RMC No. 18-2014 — Extends the deadline for the filing of Sworn Declaration of Loss by victims of Supertyphoon Yolanda

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BURDAU Or INTERNAL HRYENU RECOEDS MGT bIVSiON 4AR 1 8 204 501* P."M

BUREAU OF INTERNAL REVENUE WM

RFCEIVT

REVENUE MEMORANDUM CIRCULAR NO. /8 - 30 /4

March 18,2014 --

SUBJECT Extension of the Deadline for the Filing of Sworn

Declaration of Loss Suffered by Victims of Supertyphoon Yolanda

TO All Internal Revenue Officers and Others Concerned

Arising from Casualty. Theft, Robbery or Embezzlement - BIR Form No. 0806 about by Supertyphoon Yolanda, the filing of the Sworn Declaration of Loss In the light of overwhelming requests amidst the untold events brought

(Formerly, BIR Form No. 1746) is hereby extended until March 31,2014.

This extraordinary relief, however, is limited to iosses sustained by taxpayers engaged in business in areas affected by Typhoon Yolanda, whose books of accounts and relevant records were completely damaged/destroyed, where, as a result, data reconstruction could not be achieved within the time frame provided for under the law. Accordingly, taxpayers with business in Yolanda-hit areas but with accounting records maintained elsewhere, such as those with branches but with centralized records in areas not affected by Typhoon Yolanda, are not covered herein.

they are not inconsistent with this Circular, still apply. The provisions of Revenue Memorandum Order No. 031-09, in so far as

This C'ircular shall be given as wide a publicity as possible

KIM S.JACINTO-HENARES Commissioner'of Internal Revenue

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