of the Deadlines for the Filing of Tax Returns and Payment of Corresponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers within the Jurisdiction of Revenue District Offices of the Bureau of Internal Revenue that were Affected by Typhoon "Kristine."

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building PILIPINAS BAGOnG

OCT 2 5 ?N?4

REVENUE MEMORANDUM CIRCULAR NO.119-2024

SUBJECT :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 Bureau of Internal Revenue that were Affected by Typhoon "Kristine"

TO : All Internal Revenue Officers And Others Concerned

Secretary of Malacanang suspending government work on October 23, 24 and 25, 2024 in Luzon due to the bad weather condition brought about by Typhoon "Kristine". provide relief to taxpayers taking into account the announcement of the Office of the Executive Pursuant to Revenue Regulations No. 13-2024, this Circular is being issued in order to

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

documents.

Authorized Agent Banks (AABs), to comply with the statutory tax deadlines: within the following affected Revenue District Offices (RDOs) including affected The extension is intended to provide ample time for taxpayers and BIR Personnel

Geographical Location Revenue District Office

Region I RDO No. 1 -- Laoag, Hocos Norte Ilocos Norte RDO No. 2 -- Vigan City, Ilocos Sur Ilocos Sur RDO No. 3 -- San Fernando, La Union La Union RDO No. 4 -- Calasiao, Central Pangasinan Pangasinan RDO No. 5 -- Alaminos City, West Pangasinan

RDO No. 6 -- Urdaneta City, East Pangasinan Cordillera RDO No. 7 - Bangued, Abra Administrative Region RDO No. 8, Baguio City RDO No. 9 - La Trinidad, Benguet Abra RDO No. 10 - Bontoc, Mt. Province

Ifugao Apayao Benguet RDO No. 12 - Lagawe, Ifugao RDO No. 11 - Tabuk City, Kalinga RECORDS MANAGEMENT DIVISION ..1. .. TERINAL REVENUE BEA

Kalinga OCT 25 2024

s s

BY: M DMin unit - I TiMe: L:1S9L

Mt. Province Region II Batanes RDO No. 13 - Tuguegarao, Cagayan RDO No. 14 - Bayombong, Nueva Vizcaya Cagayan RDO No. 15 - Naguilian, Isabela

Nueva Vizcaya Isabela RDO No. 16 - Cabarroguis, Quirinc

Quirino Region III RDO No. 17A - Tarlac City, Tarlac Aurora RDO No. 17B - Paniqui, Tarlac Bataan RDO No. 18 - Olongapo City, Zambales

Nueva Ecija Bulacan Pampanga RDO No. 19 - Subic Bay Freeport Zone RDO No. 20 - Balanga City, Bataan RDO No. 21A - Angeles City, North Pampanga Tarlac Zambales (CFEZ) RDO No. 21B - City of San Fernando, South Pampanga RDO No. 21C - Clark Freeport and Special Economic Zone RDO No. 22 - Baler, Aurora

RDO No. 23 A - Talavera, North Nueva Ecija RDO No. 23B - Cabanatuan City, South Nueva Ecija RDO No. 25A - West Bulacan RDO No. 25B - East Bulacan Region IV-A RDO No. 46 - Cainta-Taytay Cavite RDO No. 54A - Trece Martires City, East Cavite Laguna RDO No. 54B - Kawit, West Cavite Batangas RDO No. 55 - San Pablo City, East Laguna Rizal RDO No. 56 - Calamba City, Central Laguna Quezon RDO No. 58 - Batangas City, West Batangas RDO No. 57- Binan City, West Laguna

RDO No. 59 - Lipa City, East Batangas RDO No. 60 - Lucena City, North Quezon RDO No. 61 - Gumaca, South Quezon Region IV-B RDO No. 35 - Odiongan, Romblon Mindoro Occidental RDO No. 36 - Puerto Princesa, Palawan Mindoro Oriental RDO No. 37 - San Jose, Occidental Mindoro Marinduque RDO No. 62 - Boac, Marinduque Romblon RDO No. 63 - Calapan City, Oriental Mindoro Palawan Region V RDO No. 64 - Talisay City, Camarines Norte Albay RDO No. 65 - Naga City, Camarines Sur Camarines Norte RDO No. 66 - Iriga City, Camarines Sur

