By: Hergie Ann De Guzman, CPA

The Bureau of Internal Revenue (BIR) has issued last April 30, 2020 Revenue Regulations (RR) No. 11-2020 dated April 29, 2020 to further extend the deadline of filing/submission of returns/reports and payment of taxes due to the extended Enhanced Community Quarantine (ECQ). 

Taxpayers who will file their tax returns within the original deadline or prior to the extended deadline can amend their tax returns at any time before the extended due date. An amendment that will result in additional tax can still be paid without penalties provided that it should be done not later than the extended deadline. An amendment return that will result in over payment can opt to carry over the overpaid tax against the succeeding period’s tax due of the same tax type aside from filing for a refund.

The RR shall take effect immediately.

Return/ Report/Application Period Required Attachments Statutory Filing Dates Extended Filing Date References
BIR Form 2550M (VAT) –
For Non-eFPS
 Month of February 2020
Summary Alphalist of Withholding Taxes (SAWT)
 March 20, 2020 May 19, 2020 RMC 30-2020, RR 7-2020, RMC 39-2020, RR 10-2020, and
RR 11-2020
Month of March 2020 April 20, 2020 June 4, 2020 RR 10-2020 and RR 11-2020
Month of April 2020 May 20, 2020 June 19, 2020 RR 11-2020
BIR Form 2550M (VAT) –
For eFPS
 Month of February 2020
Summary Alphalist of Withholding Taxes (SAWT)
 Group E – March 21, 2020
Group D – March 22, 2020
Group C – March 23, 2020
Group B – March 24, 2020
Group A – March 25, 2020

ePayment – March 25, 2020

 Group E – May 20, 2020
Group D – May 21, 2020
Group C – May 22, 2020
Group B – May 23, 2020
Group A – May 24, 2020

ePayment – May 24, 2020

 RMC 30-2020, RR 7-2020, RMC 39-2020, RR 10-2020 and RR 11-2020
Month of March 2020 Group E – April 21, 2020
Group D – April 22, 2020
Group C – April 23, 2020
Group B – April 24, 2020
Group A – April 25, 2020

ePayment – April 25, 2020

 Group E – June 5, 2020
Group D – June 6, 2020
Group C – June 7, 2020
Group B – June 8, 2020
Group A – June 9, 2020

ePayment – June 9, 2020

 RR 10-2020 and
RR 11-2020
Month of April 2020 Group E – May 21, 2020
Group D – May 22, 2020
Group C – May 23, 2020
Group B – May 24, 2020
Group A – May 25, 2020

ePayment – May 25, 2020

 Group E – June 20, 2020
Group D – June 21, 2020
Group C – June 22, 2020
Group B – June 23, 2020
Group A – June 24, 2020

