REVENUE MEMORANDUM CIRCULAR NO. 30-2020 issued on March 23, 2020 amends Revenue Memorandum Circular (RMC) No. 29-2020 and clarifies RMC No. 28-2020 relative to the extension of deadlines for the filing of CY 2019 Income Tax Returns (ITRs) and other returns and payment of taxes due thereon.
The provisions of RMC Nos. 28-2020 and 29-2020 are amended and clarified in Annex A of this Circular. The required attachments for the filing of the annual ITRs shall be submitted on or before May 15, 2020.
The filing/submission of other reportorial requirements which were omitted in Annex A of this Circular and whose deadline(s)/due date(s) fall within the Enhanced Community Quarantine (ECQ) period shall be extended for thirty (30) calendar days from its deadline(s)/due date(s).
For all ONETT transactions (BIR Form Nos. 1606, 1706, 1707, 1800 and 1801), if the date for their payment will fall due within the ECQ period, the period to file and pay the corresponding taxes due thereon is extended for thirty (30) days from its due date.
However, if the ECQ period will be extended further, then filing of returns and payment of the corresponding taxes due thereon, and submission of reports and attachments falling within the enhanced extended period shall also be extended by thirty (30) calendar days.
This Circular shall apply to the entire Luzon, including the National Capital Region under the ECQ and/or similar measures, and shall also be deemed applicable to other jurisdictions where concerned Local Government Units have also adopted and implemented ECQ and/or other similar measures in their respective territorial jurisdictions.