REVENUE MEMORANDUM CIRCULAR NO. 119-2024 issued on October 25, 2024, extends the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers within the jurisdiction of Revenue District Offices of the BIR that were affected by Typhoon “Kristine”.
The extension is intended to provide ample time for taxpayers and BIR Personnel within the affected Revenue District Offices (RDOs), including affected Authorized Agent Banks, to comply with the statutory tax deadlines.
The Circular shall extend the statutory deadlines for submission and/or filing of the following documents and/or returns, as well as the payment of the corresponding taxes, as specified below:
| BIR Forms/Returns | Due Date | Extended Due Date |
|---|---|---|
| eFiling/Filing & ePayment/Payment of BIR Form 2550Q (Quarterly Value-Added Tax Return)-eFPS and Non-eFPS Filers — For the Quarter Ending September 30, 2024 | October 25, 2024 | October 31, 2024 |
| eFiling/Filing & ePayment/Payment of BIR Form 2551Q (Quarterly Percentage Tax Return)-eFPS and Non-eFPS Filers — For the Quarter Ending September 30, 2024 | October 25, 2024 | October 31, 2024 |
| Submission of Quarterly Summary List of Sales/Purchases/Importations by a VAT taxpayer-Non-eFPS Filers — For the Quarter Ending September 30, 2024 | October 25, 2024 | October 31, 2024 |
| Submission of Sworn Statement of Manufacturer's or Importer's Volume of Sales of each Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products — For the Quarter Ending September 30, 2024 | October 25, 2024 | October 31, 2024 |
The extension of the due date shall be made applicable throughout the areas (RDOs) affected by Typhoon “Kristine” as identified in the Circular. If the extended due dates fall on a holiday or non-working day, the submission and/or filing contemplated herein shall be made on the next working day.