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BIR further extends deadline to file ITR to 14 June 2020

Due to the extended quarantine, the BIR further extended the deadline to file your ITR for CY ending 31 December 2019 to 14 June 2020.

Client Alert - Updated on 12 June 2020

The Bureau of Internal Revenue ("BIR") has further extended the deadline to file and pay your taxes, and issued guidelines for filing and paying taxes in light of the COVID-19 pandemic. 

I. Further extension of deadline to file ITR and other tax documents / payments

Due to the extension of the quarantine period to 15 May 2020, the BIR issued Revenue Regulation No. 11- 2020 ("RR 11-2020") further extending the deadline to file your Annual Income Tax Return ("ITR") for CY ending 31 December 2019 to 14 June 2020. 

The BIR also extended the deadlines to file other tax documents and pay taxes. For a complete list of extended deadlines you can refer to RR 11-2020 here.

The BIR subsequently issued Revenue Regulation No. 12-2020 declaring there will be no further extension of the deadline to file returns and pay taxes as indicated in RR 11-2020. Hence, the deadlines indicated in RR 11-2020 are final.

II. BIR guidelines for filing and paying taxes

The BIR has issued guidelines for filing and paying income tax returns for taxable year 2019 in Revenue Memorandum Circular ("RMC") No. 42-2020. Taxpayers who will be: (a) filing manually; (b) using Offline eBIRForms Package; (c) or are enrolled under the Electronic Filing and Payment System (eFPS) should pay according to the guidelines in RMC 42-2020, accessible here.

The BIR also issued RMC No. 43-2020 allowing taxpayers to:

  1. Pay internal revenue taxes at the nearest Authorized Agent Bank ("AABs"), notwithstanding Revenue District Office ("RDO") jurisdiction;
  2. File and pay the corresponding tax due to the concerned Revenue Collection Officers of the nearest RDO, even in areas where there are AABs.

The payment of internal revenue taxes in cash should not exceed Php 20,000.00, while those for check payment will have no limitation if the same is made with the RCO in the district office during the quarantine period. In addition, all checks should be made payable to the BIR and the name of the receiving AAB branch may no longer be indicated in the check for tax payment. You can read RMC 43-2020 here.

III. How this affects you

Be sure to check if your business is required to file any tax return and/or document which has been affected by the above-mentioned extension of deadlines.

If yes, your business can take advantage of the additional time to prepare the requirements and pay according to the BIR guidelines.

If you need urgent assistance with filing your taxes, just send us a message on our Facebook page and we'll connect you with a tax lawyer to assist asap. 

Need to talk to a lawyer?

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The Legal Tree team
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