REVENUE MEMORANDUM CIRCULAR NO. 26-2020 issued on March 17, 2020 prescribes the guidelines in the filing and payment of the corresponding taxes due for several BIR Forms. In line with the declaration of a State of Public Health Emergency throughout the Philippines, the following tax returns whose due dates/deadline fall within the quarantine period shall still be filed on the specified due dates:
| BIR Forms/Returns | Due Date |
|---|---|
| Filing and Payment of 2550-M (Monthly Value-Added Tax Declaration) for non-eFPS Filers | March 20, 2020 |
| eFiling/Filing and ePay/Remittance of 1600-WP (Monthly Remittance of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) | March 20, 2020 |
| eFiling/Filing and ePayment/Payment of 2550-Q (Quarterly Value-Added Tax Declaration [Cumulative for Three (3) Months]) for eFPS and non-eFPS | March 25, 2020 |
| eFiling/Filing and ePayment/Payment of 1702-Q (Quarterly Income Tax Return for Corporation, Partnerships and Other Non-Individual Taxpayers) | March 31, 2020 |
| eFiling/Filing and ePayment/Payment of 2000 (Documentary Stamps) (DST) and 2000-OT (DST [One Time Transaction]) | April 5, 2020 |
| eFiling/Filing and ePayment/Payment of 1600 (Monthly Remittance Return of Value-Added Tax and Other Percentage Tax Withheld) with Monthly Alphalist of Payees and 1606 (Withholding Tax Remittance Return For Onerous Transfer of Real Property Other than Capital Asset [Including Taxable and Exempt]) | April 10, 2020 |
| eFiling/Filing and ePayment/Payment of 1600 and 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) | April 10, 2020 |
| Filing & Payment/Remittance of 1601-C for non-eFPS Filers | April 10, 2020 |
| Filing and Payment/Remittance of 2200-M (Excise Tax Return for Mineral Products) | April 10, 2020 |
Tentative returns can be filed on the above-stated due dates and taxpayers are given thirty (30) days from the aforesaid due dates to file their final tax returns and pay the taxes due thereon.
Taxpayers who are enrolled in the eFPS shall continue to settle their tax liabilities with the Authorized Agent Bank (AAB) where they are enrolled, while for those who shall file through the eBIRForms facility, they may use the following payment options:
a. Over-the-Counter payment through AABs;
b. Revenue Collection Officers in areas where there is no AAB;
c. Electronic/Online Payment
i. LandBank of the Philippines’ (LBP) Link.Biz Portal – for taxpayers who have ATM account with LBP and/or for holders of BancNet ATM/Debit/Prepaid Card and
taxpayers utilizing PesoNet facility (depositors of RCBC and Robinsons Bank)
ii. Development Bank of the Philippines’ Pay Tax Online – for holders of Visa/Mastercard Credit Card and/or BancNet ATM/Debit Card
iii. Union Bank Online Web and Mobile Payment Facility – for taxpayers who have an account with the Union Bank of the Philippines
iv. Mobile Payment (GCash/Paymaya) Taxpayers who are not mandated to file and pay electronically have the option to use the eBIRForms facility or to file their tax returns manually. Filing of “No Payment” returns shall be made through the eBIRForrns facility.
The filing/submission of BIR Form No. 1604-CF (Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes) and BIR Form No. 2316 (Extension of the Deadline of Certificate of Compensation Payment) and BIR Form No. 1604-E (Annual Information Return of Creditable Income Taxes Withheld [Expanded]), together with its alphalist, are further extended from March 31, 2020 to April 30, 2020.