Sorsogon Masbate Camarines Sur Catanduanes RDO No. 69 - Virac, Catanduanes RDO No. 70 - Masbate City, Masbate RDO No. 67 - Legazpi City, Albay RDO No. 68 - Sorsogon City, Sorsogon d EPO BUREAU OF INTERNAL REVENUE RECORDS MANAGEMENT DIVISION OCT -2 5-2024 S

BY a ADMIN UNIT - 1 ITME: 4:1Sm

National Capital Region RDO No. 24 - Valenzuela City

RDO No. 26 - Malabon City/Navotas City RDO No. 27 - Caloocan City RDO No. 28 -- Novaliches RDO No. 29 - Tondo-San Nicolas RDO No. 30 - Binondo RDO No. 31 - Sta Cruz RDO No. 32 - Quiapo-Sampaloc-San Miguel-Sta. Mesa RDO No. 33 -- Ermita-Intramuros-Malate

RDO No. 39 - South Quezon City RDO No. 34 -- Paco-Pandacan-Sta. Ana-San Andres RDO No. 38 - North Quezon City

RDO No. 40 - Cubao RDO No. 41 - Mandaluyong City

RDO No. 43 - Pasig City RDO No. 42 - San Juan City

RDO No. 44 - Taguig City-Pateros

Rodriguez - Teresa) RDO No. 45 - SMART (San Mateo - Marikina - Antipolo -

RDO No. 48 - West Makati City RDO No. 47- East Makati City

RDO No. 49 - North Makati City RDO No. 50 - South Makati City RDO No. 51 - Pasay City RDO No. 52 - Paranaque City RDO No. 53A - Las Pinas City RDO No. 53B - Muntinlupa City RDO No. 116 - Regular LT Audit Division I RDO No. 125 - Regular LT Audit Division II RDO No. 126 - Regular LT Audit Division HII RDO No. 121 - Excise LT Audit Division I RDO No. 124 - Excise LT Audit Division II

following documents and/or returns, as well as the payment of the corresponding taxes, as specified below: This Circular shall extend the statutory deadlines for submission and/or filing of the

BIR Forms/Returns Due Date Extended Due Date

BIR Form 2550Q (Quarterly Value- eFiling/Filing & ePayment/Payment of eFPS Filers -- For the Quarter Ending September 30, 2024 Added Tax Return)-eFPS and Non- October 25, 2024 AB BUREAU OF INTERNALREVENUE 9 RECorDs MANAgENheNt HiviSION October 31, 2024 E OCT 2 5 20|24

BY: Y Dmin unit - 1 TiME:. J5w

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

the Quarter Ending September 30, 2024 Submission of Quarterly Summary List of Sales/Purchases/Importations by a VAT taxpayer-Non-eFPS Filers - For October 25, 2024 October 31, 2024

and Sweetened Beverage Products Alcohol Products, Tobacco Products For the Quarter Ending September 30. 2024 Manufacturer's or Importer's Volume of Sales of each particular Brand of Submission of Sworn Statement of October 25, 2024 October 31, 2024

holiday or non-working day, the submission and/or filing contemplated herein shall be made on the next working day. affected by Typhoon "Kristine" as identified above. If the extended due dates fall on a The extension of the due date shall be made applicable throughout the areas (RDOs)

All internal revenue officers and employees are hereby enjoined to follow, observe and give this Revenue Memorandum Circular as wide publicity as possible.

This Circular shall take effect immediately.

RUvE D LUMAAUI, JR Missioner of Internal Revenue

RECORDS MANAGEMENt DIVISION UREAU OF INTERNAL REVENUT

4

OCT 25 2024

x..

BY: AdMin unit - 1 Time: 4.