BIR Further Extends the Deadline on the Submission and Filing of Documents, Returns, and Tax Payments
The Bureau of Internal Revenue (BIR) releases Revenue Memorandum Circular (RMC) No. 39-2020, under the provisions of Revenue Regulations (RR) No. 7-2020 and pursuant to Section 4(z) of the Republic Act (RA) No. 11469 or the “Bayanihan to Heal as One Act”, declaring changes in the statutory deadlines for filing and/or submission of certain documents, returns, and payment of certain taxes.
All the extended due dates specified in Section 2 of RR No. 7-2020 are further extended for period of fifteen (15) calendar days due to the prolonged implementation of the Enhanced Community Quarantine (ECQ) to April 30, 2020, EXCEPT deadlines which are granted extension from the date of lifting of the ECQ.
EXEMPTED EXTENDED DUE DATES:
| Type of Transaction/ Documents | Reference | Original Due Date | Extended Due Date |
| Filing of Position Paper to Notice of Informal Conference, etc., up to other similar letters and correspondences with due dates. | Section 2 (items 41 to 46) of RR No. 7-2020 | Filing date falls due during the ECQ starting on March 16, 2020 | Thirty (30) days from the date of the lifting of ECQ |
| Suspension of Running of Limitations under Sections 203 and 222 pursuant to Section 223 of the Tax Code of 1997, as amended | Section 2 (item 49) of RR No. 7-2020 | Before the expiration of the Statute of Limitations | Sixty (60) days after the lifting of ECQ |
*If the new extended deadlines fall on a holiday or a non-working day, submission and/or filing shall be made on the NEXT WORKING DAY.
