REVENUE MEMORANDUM CIRCULAR NO. 39-2020 issued on April 8, 2020 further extends the due dates for the submission and/or filing of certain documents and/or returns as well as payment of certain taxes under Revenue Regulations (RR) No. 7-2020 for a period of fifteen (15) calendar days, except those where the extended due dates granted are reckoned from the lifting of the state of emergency, as follows:
| Type of Transaction/ Document | Reference | Original Due Date | Extended Due Date |
|---|---|---|---|
| Filing of Position Paper to Notice of Informal Conference, etc. up to other similar letters and correspondences with due dates | Filing of Position Paper to Notice of Informal Conference, etc. up to other similar letters and correspondences with due dates | Filing dates falls due during the emergency period starting on March 16, 2020 | Thirty (30) days from the date of the lifting of the period of emergency |
| Suspension of Running of Limitations under Sections 203 and 222 pursuant to Section 223 of the Tax Code of 1997, as amended | Section 2 (item 49) of RR No. 7-2020 | Before the expiration of Statute of Limitations | Sixty (60) days after the lifting of the order of state of emergency |
Moreover, the filing/submission of BIR Form 2551Q (Quarterly Percentage Tax Return) is further extended from April 25, 2020 to May 25, 2020. If the new extended due dates fall on a holiday or non-working day, then the submission and/or filing of specified documents and/or returns under RR No. 7-2020 shall be made on the next working day.