ePayment – June 25, 2020

 RR 11-2020
BIR Form 2550Q (VAT) –
For Non-eFPS and eFPS
 Fiscal Quarter (FQ) ending February 2020
Quarterly Summary Lists of Sales, Purchases, and Importations (SLSPI)
 March 25, 2020 May 24, 2020 RMC 30-2020, RR 7-2020, RMC 39-2020, RR 10-2020 and
RR 11-2020
Quarter ending March 2020 April 25, 2020 June 9, 2020 RR 10-2020 and
RR 11-2020
Fiscal Quarter (FQ) ending April 2020 May 25, 2020 June 24, 2020 RR 11-2020
BIR Form 1600WP
 Month of February 2020
N/A
 March 20, 2020 May 19, 2020 RMC 30-2020, RR 7-2020, RMC 39-2020, RR 10-2020 and
RR 11-2020
Month of March 2020 April 20, 2020 June 4, 2020 RR 10-2020 and RR 11-2020
Month of April 2020 May 20, 2020 June 19, 2020 RR 11-2020
Sworn Statement of Manufacturer’s or Importer’s Volume of Sales of each particular brand of alcohol, tobacco products, & sweetened beverage products
 FQ ending February 2020
N/A
 March 25, 2020 May 24, 2020 RMC 30-2020, RR 7-2020, RMC 39-2020, RR 10-2020 and
RR 11-2020
FQ ending March 2020 April 25, 2020 June 9, 2020 RR 10-2020 and
RR 11-2020
FQ ending April 2020 May 25, 2020 June 24, 2020 RR 11-2020
Registration of Computerized Accouting Books of Accounts and Other Accounting Records in Electronic Format
 FY Ending February 2020
N/A
 March 30, 2020 May 29, 2019 RMC 30-2020, RR 7-2020, RMC 39-2020, RR 10-2020 and
RR 11-2020
FY Ending March 2020 April 30, 2020 June 14, 2020 RR 10-2020 and
RR 11-2020
FY Ending April 2020 May 30, 2020 June 29, 2020 RR 11-2020
Submission of required hardcopies of FS and scanned copies of 2307 to e-filed 1702RT, MX, EX
 FY ending November 30, 2019
N/A
 March 30, 2020 May 29, 2020
RMC 30-2020, RR 7-2020, RMC 39-2020, RR 10-2020 and
RR 11-2020
Calendar Year (CY) 2019 April 30, 2020 June 30, 2020
FY ending January 31, 2019 May 30, 2020 July 15, 2020 RR 10-2020 and
RR 11-2020
FY ending February 29, 2019 June 30, 2020 July 30, 2020 RR 11-2020
Submission of Inventory List
 FY Ending February 2020
N/A
 March 30, 2020 May 29, 2020 RMC 30-2020, RR 7-2020, RMC 39-2020, RR 10-2020 and
RR 11-2020
FY Ending March 2020 April 30, 2020 June 14, 2020 RR 10-2020 and
RR 11-2020
FY Ending April 2020 May 30, 2020 June 29, 2020 RR 11-2020
BIR Form 1702Q (ITR)
 FQ ending January 2020
Summary Alphalist of Withholding Taxes (SAWT)
 March 31, 2020 May 30, 2020 RR 10-2020 and RR 11-2020
FQ ending February 2020 April 29, 2020 June 13, 2020 RMC 30-2020, RR 7-2020, RMC 39-2020, RR 10-2020 and RR 11-2020
CQ ending March 2020 May 30, 2020 June 29, 2020 RR 11-2020
BIR Form 1701Q (for individuals) For the Quarter ending March 31, 2020 May 15, 2020 June 14, 2020 RR 11-2020
BIR Form 1604CF
CY 2019
 Annual Alphalist of Employees March 31, 2020 (Orig. Deadline – January 31, 2020)
May 30, 2020
RMC 30-2020, RR 7-2020, RMC 39-2020, RR 10-2020 and
RR 11-2020
BIR Form 2316 – BIR Submission Sworn Certification March 31, 2020 (Orig. Deadline – February 28, 2020)
BIR Form 1604-E Annual Alphalist of Payees March 31, 2020 (Orig. Deadline – March 1, 2020)
BIR Form 2000 and 2000-OT – for One-Time Transactions
 Month of March 2020
N/A
 April 5, 2020
June 4, 2020
Month of April 2020 May 5, 2020 RR 10-2020 and
RR 11-2020
Monthly eSales Report of Taxpayers using CRM/POS
 Month of March 2020 (TIN ending in even number)
N/A
 April 8, 2020
June 7, 2020
 RMC 30-2020, RR 7-2020, RMC 39-2020, RR 10-2020, and RR 11-2020
Month of April 2020 (TIN ending in even number) May 8, 2020 RR 10-2020 and
RR 11-2020
Month of March 2020 (TIN ending in odd number) April 10, 2020
June 9, 2020
 RMC 30-2020, RR 7-2020, RMC 39-2020, RR 10-2020, and RR 11-2020
Month of April 2020 (TIN ending in odd number) May 10, 2020 RR 10-2020 and
RR 11-2020
BIR Form 1600 (including NGAs)
 For the month of March 2020
Monthly Alphalist of Payees
 April 10, 2020
June 9, 2020
 RMC 30-2020, RR 7-2020, RMC 39-2020, RR 10-2020, and RR 11-2020
For the month of April 2020 May 10, 2020 RR 10-2020 and
RR 11-2020
BIR Form 1606
 For the month of March 2020
N/A
 April 10, 2020
June 9, 2020
 RMC 30-2020, RR 7-2020, RMC 39-2020, RR 10-2020, and RR 11-2020
For the month of April 2020 May 10, 2020 RR 10-2020 and
RR 11-2020
BIR Form 2200M
 For the month of March 2020
N/A
 April 10, 2020
June 9, 2020
 RMC 30-2020, RR 7-2020, RMC 39-2020, RR 10-2020, and RR 11-2020
For the month of April 2020 May 10, 2020 RR 10-2020 and
RR 11-2020
BIR Form 1601C –
for Non-eFPS
 Month of March 2020
N/A
 April 10, 2020
June 9, 2020
 RMC 30-2020, RR 7-2020, RMC 39-2020, RR 10-2020, and RR 11-2020
Month of April 2020 May 10, 2020 RR 10-2020 and
RR 11-2020
BIR Form 1601C –
for eFPS
 Month of March 2020 Group E – April 11, 2020
Group D – April 12, 2020
Group C – April 13, 2020
Group B – April 14, 2020
Group A – April 15, 2020

ePayment – April 15, 2020

 Group E – June 10, 2020
Group D – June 11, 2020
Group C – June 12, 2020
Group B – June 13, 2020
Group A – June 14, 2020

