REVENUE REGULATIONS No.

10-2020

Subject: Amends Section 2 of the Revenue Regulations No. 7-2020 relative to the exension of statutory
deadlines and timeline for the filing and submission of any document and the payment of taxes
pursuant to Section Section 4 ( z) of Republic Act No. 11469,otherwise known as "Bayanihan to Heal As
one Act

TYPE OF TRANSACTION/ ORIGINAL

DOCUMENT BIR FORM NAME OF FORM PERIOD DUE DATE

For the month

of February March 20,
3 2020 2020
Monthly Filing and Monthly VAT
2550M
Payment (Non-eFPS) Declaration

For the month

of March 2020 April 20, 2020

Quarterly eFiling filing and For the

ePayment Payment (eFPS 2550Q Quarterly VAT Return calendar
and non-eFPS filers) quarter ending
March 31,
6 2020 April 25, 2020

Submission of Required
Hard Copies of FS &
Audited Financial
Scanned Copies of BIR AFS
Statements
Form 2307 to eFiled
10 1702RT , MX , EX
Certificate of For FY ending
2307 Creditable Tax November March
Withheld at Source 30,2019 30,2020

Annual Income Tax

Return for
Corporation ,
Partnership and other
1702RT
Non-Individual
Taxpayer Subject
Only to REGULAR
Income Tax Rate

For the
Calendar Year
2019 April 30,2020
 Annual Income Tax
Return for
Corporation ,
Partnership and other
Non-Individual
1702MX Taxpayer with MIXED
Income Subject to
Multiple Income Tax
Rate or with Income
Subject to SPECIAL
PREFERENTIAL RATE For the
Calendar Year
2019 April 30,2020

Annual Income Tax

Return for
Corporation ,
Partnership and other
Non-Individual
Taxpayers EXEMPT
1702EX
Under the Tax Code
as Amended, (Sec 30
and those exempted
in Sec. 27c and Other
Special Laws, with NO For the Fiscal
Other Taxable Income Year ending
January
31,2020 May 30,2020

Quarterly Income Tax

Return for
Corporation , For the Fiscal
Partnership and other Quarter ending
Non-Individual January March 31,
Quarterly eFiling filing and 1702Q Taxpayers 31,2020 2020
ePayment Payment (eFPS
and non eFPS filers)

For the Fiscal

Summary Alphalist of Quarter ending
Withholding Taxes February
SAWT (SAWT) 29,2020 April 29, 2020

Annual Information
Return of Income
Taxes Withheld on
Annual Filing /Submission 1604CF
Compensation and
Final Withholding
Taxes March 31,
14 N/A 2020
 Certification of
Submission/Deadline 2316 Compensation March 31,
15 Payment N/A 2020

Annual Information
1604E
Return on Creditable
and
Annual Filing /Submission Income Taxes
related
Withheld and
Alphalist March 31,
Alphalist
16 N/A 2020

Withholding Tax
Remittance Return
Monthhly eFiling Filing and
1600 for National
ePayment /Remittance
Government Agencies
(NGAs) For the month
20 of March 2020 April 10,2020

Monthly Remittance
Monthly Filing and Return of Income
1601C
Payment (non eFPS) Taxes Withheld on
For the month
Compensation
22 of March 2020 April 10,2020

Annual eFiling /Filing and For Calendar April 15,2020

ePayment /Payment Year ending
Annual Income Tax December
Return for Individuals 31,2019
Earning Purely
Compensation
1700
Income (Including
Non-Business/Non-
Profession Related
Income
25

Annual Income Tax

Return for Individuals
1701 (including MIXED
Income Earners ),
Estates and Trust
 Annual Income Tax
Returns for
Individuals Earning
Income PURELY from
Business Profession
(Those under the
1701A
graduated income tax
rate with OSD as
mode of deduction
OR those who opted
to avail of the 8% faat
inceome tax rate )

Annual eFiling /Filing and For Calendar April 15,2020

ePayment /Payment Annual Income Tax Year ending
Return for December
Corporation , 31,2019
Partnership and other
1702RT
Non-Individual
Taxpayer Subject
Only to REGULAR
Income Tax Rate
26
For Fiscal Year May 15,2020
ending January
Annual Income Tax 31,2020
Return for
Corporation ,
Partnership and other
Non-Individual
1701MX Taxpayer with MIXED
Income Subject to
Multiple Income Tax
Rate or with Income
Subject to SPECIAL
PREFERENTIAL RATE

Annual Income Tax

Return for
Corporation ,
Partnership and other
Non-Individual
Taxpayers EXEMPT
1702EX
Under the Tax Code
as Amended, (Sec 30
and those exempted
in Sec. 27c and Other
Special Laws, with NO
Other Taxable Income
 Quarterly eFiling/filing and
Quarterly Percentage For Quarter
epayment /Payment (eFPS 2551Q Ending March
Tax Return
35 and non-eFPS filers) 31,2020 April 25,2020

Quarterly eFiling /filing and

ePayment /Payment (eFPS Quarterly Remittance
and non -eFPS filers) Return of Creditable
1601EQ
Income Taxes For Quarter
Witheld (Expanded) Ending March
37 31,2020 April 30,2020
Quarterly Remittance
Return of Final
1601FQ
Income Taxes
Withheld

Quarterly Remittance
Return of Final Taxes
Withheld on Interest
1603Q Paid on Deposits and
Deposit
Substitutes/Trusts
/etc.

