Trisha Alexis Maingat

BIR Tax Amnesty on Delinquencies

02 Jul: BIR Releases Amendments on Period and Manner of Availment of Tax Amnesty on Delinquencies

The Bureau of Internal Revenue (BIR) released Revenue Regulations (RR) No. 15-2020 to amend certain provisions of the RR No. 4-2019 relative to Tax Amnesty on Delinquencies (TAD). Under the released amendments, BIR further extends the deadline on the availment of tax amnesty on delinquencies and suspends the due dates for filing and application within the period of the community quarantine.

BIR Receipts Invoices

22 Jun: BIR Releases Amendment Relative to Temporary Measures on the Issuance of Receipts and Invoices

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 59-2020, pursuant to the Republic Act (RA) No. 11469, otherwise known as “Bayanihan to Heal As One Act”, amending the provisions of the RMC No. 47-2020 relative to the released guidelines of temporary measures adopted by taxpayers as a relief in compliance with the agency’s receipting and invoicing requirements.

BIR 2019 Filed ITRs

04 Jun: BIR Provides Additional Options on the Acceptance and Processing of Filed 2019 ITRs

The Bureau of Internal Revenue (BIR) releases Revenue Memorandum Circular (RMC) No. 49-2020 indicating additional options for taxpayers in processing the submission of filed 2019 Income Tax Returns (ITRs), including necessary attachments. Accordingly, requirements shall be accepted upon submission to Revenue Collection Officers (RCOs) or the electronic Audited Financial Statements (eAFS) facility.

BIR Filing Tax Payments

03 Jun: BIR Eases Filing of Returns and Allows Tax Payments in Banks Outside RDO

The Bureau of Internal Revenue (BIR) releases Revenue Memorandum Circular (RMC) No. 48-2020 indicating ease of filing of returns, payment of due taxes as stipulated under RMC 43-2020, including payment of Amnesty Tax. BIR eases filing of returns and tax payments until June 14, 2020 considering the accessibility of payment facilities to taxpayers during the extended ECQ and implementation of MECQ.

BIR Tax Deadlines

04 May: BIR Issues Amendment to Extend Deadlines for Filing and Submission of Documents and Tax Payments

The Bureau of Internal Revenue (BIR) releases Revenue Regulations (RR) No. 11-2020, pursuant to section 4(z) of the Republic Act No. 11469, otherwise known as “Bayanihan to Heal as One Act”, amending Section 2 of the RR No. 7-2020 further extending the deadlines for submission, filing, and payment of significant documents and/or taxes due to the prolonged implementation of the Enhanced Community Quarantine (ECQ) until May 15, 2020.