ePayment – June 14, 2020

 RMC 30-2020, RR 7-2020, RMC 39-2020, RR 10-2020, and RR 11-2020
Month of April 2020 Group E – May 11, 2020
Group D – May 12, 2020
Group C – May 13, 2020
Group B – May 14, 2020
Group A – May 15, 2020

ePayment – May 15, 2020

 Group E – June 10, 2020
Group D – June 11, 2020
Group C – June 12, 2020
Group B – June 13, 2020
Group A – June 14, 2020

ePayment – June 14, 2020

 RR 10-2020 and
RR 11-2020
BIR Form 1700, 1701, 1701A, 1702RT, MX, EX (eFiling/ePayment) CY 2019 Required Submission of Attachments to e-Filed Annual ITR within 15 days from electronic filing June 30, 2020 RMC 30-2020, RR 7-2020, RMC 39-2020, RR 10-2020, and
RR 11-2020
BIR Form 1702RT, MX, EX
 CY 2019
Summary Alphalist of Withholding Taxes (SAWT)
 April 15, 2020
June 14, 2020
RR 10-2020 and
RR 11-2020
FY ending January 31, 2020 May 15, 2020
FY ending February 28, 2020 June 15, 2020 July 15, 2020
Quarterly Summary List of Machines (CRM-POS) sold by all Machine Distributors/ Dealers/ Vendors/ Suppliers
 TQ ending March 31, 2020
N/A
 April 15, 2020
June 14, 2020
 RMC 30-2020, RMC 39-2020, RR 10-2020 and RR 11-2020
TQ ending April 30, 2020 May 15, 2020 RR 11-2020
Registration of Bound Loose Leaf Books of Accounts and Other Accounting Records
 FY ending March 31, 2020 April 15, 2020
June 14, 2020
 RMC 30-2020, RMC 39-2020, RR 10-2020 and RR 11-2020
FY ending April 30, 2020 May 15, 2020 RR 11-2020
List of Medical Practitioners – CQ ending March 31, 2020 CQ ending March 2020 April 15, 2020 June 14, 2020 RMC 30-2020, RMC 39-2020, RR 10-2020 and RR 11-2020
BIR Form 1914 – Application for VAT Refund
 CY Q1 2018
Documentary Requirements based to RMC 47-2019
 March 31, 2020 May 30, 2020 or 30 days from the date of lifting of quarantine, whichever comes later RMC 27-2020,
RR 7-2020,
RMC 39-2020,
RR 10-2020, and
RR 11-2020
FY ending April 30, 2018 April 30, 2020 June 14, 2020 or 30 days from the date of lifting of quarantine, whichever comes later RR 10-2020 and
RR 11-2020
FY ending May 31, 2018 May 31, 2020 June 30, 2020 or 30 days from the date of lifting of quarantine, whichever comes later RR 11-2020
BIR Form 1914 – Application for Credit or Refund of Taxes Erroneously/Illegally received or penalties imposed without Authority
 For erroneous payments made from March 17, 2018 to April 30, 2018
N/A
2 years after the payment of tax or penalty
 June 14, 2020 RR 10-2020 and
RR 11-2020
For erroneous payments made from May 1, 2018 to May 31, 2018 June 30, 2020 RR 11-2020
ONETT Transactions – BIR Forms 1606, 1706, 1707, 1800 and 1801 falling within the period of emergency starting March 16, 2020 N/A falling within the period of emergency starting March 16, 2020 30 days from the date of lifting of quarantine RR 7-2020, RMC 39-2020, RR 10-2020, and RR 11-2020
BIR Form 1707-A – Annual Capital Gains Tax Return (Transfer of Shares of Stock not Traded thrugh Stock Exchange)
 CY 2019
N/A
 April 15, 2020
June 14, 2020
RR 11-2020
FY ending January 31, 2020 May 15, 2020
BIR Form 1704 – Improperly Accumulated Earnings Tax
 FY ending March 31, 2020
N/A
 April 15, 2020
June 14, 2020
RR 11-2020
FY ending April 30, 2020 May 15, 2020
BIR Form 2551Q – Quarterly Percentage Tax Return (in General)
for eFPS and Non-eFPS
 Quarter ending March 31, 2020
N/A
 April 25, 2020 June 9, 2020
RMC 39-2020,
RR 10-2020, and
RR 11-2020
FQ ending April 30, 2020 May 25, 2020 June 24, 2020
BIR Form 2551Q – Quarterly Percentage Tax Return (for Overseas Communication Tax)
for eFPS and Non-eFPS
 Quarter ending March 31, 2020
N/A
 April 20, 2020 June 4, 2020
FQ ending April 30, 2020 May 20, 2020 June 19, 2020
BIR Form 2551Q – Quarterly Percentage Tax Return (for Amusement Taxes)
for eFPS and Non-eFPS
 Quarter ending March 31, 2020
N/A
 April 20, 2020 June 4, 2020
FQ ending April 30, 2020 May 20, 2020 June 19, 2020
Letter Answer to NIC
Deadline falling within ECQ Period
Supporting Documents
filing date falls during the period starting March 16, 2020 and those where due dates fall within the period of 30 days from date of lifting of ECQ
Extension of 30 days from the date of lifting of quarantine
RMC 31-2020,
RR 10-2020 and
RR 11-2020
Protest to PAN
Protest to FAN/FLD
Submission of relevant documents to support Request for Re-investigation
Appeal/ Request for Reconsideration to CIR on FDDA
Other Similar Letters with due dates
Running of Statute of Limitationsin Assessment and Collection of Taxes Period of emergency starting March 16, 2020 N/A Before expiration of Statute of Limitations 60 days after Lifting of the quarantine RMC 34-2020, RMC 39-2020, RR 10-2020, and RR 11-2020
Filing of Certificate of Residence for Tax Treaty Relief (CORTT) Forms (for final withholding taxes paid on dividend, interest and royalty income of nonresident)
 FWT for the month of February and remitted on March 2020
Final Withholding Tax Return
within 30 days after the payment of withholding tax
30 days from the date of lifting of quarantine
RMC 32-2020, RR 10-2020, and
RR 11-2020
FWT for the month of March and remitted on April 2020
FWT for the month of April and remitted on May 2020
Submission of Softcopies of BIR Form 2307 contained in DVD-R and Sworn Declaration
 Quarter ending January 31, 2020
N/A
 April 15, 2020
June 14, 2020
RR 10-2020 and
RR 11-2020
Quarter ending February 29, 2020 May 15, 2020
BIR Form 2118DA – Availment of Tax Amnesty on Delinquencies N/A N/A April 23, 2020 June 22, 2020 RR 5-2020, RMC 33-2020, RMC 38-2020, RR 10-2020, and RR 11-2020
Application of New Authority to Print (ATP) for Expired Receipts and/or Invoices N/A N/A – May 13 or 30 days after lifting ECQ, whichever comes later RMC 41-2020
BIR Form 1601-EQ
Quarter ending March 31, 2020
Quarterly Alphalist of Payees (QAP)
April 30, 2020
June 14, 2020
RR 10-2020 and
RR 11-2020
BIR Form 1601-FQ
BIR Form 1603Q
BIR Form 1602Q
BIR Form 0619-E and 0619-F
for Non-eFPS
 Month of March 2020
N/A
 April 10, 2020
June 9, 2020
 RR 10-2020 and
RR 11-2020
Month of April 2020 May 10, 2020 RR 11-2020
BIR Form 0619-E and 0619-F
for Non-eFPS
 Month of March 2020
N/A
 Group E – April 11, 2020
Group D – April 12, 2020
Group C – April 13, 2020
Group B – April 14, 2020
Group A – April 15, 2020

