V&A Law

BIR Further Extended the Deadlines for Filing of Document/Returns and Payment of the Corresponding Taxes

By Villaraza & Angangco

Despite being the lifeblood of the government, the Bureau of Internal Revenue (“BIR”) further extended the deadlines to file returns or documents and/or to pay the corresponding taxes required under Tax Code pursuant to the extension of the quarantine period throughout the Philippines until 15 May 2020. Please find below the extended deadlines for your reference:

Particulars	BIR Form	Name of Form	Period Covered	Extended Due Date
ONETT	1606	Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset (including Taxable and Exempt)	N/A	30 days from lifting of the quarantine
	1706	Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset (both Taxable and Exempt)
	1707	Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded Through the Local Stock Exchange
	1800	Donor’s Tax Return
	1801	Estate Tax Return
Monthly Filing and Payment (non-eFPS)	2550M	Monthly VAT Declaration	February 2020	19 May 2020
			March 2020	4 June 2020
			April 2020	19 June 2020
Monthly eFiling (for Group E)	2550M	Monthly VAT Declaration	February 2020	20 May 2020
Monthly eFiling (for Group D)				21 May 2020
Monthly eFiling (for Group C)				22 May 2020
Monthly eFiling (for Group B)				23 May 2020
Monthly eFiling and ePayment (for Group A)				24 May 2020
Monthly ePayment (for Groups E, D, C, B)				24 May 2020
Monthly eFiling (for Group E)			March 2020	5 June 2020
Monthly eFiling (for Group D)				6 June 2020
Monthly eFiling (for Group C)				7 June 2020
Monthly eFiling (for Group B)				8 June 2020
Monthly eFiling and ePayment (for Group A)				9 June 2020
Monthly ePayment (for Groups E, D, C, B)				9 June 2020
Monthly eFiling (for Group E)			April 2020	20 June 2020
Monthly eFiling (for Group D)				21 June 2020
Monthly eFiling (for Group C)				22 June 2020
Monthly eFiling (for Group B)				23 June 2020
Monthly eFiling and ePayment (for Group A)				24 June 2020
Monthly ePayment (for Groups E, D, C, B)				25 June 2020
Quarterly eFiling/filing and ePayment/Payment (eFPS and non-eFPS filers)	2550Q	Quarterly VAT Return	Fiscal quarter ended 29 February 2020	24 May 2020
			Calendar quarter ended 31 March 2020	9 June 2020
			Fiscal quarter ended 30 April 2020	24 June 2020
Submission of Required Hard Copies of FS and Scanned Copies of BIR Form 2307 to eFiled 1702RT, MX, EX	AFS 2307 1702RT 1702MX 1702EX	Audited Financial Statements Certificate of Creditable Tax Withheld at Source Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayer Subject Only to Regular Income Tax Rate Annual Income Tax Return for Corporation, Partnership and Other Non-Individual with Mixed Income Subject to Multiple Income Tax Rates or with Income Subject to Special/Preferential Rate Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayers exempt under the Tax Code, as amended, and Other Special Laws, with No Other Taxable Income	Fiscal year ended 30 November 2019	29 May 2020
			Calendar year 2019	30 June 2020
			Fiscal year ended 31 January 2020	15 July 2020
Quarterly eFiling/filing and ePayment/Payment (eFPS and non-eFPS filers)	1702Q SAWT	Quarterly Income Tax Return for Corporation, Partnerships and other Non-Individual Taxpayers Summary Alphalist of Withholding Taxes (SAWT)	Fiscal quarter ended 31 January 2020	30 May 2020
			Fiscal quarter ended 29 February 2020	13 June 2020
			First quarter ended 31 March 2020	29 June 2020
Annual Filing/Submission	1604CF	Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes	N/A	30 May 2020
Submission Deadline	2316	Certification of Compensation Payment	N/A	30 May 2020
Annual Filing/Submission	1604E and related Alphalist	Annual Information Return of Creditable Income Taxes Withheld and Alphalist	N/A	30 May 2020
eFiling/Filing and ePayment/Payment	2000 2000-OT	Documentary Stamp Tax Declaration Documentary Stamp Tax Declaration (One-Time Transaction)	March 2020	4 June 2020
eFiling/Filing and ePayment/Payment	2000 2000-OT		April 2020	4 June 2020
Monthly eFiling/Filing and ePayment/Payment	1600 with MAP 1606	Monthly Remittance Return of VAT and Other Percentage Taxes Withheld and Monthly Alphalist of Payees Withholding Tax Remittance Return for Onerous Transfer of Real Property other than Capital Asset (including Taxable and Exempt)	March 2020	9 June 2020
Monthly eFiling/Filing and ePayment/Payment	1600 with MAP 1606		April 2020	9 June 2020
Monthly Filing and Payment (non-eFPS)	1601C	Monthly Remittance Return of Income Taxes Withheld on Compensation	March 2020	9 June 2020
Monthly Filing and Payment (non-eFPS)	1601C		April 2020	9 June 2020
Monthly eFiling (for Group E)	1601C	Monthly Remittance Return of Income Taxes Withheld on Compensation	March 2020	10 June 2020
Monthly eFiling (for Group D)				11 June 2020
Monthly eFiling (for Group C)				12 June 2020
Monthly eFiling (for Group B)				13 June 2020
Monthly eFiling and ePayment (for Group A)				14 June 2020
Monthly ePayment (for Groups E, D, E, B)				14 June 2020
Monthly eFiling (for Group E)			April 2020	10 June 2020
Monthly eFiling (for Group D)				11 June 2020
Monthly eFiling (for Group C)				12 June 2020
Monthly eFiling (for Group B)				13 June 2020
Monthly eFiling and ePayment (for Group A)				14 June 2020
Monthly ePayment (for Groups E, D, C, B)				14 June 2020
