BIR extends other tax deadlines

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THE BUREAU of Internal Revenue (BIR) has also extended deadlines of other tax returns for 30 days due to the Luzon-wide lockdown.

BIR Commissioner Caesar R. Dulay issued Revenue Memorandum Circular (RMC) No. 29-2020 amending the RMC-26 issued earlier which followed the original deadlines but allowed taxpayers to file “tentative returns” and submit final returns instead after 30 days.

According to the new circular signed March 19, moved to April 20 were the deadlines for the filing and payment of monthly value-added tax declaration as well as the monthly remittance of percentage tax on winnings and prizes withheld by race track operators for the month of February.

Electronic filing deadlines of BIR Forms 1601C, 0619E and 0619F were also moved to April 21 for filers under Group E, April 22 for those under Group D, April 23 for Group C, April 24 for Group B and April 27 for Group A.

The Deadline for the electronic filing and payment of quarterly VAT declaration was also extended until April 27, while the digital payment of Form 2550M for Groups E, D, C and B can be settled on April 30.


Other returns that can be filed, submitted or paid until April 30 are quarterly income tax return for corporation, partnerships and other non-individual taxpayers; annual information return of income taxes withheld on compensation and final withholding taxes; certification of compensation payment under form 2316; and the annual information of return of creditable income taxes withheld.

Documentary stamp tax filing and payment for Form 2000 and Form 2000 one-time transactions for the month of March can be done until May 5.

Meanwhile, returns for the month of March can be filed until May 11, such as Form 1600 with the monthly alpha-list of payees and Form 1606; withholding tax remittance return for national state agencies; excise tax return for mineral products and the 1601C form for non-eFPS filers.

For filing and payment or remittance of Form 1601C, eFPS filers under Group E will have a deadline of May 11, those under Group D on May 12, Group C on May 13, and Group B on May 14.

The bureau earlier extended the deadline for annual income tax return filing and payment to May 15 from April 15 to give relief to taxpayers amid the lockdown imposed on Luzon, even as this would result in delayed collections of around P145 billion.

It also moved the deadline for filing applications for value-added tax refunds for those falling due on March 31 to April 30.

The government targets to collect P3.49 trillion this year to fund its P4.1-trillion spending plan, with the remaining funds to be sourced from its borrowing activities. The BIR is tasked to collect P2.576 trillion.

President Rodrigo R. Duterte placed the Luzon enhanced community quarantine until April 13 to slow the spread of coronavirus disease 2019 that infected 230 and killed 18 people in the country as of Friday. — B.M. Laforga