REVENUE MEMORANDUM CIRCULAR NO. 128-2024 issued on November 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 (RDOs) of the Bureau of Internal Revenue (BIR) that were affected by Typhoons “Kristine”, “Leon”, “Marcel”, “Nika”, “Ofel” and “Pepito”.
The said RDOs are RDO Nos. 13-Tuguegarao City, Cagayan, 14-Bayombong, Nueva Vizcaya, 15-Naguilian. Isabela, and 16-Cabarroguis, Quirino) of Revenue Region (RR) No. 3 Tuguegarao City, including affected Authorized Agent Banks (AABs).
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 |
|---|---|---|
| e-SUBMISSION of Monthly e-Sales Report for All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Even Number. - Month of October 2024. | November 8, 2024 | November 29, 2024 |
| SUBMISSION of All Transcript Sheets of Official Register Books (ORBs) used by Dealers/Manufacturers/Toll Manufacturers/Assemblers/Importers of Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles. - Month of October 2024 | November 8, 2024 | November 29, 2024 |
| FILING & PAYMENT/REMITTANCE of BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals. - Month of October 2024 | November 10, 2024 | November 29, 2024 |
| FILING & PAYMENT of BIR Forms 1601- C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes WithheldExpanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - Non-eFPS Filers. - Month of October 2024 | November 10, 2024 | November 29, 2024 |
| e-FILING/ FILING & e-PAYMENT/ PAYMENT of BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed. - Month of October 2024 | November 10, 2024 | November 29, 2024 |
| e-FILING/FILING & e-PAYMENT/ PAYMENT of BIR Form 1600-VT (Monthly Remittance Return of Value Added Tax) and/or 1600-PT (Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) — eFPS & Non eFPS Filers. - Month of October 2024 | November 10, 2024 | November 29, 2024 |
| e-FILING/FILING & e-PAYMENT/ PAYMENT of BIR Form 1606 - (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt). - Month of October 2024 | November 10, 2024 | November 29, 2024 |
| e-FILING/FILING & e-PAYMENT/ PAYMENT of BIR Form 0620 (Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent's Deposit Account) - eFPS & Non-eFPS Filers. - Month of October 2024 | November 10, 2024 | November 29, 2024 |
| e-FILING & e-PAYMENT/REMITTANCE of BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600-PT (Other Percentage Taxes Withheld) and BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - National Government Agencies (NGAs). - Month of October 2024 | November 10, 2024 | November 29, 2024 |
| e-SUBMISSION of Monthly e-Sales Report for All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number. - Month | November 10, 2024 | November 29, 2024 |
| e-SUBMISSION of Monthly e-Sales Report for All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number. - Month of October 2024 | November 10, 2024 | November 29, 2024 |
| SUBMISSION of List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT made by each buyer appearing in the List by a Sugar Cooperative. - Month of October 2024 | November 10, 2024 | November 29, 2024 |
| SUBMISSION of Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill. - Month of October 2024 | November 10, 2024 | November 29, 2024 |
| SUBMISSION of Monthly Report of DST Collected and Remitted by the Government Agency. - Month of October 2024 | November 10, 2024 | November 29, 2024 |
| e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group E. - Month of October 2024 | November 11, 2024 | November 29, 2024 |
| e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group D. - Month of October 2024 | November 12, 2024 | November 29, 2024 |
| e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group C. - Month of October 2024 | November 13, 2024 | November 29, 2024 |
| e-FILING of BIR 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group B. - Month of October 2024 | November 14, 2024 | November 29, 2024 |
| REGISTRATION (Manual or Online thru ORUS) of Permanently Bound Loose-Leaf Books of Accounts/Invoices and Other Accounting Records. - Fiscal Year ending October 31, 2024. | November 15, 2024 | November 29, 2024 |
| FILING & PAYMENT of BIR 1702 RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments. - Fiscal Year ending July 31. 2024 | November 15, 2024 | November 29, 2024 |
| FILING & PAYMENT of BIR Form 1707A (Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) by Corporate Taxpayers. - Fiscal Year ending July 31. 2024 | November 15, 2024 | November 29, 2024 |
| e-FILING/FILING & e-PAYMENT/ PAYMENT of BIR Form 1701Q (Quarterly Income Tax Return for Individuals, Estates & Trusts) and Summary Alphalist of Withholding Taxes (SAWT) - eFPS & NoneFPS Filers. - For the Quarter ending September 30, 2024 | November 15, 2024 | November 29, 2024 |
| e-FILING & e-PAYMENT of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes WithheldExpanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group A. - Month of October 2024 | November 15, 2024 | November 29, 2024 |
| e-FILING & e-PAYMENT of BIR Form 1702 - RT/EX/MX. - Fiscal Year ending July 31, 2024 | November 15, 2024 | November 29, 2024 |
| e-PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes WithheldExpanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) — eFPS Filers under Group E, D, C & B. - Month of October 2024 | November 15, 2024 | November 29, 2024 |
| SUBMISSION of Monthly Summary Report/Schedule of Transferred Titled/ Untitled Real Properties by City or Municipal Assessors, RDs & LRAs. - Month of October 2024 | November 15, 2024 | November 29, 2024 |
| SUBMISSION of Summary List of Blank OCTs/TCTs/CCTs issued to all RDs. - Month of October 2024 | November 15, 2024 | November 29, 2024 |
Likewise, for areas affected by typhoon “Pepito”, particularly RDO Nos. 22-Baler, Aurora, 64-Talisay City, Camarines Norte and 69-Virac, Catanduanes, there shall also be an extension for the statutory deadlines for the 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 |
|---|---|---|
| SUBMISSION of Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers. - November 1-15, 2024 | November 16, 2024 | December 6, 2024 |
| e-FILING/FILING & e-PAYMENT/ PAYMENT of BIR Form 1600 WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) - eFPS & Non-eFPS Filers. - Month of October 2024 | November 20, 2024 | December 6, 2024 |
| e-FILING/ FILING & e-PAYMENT/ PAYMENT of BIR Form 2550Q (Quarterly Value-Added Tax Return) - eFPS & NoneFPS Filers. - Fiscal Quarter ending October 31, 2024 | November 25, 2024 | December 6, 2024 |
| e-FILING/FILING & e-PAYMENT/ PAYMENT of BIR Form 2551Q (Quarterly Percentage Tax Return) eFPS & Non-eFPS Filers. - Fiscal Quarter ending October 31, 2024 | November 25, 2024 | December 6, 2024 |
| SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers - Non-eFPS Filers. - Fiscal Quarter ending October 31, 2024 | November 25, 2024 | December 6, 2024 |
| SUBMISSION of Sworn Statement of Manufacturer's or Importer's Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products. - Fiscal Quarter ending October 31, 2024 | November 25, 2024 | December 6, 2024 |
The extension of the due date shall be made applicable throughout the RDOs affected by typhoon “Kristine”, “Leon”, “Marce”, “Nika”, “Ofel” and “Pepito” as identified above. 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.Likewise, for areas affected by typhoon “Pepito”, particularly RDO Nos. 22-Baler, Aurora, 64-Talisay City, Camarines Norte and 69-Virac, Catanduanes, there shall also be an extension for the statutory deadlines for the submission and/or filing of the following documents and/or returns, as well as the payment of the corresponding taxes, as specified below: