RMC No. 39-2020 — Further extends the due dates for the submission and/or filing of certain documents and/or returns as well as payment of certain taxes under RR No. 7-2020

S BUREAU OF INTERNAL REVENUE Republic of the Philippines Department of Finance National Office Quezon City APR 08 2020 12:40 PM M

April 7, 2020

REVENUE MEMORANDUM CIRCULAR NO. 39-2020

SUBJECT Further Extension of the Due Dates for the Submission and/or Filing Taxes under Revenue Regulations No.7-2020 of Certain Documents and/or Returns as well as Payment of Certain

TO All Internal Revenue Officers and Others Concerned

Revenue Regulations (RR) No.7-2020 extended the statutory deadlines for the submission and/or filing of certain documents and/or returns as well as the payment of certain taxes pursuant to Section 4(z Republic Act (RA No.11469,or theBayanihan to Heal as One Act

Section 4 of RR No.7-2020 provides that the extension of the statutory deadlines set therein may be further extended by the Commissioner of Internal Revenue if the circumstances so warrant

Based thereon, and with the extension of the implementation of the Enhanced Community Quarantine (ECQ) to 30 April 2020, the "extended due dates"enumerated in Section 2 of RR No.7-2020 are further extended for period of fifteen (15) calendar days, except those where the extended due dates granted are reckoned from the lifting of the state of emergencyECQ),as follows

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Type of Transaction Document Reference Original Due Date Extended Due Date

to Notice of informal correspondences with Filing of Position Paper Conference,etc.,up to Other similar letters and 41 to 46of RR No. 7-2020 Section 2 (items emergency period starting on March Filing date falls due during the 16, 2020 from the date of the lifting of the period of emergency Thirty (30)days

due dates

Sections 203 and 222 pursuant to Section 223 1997,as amended Suspension of Running of Limitations under of the Tax Code of Section 2(item 49 of RR No.7-2020 expiration of Limitations Before the Statute of of emergency after the lifting of the order of state Sixty (60 days

Tax Return),which is originally due on April 25,2020, is further extended up to Moreover, the filing/submission of BIR Form 2551Q (Quarterly Percentage

May 25,2020

If the 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

This Circular shall be made applicable throughout the Philippines

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

CAESAR R.DULAY Commissioner of Internal Revenue "033825

APR 08 2020 12:40 PM C 2