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This Circular extends the deadlines for filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers within the jurisdiction of Revenue District Offices (RDOs) of Bureau of Internal Revenue that were affected by Southwest Monsoon and Typhoon "Carina", and giving authority to the Commissioner of Internal Revenue to extend the deadline for the filing of the returns and other documents in times of force majeure. This Regulations extend the statutory deadlines for submission and/or filing of the following documents and/or returns, as well as the payment of the corresponding taxes, as specified [...]