ePayment – April 15, 2020

 Group E – June 10, 2020
Group D – June 11, 2020
Group C – June 12, 2020
Group B – June 13, 2020
Group A – June 14, 2020

ePayment – June 14, 2020

 RR 10-2020 and
RR 11-2020
Month of April 2020 Group E – May 11, 2020
Group D – May 12, 2020
Group C – May 13, 2020
Group B – May 14, 2020
Group A – May 15, 2020

ePayment – May 15, 2020

 Group E – June 10, 2020
Group D – June 11, 2020
Group C – June 12, 2020
Group B – June 13, 2020
Group A – June 14, 2020

ePayment – June 14, 2020

 RR 11-2020
BIR Form 1621 – Quartery Remittance Return of Tax Withheld on the Amount withdrawn from Decendent’s Deposit Account
for eFPS and Non-eFPS		 Quarter ending March 31, 2020 N/A April 30, 2020 June 14, 2020 RR 11-2020
BIR Form 2552 – Percentage Tax for transactions involving Shares of Stock listed and traded in Stock Exchange or Initial/Secondary Public Offering – N/A within 5 banking days from collection date 30 days from the lifting of quarantine RR 11-2020
BIR Form 2553 – Percentage Tax under Special Laws – N/A on designated due dates under special laws 30 days from the lifting of quarantine RR 11-2020
BIR Forms 2200-A, 2200-AN, 2200-P, 2200-T, and 2200-S every removals N/A before removal of the excisable products from place of production 30 days from the lifting of quarantine RR 11-2020
All Other Filing/Submission – N/A Date of submission falls within the period of emergency starting March 16, 2020 30 days from the lifting of quarantine RR 10-2020 and
RR 11-2020