RMC No. 128-2024 — 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 Bureau of Internal Revenue that were affected by Typhoons "Kristine", "Leon", "Marcel", "Nika", "Ofel" and "Pepito"

REPUBLIC OF THE PHILIPPINES

Bringing In Revenue for Nation-building RERS Y C BURIGNTREEINERNAL REVENUE BuEeO NC NOV PERARTMEI O eF Finance Ti Building PILIPINAS BAGOng

A U iC November 18. 2024

REVENUE MEMORANDUM CIRCULAR NO 128 -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 "Marcel", "Nika", "Ofel" and "Pepito" Jurisdiction of Revenue District Offices of the Bureau of Internal Revenue that were Affected by Typhoons "Kristine","Leon"

TO All Internal Revenue Officers and Others Concerned

In accordance with Revenue Regulations No. 13-2024, this Circular is being issued in order to provide relief to taxpayers taking into account the announcements of the Office of the Governor of the province of Quirino and the Mayors of the municipalities under the provinces of Cagayan and Isabela suspending government work on November 8. 11. 13. 14 and 15. 2024

""Nika" and "Ofel", as well as suspension of government work on November 1 8. 2024 in areas due to inclement weather condition brought about by typhoons "Kristine". "Leon", "Marce". affected due to typhoon "Pepito".

Tuguegarao City including affected Authorized Agent Banks (AABs). to comply with the of tax returns and the payment of taxes due thereon, including submission of required documents and to provide ample time for taxpayers and BIR Personnel under Revenue District Offices (RDO) (RDO Nos. 13 -- Tuguegarao City, Cagayan. 14 -- Bayombong. Nueva Vizcaya. statutory tax deadlines. 15 -- Naguilian. Isabela, and 16 -- Cabarroguis, Quirino) of Revenue Region (RR) No. 3 The Bureau of Internal Revenue (BIR) is hereby extending the deadline for the filing

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

Report for All Taxpayers using CRM/POS Number. - Month of October 2024. e-SUBMISSIONof Monthlye-Sales and/or Other Similar Business Machines whose last digit of 9-digit TIN is Even BIR Forms/Returns November .. 2024 Due Date Extended Due Date November.29. 2024 D

NOV 25 2024

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SUBMISSION of All Transcript Sheets of Official Register Books (ORBs) used by Dealers/Manufacturers/Toll Manufacturers/Assemblers/Importers Alcohol Products, Tobacco Products, Petroleum Products. Non-Essential Goods. Sweetened Beverage Products, Mineral Products & Automobiles. - Month of October 2024. of November 8, 2024 November 29,2024

FILING & PAYMENT/REMITTANCE of BIR Form 2200-M Excise Tax Return for

Minerals. - Month of October 2024 Payment Made to Sellers of Metallic the Amount of Excise Taxes Collected from November 10. 2024 November 29. 2024

FILING & PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of

Expanded)and/or0619-F Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld- Remittance Form of Final Income Taxes Withheld) - Non-eFPS Filers. - Month of October 2024 (Monthly November 10, 2024 November 29. 2024

e-FILING/FILING PAYMENT of BIR Form 2200-C (Excise Monthly Summary of Cosmetic Procedures Tax Return for Cosmetic Procedures) with 0 e-PAYMENT/ November 10, 2024 November 29, 2024

Performed. - Month of October 2024

e-FILING/FILING PAYMENT of BIR Form (Monthly Remittance Return of Value- Percentage Taxes Withheld) and Monthly Added Tax) and/or 1600-PT(Other eFPS Filers. - Month of October 2024 Alphalist of Payees (MAP) - eFPS & Non- & e-PAYMENT/ 1600-VT November 10. 2024 November 29. 2024

e-FILING/FILING & e-PAYMENT/ PAYMENT ofBIRForm (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and 1606 November 10. 2024 November 29. 2024

Exempt). - Month of October 2024

e-FILING/FILING & e-PAYMENT/ PAYMENT of BIR Form 0620 (Monthly Remittance Form of Tax Withheld on the Deposit Account) - eFPS & Non-eFPS Filers. - Month of October 2024 Amount Withdrawn from the Decedent`s November. I10.. 2024 November 20. 2024 Y

Nv t 25-2024

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e-FILING Income Taxes Withheld on Compensation) Added Tax) and/or 1600-PT (Other Percentage Taxes Withheld) and BIR Form REMITTANCE of BIR Form 1600-VT (Monthly Remittance Return of Value- 1601-C (Monthly Remittance Return of - National Government Agencies (NGAs). - Month of October 2024 & e-PAYMENT/ November 10. 2024 November 29. 2024

e-SUBMISSION of Monthly e-Sales and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Report for All Taxpayers using CRM/POS Number. - Month of October 2024 November 10. 2024 November 29. 2024

SUBMISSION of List of Buyers of Sugar buyer appearing in the List by a Sugar Cooperative. - Month of October 2024 Advance Payment of VAT made by each Together with a Copy of Certificate of November 10, 2024 November 29. 2024

SUBMISSION of Information Return on or Operator of a Sugar Refinery or Mill. - Releases of Refined Sugar by the Proprietor Month of October 2024 November 10, 2024 November 29. 2024