Quarterly Remittance
Return of Final
Incrome Taxes
1602Q Withheld on Fringe
Benefits paid to
Employees Other
than Rank and File
e exension of statutory
e payment of taxes
"Bayanihan to Heal As

EXTENDED
DUE DATE

May 5,
2020

May 20,
2020

May 25,
2020

May
15,2020

June
15,2020
 June
15,2020

June 15,
2020

May 15,
2020

May 30,
2020

May
15,2020
May
15,2020

May
15,2020

May
25,2020

May
25,2020

May
30,2020
May
30,2020

June
15,2020
May
25,2020

May
30,2020
REVENUE REGULATIONS No. 10-2020

Subject: Amends Section 2 of the Revenue Regulations No. 7-

2020 relative to the exension of statutory deadlines and
timeline for the filing and submission of any document and the
payment of taxes pursuant to Section Section 4 ( z) of Republic
Act No. 11469,otherwise known as "Bayanihan to Heal As one
Act

VALUE ADDED TAX

EXTENDED DUE
BIR FORM NAME OF FORM PERIOD DATE

For the month

Monthly VAT of February
2550M 2020 May 5, 2020
Declaration
For the month
of March 2020 May 20, 2020

For the
2550Q Quarterly VAT Return calendar
quarter ending
March 31,
2020 May 25, 2020

ANNUAL AND QUARTERLY INCOME TAX

EXTENDED DUE
BIR FORM NAME OF FORM PERIOD DATE

Quarterly Income Tax

Return for
Corporation , For the Fiscal
Partnership and other Quarter ending
Non-Individual January
1702Q Taxpayers 31,2020 May 15, 2020

For Calendar May 30,2020

Year ending
Annual Income Tax December
Return for Individuals 31,2019
Earning Purely
Compensation
1700
Income (Including
Non-Business/Non-
Profession Related
Income
 Annual Income Tax
Return for Individuals
1701 (including MIXED
Income Earners ),
Estates and Trust

Annual Income Tax

Returns for
Individuals Earning
Income PURELY from
Business Profession
(Those under the
1701A
graduated income tax
rate with OSD as
mode of deduction
OR those who opted
to avail of the 8% faat
inceome tax rate )

For Calendar May 30,2020

Year ending
Annual Income Tax December
Return for 31,2019
Corporation ,
1702RT Partnership and other
Non-Individual
Taxpayer Subject
Only to REGULAR
Income Tax Rate

For Fiscal Year June 15,2020

ending January
31,2020
Annual Income Tax
Return for
Corporation ,
Partnership and other
Non-Individual
1701MX Taxpayer with MIXED
Income Subject to
Multiple Income Tax
Rate or with Income
Subject to SPECIAL
PREFERENTIAL RATE
 Annual Income Tax
Return for
Corporation ,
Partnership and other
Non-Individual
Taxpayers EXEMPT
1702EX
Under the Tax Code
as Amended, (Sec 30
and those exempted
in Sec. 27c and Other
Special Laws, with NO
Other Taxable Income

WITHHOLDING TAX
EXTENDED DUE
BIR FORM NAME OF FORM PERIOD DATE

Withholding Tax
Remittance Return
1600 for National
Government Agencies
(NGAs) For the month
of March 2020 May 25,2020

Monthly Remittance
1601C Return of Income
Taxes Withheld on
For the month
Compensation
of March 2020 May 25,2020

For Quarter May 30,2020

Ending March
Quarterly Remittance 31,2020
Return of Creditable
1601EQ
Income Taxes
Witheld (Expanded)

Quarterly Remittance
Return of Final
1601FQ
Income Taxes
Withheld

Quarterly Remittance
Return of Final Taxes
Withheld on Interest
1603Q Paid on Deposits and
Deposit
Substitutes/Trusts
/etc.
 Quarterly Remittance
Return of Final
Incrome Taxes
1602Q Withheld on Fringe
Benefits paid to
Employees Other
than Rank and File

PERCENTAGE TAX
EXTENDED DUE
BIR FORM NAME OF FORM PERIOD DATE

Quarterly Percentage For Quarter

2551Q Ending March
Tax Return
31,2020 May 25,2020