Skip to main content Scroll Top
BIR EXTENDS DEADLINE FOR FILING OF CORTT FORMS IN THE PHILIPPINES
BIR Extends Deadline for Filing of CORTT Forms
0
By Trisha Alexis Maingat News 03/25/2020
BIR Deadline CORTT Forms

BIR Issues RMC No. 32-2020 Which Extends the Deadline for Filing of CORTT Forms

The Bureau of Internal Revenue (BIR) issued RMC No. 32-2020 declaring an extension to the deadline for filing of Certificate of Residence for Tax Treaty Relief (CORTT) Forms from April 13 to April 30, 2020 without penalties.

Based on the provisions of Revenue Memorandum Order (RMO) No. 8-2017, filing of CORTT forms for final withholding taxes paid should be made thirty (30) days after. However, due to Enhanced Community Quarantine (ECQ) and social distancing measures in Luzon, BIR extends the deadline for filing of CORTT Forms for payment of the withholding taxes on dividends, interests, royalties made on March 10, 2020 to provide relief for parties concerned. 

Author

  • Trisha Maingat

    Atty. Trisha Alexis R. Maingat is a Philippine lawyer providing strategic legal services in tax and civil litigation, corporate governance, regulatory compliance, contract drafting and review, transaction support, family law, estate settlement, data privacy, intellectual property, and labor and employment disputes. She has worked within highly regulated industries, including energy, utilities, telecommunications, and multinational corporate services. A consistent Dean’s Lister, she earned her Juris Doctor from Arellano University School of Law, graduating with the Order of the Flaming Arrows Award, and served as Chairperson of the Arellano Bar Operations Commission and President of the Arellano Law Academic Society.

    View all posts

Related Posts

Extended BIR Tax Filing
BIR Issues RMC NO. 31-2020 Extending the Perios for Filing/Submission of Documents and Correspondences under Tax Code

The Bureau of Internal Revenue issues RMC No. 31-2020 which extends the period for filing/ submission of documents/ correspondences under Tax Code. The extension is applicable to taxpayers whose response to their NIC, PAN, FAN, FLD, FDDA, and other similar notices fall due on dates within the period of ECQ.

0
BIR Tax Filing Deadlines Philippines
BIR Issues RMC No. 29-2020 relative to Extended Tax Filing Deadlines in the Philippines

Bureau of Internal Revenue has issued Revenue Memorandum Circular No. 29-2020, an amendment to RMC No. 26-2020, relative to the extended tax filing deadlines in the Philippines.

0
20 Mar 2020
Documentary Stamp Tax
BIR Clarifies Exemption from Documentary Stamp Tax for Loan Relief

The Bureau of Internal Revenue (BIR) releases Revenue Memorandum Circular (RMC) No. 36-2020, pursuant to Revenue Regulations (RR) No. 8-2020 and RMC No. 35-2020, clarifying the exemption from Documentary Stamp Tax (DST) as a relief for payers of qualified loans.

0
07 Apr 2020
Tax Amnesty on Delinquencies
BIR Further Extends the Deadline on Availment of Tax Amnesty on Delinquencies

The Bureau of Internal Revenue (BIR) released Revenue Memorandum Circular (RMC) No. 61-2020 to further amend the provisions of Revenue Regulations (RR) No. 4-2019, as previously amended by RR NO. 5-2020 and RR No. 11-2020. The circular declares the supplemental extension on the availment duration of tax amnesty on delinquencies.

0
30 Jun 2020
BIR Feedback System.opt
BIR amends feedback system for taxpayers

BIR aims to “provide world-class frontline services to the taxpayers” by requiring all Revenue District Offices (RDOs) to introduce a feedback system which can measure customer satisfaction based on the services rendered by RDO personnel.

0
15 Apr 2019
Tax Returns Payments
BIR Addresses Concerns on Filing of Tax Returns and Early Tax Payments Before the Extended Deadline

The Bureau of Internal Revenue (BIR) releases Revenue Memorandum Circular (RMC) No. 37-2020, relative to Revenue Regulations (RR) No. 7-2020 and pursuant to Republic Act (RA) No. 11469, otherwise known as the “Bayanihan to Heal as One Act”, addressing the concerns of taxpayers on possible imposition of additional penalties or non-recoveries of taxes paid if they file and pay taxes prior to the implemented extension of tax deadlines

0
08 Apr 2020
Tax Amnesty Availment Deadline
BIR Extends Tax Amnesty Availment Deadline

The Bureau of Internal Revenue (BIR) issued the Revenue Memorandum Circular (RMC) No. 33-2020 declaring the extended deadline of availment of the Tax Amnesty on Delinquencies from April 23 to May 23, 2020.

0
25 Mar 2020
BIR Tax Filing Deadline Philippines
BIR Memorandum on Tax Filing Deadline in the Philippines

The Bureau of Internal Revenue releases Revenue Memorandum Circular No. 28-2020 which extends the deadline for the filing and payment of 2019 Annual Income Tax Returns (AITRs).

0
19 Mar 2020
Income Tax Returns 2019
BIR Releases Guidelines on the Filing and Payment of Income Tax Returns for 2019

The Bureau of Internal Revenue (BIR) releases Revenue Memorandum Circular (RMC) No. 42-2020 declaring guidelines on the filing and payment of Income Tax Returns (ITRs) for the taxable year 2019.

0
21 Apr 2020
Tax filing Deadline Philippines
BIR Issues RMC NO. 30-2020 Relative to Extended Tax Filing Deadlines in the Philippines

The Bureau of Internal Revenue (BIR) releases Revenue Memorandum Circular (RMC) No. 30-2020, an amendment to RMC No. 29-2020 and clarifications on RMC No. 28-2020, to address confusion and inadvertent errors presented in the former circulars released relative to the extended deadlines for tax filings, payments, and other returns.

0
24 Mar 2020
Vat Refund Claims.opt
BIR expedites processing and granting of VAT refund claims

The Bureau of Internal Revenue (BIR) released Revenue Memorandum Circular No. 47-2019 which prescribes the revised documentary requirements for the processing and granting of VAT refund claims.

0
29 Apr 2019

Leave a comment