Agency. - Month of October 2024 SUBMISSION of Monthly Report of DST Collected and Remitted by the Government November 10. 2024 November 29. 2024

e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable

Income Taxes Withheld) - eFPS Filers Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final November 11. 2024 November 29. 2024

under Group E. - Month of October 2024

e-FILING of BIR Forms 1601-C (Monthly Income Taxes Withheld) -- eFPS Filers Remittance Return of Income Taxes (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Withheld on Compensation) and/or 0619-E November 12, 2024 November 29, 2024 under Group D. - Month of October 2024 Hf

NOV 25 2024

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e-FILING of BIR Forms 1601-C (Monthly (Monthly Remittance Form of Creditable Remittance Return of Income Taxes Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group C. - Month of October 2024 Withheld on Compensation) and/or 0619-E November 13,2024 November 29, 2024

e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or November 14, 2024 November 29.2024 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group B. - Month of October 2024

Books of Accounts/Invoices and Other REGISTRATION (Manual or Online thru ORUS) of Permanently Bound Loose-Leaf Accounting Records. - Fiscal Year ending October 31, 2024. November 15. 2024 November 29. 2024

Other Attachments. - Fiscal Year ending FILING & PAYMENT of BIR Form 1702 Statements (AFS). 1709 (if applicable), and July 31. 2024 RT/EX/MX with Audited Financial November 15. 2024 November 29. 2024

FILING & PAYMENT of BIR Form 1707l ending July 31, 2024 Traded Through the Local Stock Exchange) -- by Corporate Taxpayers. - Fiscal Year 1 A (Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock Not November 15,2024 November 29. 2024

e-FILING/FILING & e-PAYMENTI

Non-eFPS Filers. - For the Quarter ending PAYMENT of BIR Form 1701Q (Quarterly & Trusts) and Summary Alphalist of Income Tax Return For Individuals, Estates September 30. 2024 Withholding Taxes (SAWT) - eFPS & November 15, 2024 November 29. 2024

e-FILING & e-PAYMENT of BIR Form Income Taxes Withheld on Compensation) of Creditable Income Taxes Withheld- 1601-C (Monthly Remittance Return of and/or 0619-E (Monthly Remittance Form Expanded) and/or 0619-F(Monthly November 15. 2024 ... :* nr November 29. 2024 Ite

Month of October 2024 Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group A. NOV 2$ 2024

BY: N a:25 A L

e-FILING & e-PAYMENT of BIR Form 1702 - RT/EX/MX. - Fiscal Year ending July 31.2024 November 15, 2024 November 29. 2024

C & B. - Month of October 2024 (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Remittance Form of Final Income Taxes e-PAYMENT of BIR Forms 1601-C Withheld) -- eFPS Filers under Group E, D. Creditable Expanded) and/or Income 0619-F Taxes. (Monthly Withheld- November 15,2024 November 29. 2024

SUBMISSIONof MonthlyS Report/Schedule Titled/Untitled Real Properties by City or Municipal Assessors. RDs & LRAs. Month of October 2024 of Transferred Summary November 15. 2024 November 29. 2024

SUBMISSION of Summary List of Blank OCTs/TCTs/CCTs issued to all RDs. Month of October 2024 November 15, 2024 November 29, 2024

Aurora, 64 -- Talisay City, Camarines Norte and 69 -- Virac, Catanduanes, there shall also be Likewise. for areas affected by typhoon "Pepito", particularly RDO Nos. 22 -- Baler.

documents and/or returns, as well as the payment of the corresponding taxes. as specified below: an extension for the statutory deadlines for the submission and/or filing of the following

2024 SUBMISSION of Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers. - November 1-15, BIR Forms/Returns November 16. 2024 Due Date Extended Due Date December 6. 2024

PAYMENT of BIR Form l6O0 WP Filers. - Month of October 2024 e-FILING/FILING&e-PAYMENT/ (Remittance Return of Percentage Tax on Track Operators) - eFPS & Non-eFPS Winnings and Prizes Withheld by Race November 20. 2024 December 6. 2024

e-FILING/FILING & e-PAYMENT/

eFPS Filers. PAYMENT of BIR Form 2550Q (Quarterly Value-Added Tax Return) - eFPS & Non October 31, 2024 - Fiscal Quarter ending November 25, 2024 December 6. 2024 RvEuE

NOV 2 5 2024 :

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e-FILING/FILING PAYMENT of BIR Form 2551Q(Quarterly Percentage Tax Return) - eFPS & Non- eFPS Filers. - Fiscal October 31. 2024 & l Quarter ending e-PAYMENT/ November 25. 2024 December 6. 2024

SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers - Non-eFPS Filers. - Fiscal Quarter ending October 31, 2024 November 25, 2024 December 6, 2024

SUBMISSION of Sworn Statement of Manufacturer's or Importer's Volume of

Beverage Products. - Fiscal Quarter ending October 31. 2024 Sales of each particular Brand of Alcohol Products. Tobacco Products and Sweetened November 25. 2024 December 6, 2024

The extension of the due date shall be made applicable throughout the RDOs affected

the extended due dates fall on a holiday or non-working day, the submission and/or filing contemplated herein shall be made on the next working day. by typhoon "Kristine", "Leon", "Marce", "Nika". "Ofel"" and "Pepito" as identified above. If

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.

ROMEO D. LUMAGUI, JR. Commissioner of Internal Revenue

NOV 25 2024

J BY 9: 2S am Deputy Commissioner c: 5 8 5 Officer-in-Charge Date of signing:-- (per RSO/DPO No.R02 M24 Legal Groub- MARIS AO. CABRERoS umy

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 : 8929-7676 Website: www.bir.gov.ph