Annual eFiling/Filing and ePayment/Payment	1700 1701 1701A	Annual Income Tax Return for Individuals Earning Purely Compensation Income Annual Income Tax Return for Individuals (including Mixed Income Earner), Estates and Trusts Annual Income Tax Return for Individuals Earning Income Purely from Business/Profession	Calendar year ended 31 December 2019	14 June 2020
Annual eFiling/Filing and ePayment/Payment	1702RT 1702MX 1702EX	Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayer Subject Only to Regular Income Tax Rate Annual Income Tax Return for Corporation, Partnership and Other Non-Individual with Mixed Income Subject to Multiple Income Tax Rates or with Income Subject to Special/Preferential Rate Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayers Exempt under the Tax Code, as amended, and those exempted in Section 27(C) and Other Special Laws, with No Other Taxable Income	Calendar year ended 31 December 2019	14 June 2020
			Fiscal year ended 31 January 2020	14 June 2020
			Fiscal year ended 29 February 2020	15 July 2020
Required Submission of Attachments to e-filed Annual Income Tax Return (“AITR”)	1700 1701 1701A	N/A	Calendar year ended 31 December 2019	30 June 2020
Tax Amnesty on Delinquencies	2118DA	Tax Amnesty Return on Delinquencies	N/A	22 June 2020
Quarterly eFiling/filing and ePayment/Payment (eFPS and non-eFPS filers)	2551Q	Quarterly Percentage Tax Return – in General	Quarter ended 31 March 2020	9 June 2020
	2551Q	Quarterly Percentage Tax Return – in General	Fiscal quarter ended 30 April 2020	24 June 2020
Quarterly eFiling/filing and ePayment/Payment (eFPS and non-eFPS filers)	1601EQ 1601FQ 1602Q 1603Q	Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded) Quarterly Remittance Return of Final Income Taxes Withheld Quarterly Remittance Return of Final Taxes Withheld on Interest Paid on Deposits and Deposit Substitutes/Trusts/etc. Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other Than Rank-and-File	Quarter ended 31 March 2020	14 June 2020
All Other Filing/Submission	N/A	Other Reportorial Requirements Omitted	N/A	30 days from lifting of the quarantine
Monthly Filing and Payment (non-eFPS)	0619-E 0619F	Monthly Remittance Return of Income Taxes Withheld (Expanded) Monthly Remittance Return of Final Income Taxes Withheld	March 2020	9 June 2020
Monthly Filing and Payment (non-eFPS)	0619-E 0619F		April 2020	9 June 2020
Monthly eFiling/filing and ePayment/Payment (eFPS and non-eFPS filers)	0620	Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent’s Deposit Account	March 2020	9 June 2020
	0620		April 2020	9 June 2020
Monthly eFiling (for Group E)	0619-E 0619-F	Monthly Remittance Return of Income Taxes Withheld (Expanded) Monthly Remittance Return of Final Income Taxes Withheld	March 2020	10 June 2020
Monthly eFiling (for Group D)				11 June 2020
Monthly eFiling (for Group C)				12 June 2020
Monthly eFiling (for Group B)				13 June 2020
Monthly eFiling and ePayment (for Group A)				14 June 2020
Monthly eFiling (for Group E, D, C, B)				14 June 2020
Monthly eFiling (for Group E)			April 2020	10 June 2020
Monthly eFiling (for Group D)				11 June 2020
Monthly eFiling (for Group C)				12 June 2020
Monthly eFiling (for Group B)				13 June 2020
Monthly eFiling and ePayment (for Group A)				14 June 2020
Monthly eFiling (for Group E, D, C, B)				14 June 2020
Filing and Payment of Annual Capital Gains Tax Return (For Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange)	1707-A	Annual Capital Gains Tax Return (For Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange)	Calendar year ended 31 December 2019	14 June 2020
	1707-A		Fiscal year ended 31 January 2020	14 June 2020
eFiling/Filing and ePayment/Payment of Improperly Accumulated Earnings Tax	1704	Improperly Accumulated Earnings Tax Return	Fiscal year ended 31 March 2019	14 June 2020
	1704	Improperly Accumulated Earnings Tax Return	Fiscal year ended 30 April 2019	14 June 2020
Quarterly Filing of First Quarter Income Tax Return for Individuals	1701Q	Quarterly Income Tax Return for Self-Employed Individuals, Estates and Trusts	Quarter ended 31 March 2020	14 June 2020
eFiling/filing and ePayment/Payment (eFPS and non-eFPS filers)	2552	Percentage Tax Return for Transactions involving Shares of Stock Listed and Traded Through the Local Stock Exchange or Through Initial and/or Secondary Public Offering	N/A	30 days from lifting of the quarantine
eFiling/filing and ePayment/Payment (eFPS and non-eFPS)	2200-A 2200-AN 2200-P 2200-T 2200-S	Excise Tax Return for Alcohol Products Excise Tax Return for Automobiles and Non-Essential Goods Excise Tax Return for Petroleum Products Excise Tax Return for Tobacco Products Excise Tax Return for Sweetened Beverages	Every removals	Before removal of the excisable products from the place of production

A complete list of the extended deadlines is provided in RR No. 11-2020.

In the event that the quarantine period be extended after 15 May 2020, an extension of 15 days to file the necessary returns or documents and/or to pay the corresponding taxes shall be granted by the BIR.

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 on or before the extended due date. An amendment that will result in additional tax to be paid, can still be paid without the imposition of corresponding penalties if the same shall be done not later than the extended deadline. On the other hand, an amendment that will result in overpayment of taxes can opt to file for refund or to carry over the overpaid tax as credit against the tax due for the same tax type in the succeeding periods.