REVENUE MEMORANDUM CIRCULAR NO. 29-2020 issued on March 19, 2020 amends Revenue Memorandum Circular (RMC) No. 26-2020 by extending the deadline for the filing of various returns and payment of taxes due thereon, as follows:
| BIR Forms/Returns | Original Due Date | Extended Due Date |
|---|---|---|
| Filing and Payment of 2550-M (Monthly ValueAdded Tax Declaration) for non-eFPS Filers for the month of February 2020 | March 20, 2020 | April 20, 2020 |
| eFiling/Filing and ePay/Remittance of 1600-WP (Monthly Remittance of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) for the month of February 2020 | March 20, 2020 | April 20, 2020 |
| eFiling of 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form for Creditable Income Taxes Withheld [Expanded]) and 0619-F (Monthly Remittance Form for Final Income Taxes Withheld) for eFPS filers under Group E for the month of February 2020 | March 21, 2020 | April 21, 2020 |
| eFiling of 1601-C, 0619-E and 0619-F under Group D for the month of February 2020 | March 22, 2020 | April 22, 2020 |
| eFiling of 1601-C, 0619-E and 0619-F under Group C for the month of February 2020 | March 23, 2020 | April 23, 2020 |
| eFiling of 1601-C, 0619-E and 0619-F under Group B for the month of February 2020 | March 24, 2020 | April 24, 2020 |
| eFiling of 1601-C, 0619-E and 0619-F under Group A for the month of February 2020 | March 25, 2020 | April 27, 2020 |
| eFiling/Filing and ePayment/Payment of 2550-Q (Quarterly Value-Added Tax Declaration [Cumulative for Three (3) Months]) for eFPS and non-eFPS for FQ ending February 29, 2020 | March 25, 2020 | April 27, 2020 |
| ePayment of 2550-M (Monthly Value-Added Tax Declaration) for Group E, D, C and B for the month of February 2020 | March 30, 2020 | April 30, 2020 |
| eFiling/Filing and ePayment/Payment of 1702-Q (Quarterly Income Tax Return for Corporation, Partnerships and Other Non-Individual Taxpayers) for FQ ending January 31, 2020 | March 31, 2020 | April 30, 2020 |
| Filing/Submission of 1604-CF (Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes) | March 31, 2020 | April 30, 2020 |
| Submission of 2316 (Certificate of Compensation Payment) | March 31, 2020 | April 30, 2020 |
| Filing/Submission of 1604-E (Annual Information Return of Creditable Income Taxes Withheld [Expanded]) together with its alphalist | March 31, 2020 | April 30, 2020 |
| eFiling/Filing and ePayment/Payment of 2000 (Documentary Stamps) (DST) and 2000-OT (DST [One Time Transaction]) for the Month of March 2020 | April 5, 2020 | May 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 1601-C (Withholding Tax Remittance Return For National Government Agencies) for the month of March 2020 | April 10, 2020 | May 11, 2020 |
| Filing and Payment/Remittance of 2200-M (Excise Tax Return for Mineral Products) for the month of March 2020 | April 10, 2020 | May 11, 2020 |
| Filing & Payment/Remittance of 1601-C for noneFPS Filers for the month of March 2020 | April 10, 2020 | May 11, 2020 |
| Filing & Payment/Remittance of 1601-C for eFPS Filers under Group E for the month of March 2020 | April 11, 2020 | May 11, 2020 |
| Filing & Payment/Remittance of 1601-C for eFPS Filers under Group D for the month of March 2020 | April 12, 2020 | May 12, 2020 |
| Filing & Payment/Remittance of 1601-C for eFPS Filers under Group C for the month of March 2020 | April 13, 2020 | May 13, 2020 |
| Filing & Payment/Remittance of 1601-C for eFPS Filers under Group B for the month of March 2020 | April 14, 2020 | May 14, 2020 |
For all ONETT transactions (BIR Form Nos. 1706, 1707, 1800, 1801 and 1606), if the date for its payment falls due within the Enhanced Quarantine Period, the period to file the return and pay the corresponding tax due thereon is extended for thirty (30) calendar days from its due date.