RMC No. 29-2020 — Amends Revenue Memorandum Circular (RMC) No. 26-2020 relative to the extension of deadlines for the filing of various Returns and payment of taxes due thereon

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City MAR 19 2020 S: 200

March 19, 2020

REVENUE MEMORANDUM CIRCULAR NO. 24- 20 2U

SUBJECT : Taxes Due Thereon. Amending Revenue Memorandum Circular No. 26-2020, Relative to the Extension of Deadlines for the Filing of Various Returns and Payment of

TO All Internal Revenue Officers and Others Concerned

deadline for the filing and payment of the following tax returns: This Circular is hereby issued to amend RMC No. 26-2020 by extending the

BIR Forms/Returns Original Due Date Extended Due Date

Filing & Payment of 2550M -Monthly eFPS Filers (for the month of February 2020) Value- Added Tax Declaration for Non March 20, 2020 : April 20, 2020

Percentage Tax on Winnings and Prizes the month of February 2020) eFiling/Filing & ePay/Remittance of Withheld by Race Track Operators (for 1600WP -- Monthly Remittance of March 20, 2020 : April 20, 2020

eFiling of 1601C, 0619E & 0619F - eFPSMarch 21, 2020 February 2020) filers under Group E (for the month of April 21, 2020

i eFiling of 1601C,0619E& 0619F eFPS February 2020) filers under Group D (for the month of March 22, 2020 April 22, 2020

eFiling of 1601C, 0619E & 0619F eFPS filers under Group C (for the month of) February 2020) March 23, 2020 April 23, 2020

February 2020) filers under Group B (for the month of eFiling of 1601C,0619E & 0619F - eFPS March 24, 2020 April 24, 2020

eFiling of 1601C,0619E & 0619F - eFPS filers under Group A (for the month of) February 2020) March 25, 2020 April 27, 2020

2550Q - Quarterly Value- Added Tax Months), eFPS and Non-eFPS (for FQ ending February 29, 2020) Declaration (Cumulative for Three (3) eFiling/Filing & ePayment/Payment of March 25, 2020 April 27, 2020

(for the month of February 2020) ePayment of 2550M for Group E, D, C, B March 30, 2020 April 30, 2020

Individual Taxpayers (for FQ ending Corporation, Partnerships and Other Non- January 31, 2020) eFiling/Filing & ePayment/Payment of 1702Q -- Quarterly Income Tax Return for March 31, 2020 April 30, 2020

Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) Filing/Submission of Annual Information March 31, 2020 April 30, 2020

Payment (BIR Form No. 2316) Submission of Certificate of Compensation | March 31, 2020 April 30, 2020

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Filing/Submission of Annual Information Return of Creditable Income Taxes E), together with its alphalist Withheld (Expanded) BIR Form No.1604- March 31, 2020 April 30, 2020

eFiling/Filing & ePayment/Payment of 2000 (DST) & 2000-OT (One Time Transaction) (for the month of March 2020) April 5, 2020 May 5, 2020

1606 (for the month March 2020) eFiling/Filing & ePayment/Payment of 1600 with Monthly Alphalist of Payees and April 10, 2020 May 11, 2020

eFiling/Filing & ePayment/Payment of Government Agencies (NGAs) (for the month of March 2020) 1600 and 1601C -- Withholding Tax Remittance Return for National : April 10, 2020 May 11, 2020

(for the month of March 2020) Filing and Payment/Remittance of 2200-M April 10, 2020 Excise Tax Return for Mineral Products May 11, 2020

Filing & Payment/Remittance of 1601C -- Non-eFPS Filers (for the month of March 2020) April 10, 2020 May 11, 2020

eFPS Filers Under Group E (for the month) of March 2020) Filing & Payment/Remittance of 1601C -- April 11, 2020 May 11, 2020

Filing & Payment/Remittance of 1601C -- of March 2020) eFPS Filers Under Group D (for the month April 12, 2020 May 12, 2020

Filing & Payment/Remittance of 1601C - eFPS Filers Under Group C (for the month of March 2020) April 13, 2020 May 13, 2020

MAR N 19 202{

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Filing & Payment/Remittance of 1601C eFPS Filers Under Group B (for the month of March 2020) : April 14, 2020 May 14, 2020

date for its payment falls due within the Enhanced Quarantine Period, the period to file the return and pay the corresponding tax due thereon is hereby extended for thirty (30) calendar days from its due date. For all ONETT transactions (BIR Form Nos. 1706, 1707, 1800, 1801 and 1606), if the

Circular as wide a publicity as possible. All internal revenue officers, and all concerned are hereby enjoined to give this

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J- 1 Commissioner of Internal Revenue CAESAR R. DULAY 033662

MAR 19 2020 T N 20 p