CONSOLIDATED TAX UPDATES

22 May 2020

1. COVERAGE

This is for individual and corporate taxpayers operating and earning income
under the Modified Enhanced Community Quarantine (“MECQ”) and General
Community Quarantine (“GCQ”).

2. CONTENTS

This contains government issuances and guidelines related to COVID-19

pandemic that may apply to individual and corporate taxpayers.

A. Statutory Deadlines and Timelines for the Filing and Submission of any
Document and Payment of Taxes

The extension of statutory deadlines and timelines for the submission and/or
filing of several documents and/or returns, as well as the payment taxes, was initially
institutionalized after the enactment of Republic Act No. 11469 (“Bayanihan to Heal
as One Act”).1

Due to the revenue need of the government,2 the defined extended due dates3
shall not be further extended by the government regardless of any extension or
modification of quarantine.4

The defined extended due dates is applicable throughout the Philippines. If the
said due dates fall on a holiday or non-working day, then, the submission and/or
filing contemplated shall be made on the next working day.5

1 RR 7-2020.
2 Sec 1, RR 12-2020.
3 RR 11-2020.
4 Sec 3, RR 12-2020. The term “quarantine” shall mean but not will not be limited to, community quarantine, enhanced

community quarantine, and modified enhanced community quarantine.

5 Sec 2, RR 12-2020.
 For the full list of statutory deadlines, please see Revenue Regulations No. 11-
2020 attached herein as Annex “A”.

Below is a list of a few important deadlines lifted from the said Regulations:

Type of Transaction BIR Form Period Due Date

Calendar May 30, 2020 or

Quarter thirty (30) days
Ending March from the date of
31, 2018 the lifting of the
quarantine,
whichever comes
later.
Fiscal Quarter June 14, 2020 or
Ending April thirty (30) days
30, 2018 from the date of
1914 - Application for VAT Credit/Refund
VAT Refund the lifting of the
Claims
quarantine,
whichever comes
later.
Fiscal Quarter June 30, 2020 or
Ending May thirty (30) days
31, 2018 from the date of
the lifting of the
quarantine,
whichever comes
later.
1606 - Withholding Tax Remittance Return
For Onerous Transfer of Real Property
Other Than Capital Asset (including
Taxable
and Exempt)
1706 - Capital Gains Tax Return for
Thirty (30) days
Onerous Transfer of Real Property
from the date of
ONETT Classified as Capital Asset (both Taxable
the lifting of the
and Exempt)
quarantine.
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 Month of May 19, 2020

payment of VAT February 2020
declaration Month of June 4, 2020
2550M - Monthly VAT Declaration
March 2020
Month of April June 19, 2020
2020
Monthly eFiling of VAT May 20, 2020
declaration (for eFPS
filers under Group
E)
Monthly eFiling of VAT May 21, 2020
declaration (for eFPS
filers under Group
D)
Monthly eFiling of VAT May 22, 2020
declaration (for eFPS
filers under Group
Month of
C)
February 2020
Monthly eFiling of VAT May 23, 2020
declaration (for eFPS
filers under Group
B)
Monthly eFiling and May 24, 2020
ePayment of VAT
declaration (for eFPS
filers under Group
A)
Monthly ePayment ( for May 24, 2020
Group E, D, C, B)

Monthly eFiling of VAT June 5, 2020

declaration (for eFPS
2550M - Monthly VAT Declaration
filers under Group
E)
Monthly eFiling of VAT June 6, 2020
declaration (for eFPS
filers under Group
D)
Monthly eFiling of VAT June 7, 2020
declaration (for eFPS
filers under Group
Month of
C)
March 2020
Monthly eFiling of VAT June 8, 2020
declaration (for eFPS
filers under Group
B)
Monthly eFiling and June 9, 2020
ePayment of VAT
declaration (for eFPS
filers under Group
A)
Monthly ePayment ( for June 9, 2020
Group E, D, C, B)

Monthly eFiling of VAT June 20, 2020

declaration (for eFPS
April 2020
filers under Group
E)
Monthly eFiling of VAT June 21, 2020
declaration (for eFPS
filers under Group
D)
Monthly eFiling of VAT June 22, 2020
declaration (for eFPS
filers under Group
C)
Monthly eFiling of VAT June 23, 2020
declaration (for eFPS
filers under Group
B)
Monthly eFiling and June 24, 2020
ePayment of VAT
declaration (for eFPS
filers under Group
A)
Monthly ePayment ( for June 25, 2020
Group E, D, C, B)
Fiscal Quarter May 24, 2020
ending
February 29,
2020

Quarterly eFiling / filing Calendar June 9, 2020

and ePayment / Payment Quarter
2550Q - Quarterly VAT Return
(eFPS and non-eFPS ending March
filers) 31, 2020

Fiscal Quarter June 24, 2020

ending April
30, 2020

Audited Financial Year ending May 29, 2020

Statements, November 30,
2019
2307 - Certificate of Creditable Tax Calendar Year June 30, 2020
Withheld At Source, 2019
Year ending July 15, 2020
1702RT - Annual Income Tax Return For January 31,
Corporation, Partnership and Other Non- 2020
Submission of Required Individual Taxpayer Subject Only to Year ending July 30, 2020
Hard Copies of FS & REGULAR Income Tax Rate, February 29,
Scanned Copies of BIR 2020
Form 2307 to eFiled 1702MX – Annual Income Tax Return For
1702RT, MX, EX Corporation, Partnership and Other Non-
Individual with MIXED Income Subject to
Multiple Income Tax Rates or with Income
Subject to SPECIAL/PREFERENTIAL
RATE

1702EX - Annual Income Tax Return For

Corporation, Partnership and Other Non-
Individual Taxpayers EXEMPT Under the
 Tax Code, as Amended, [Sec. 30 and
those exempted in Sec. 27(C)] and Other
Special Laws, with NO Other Taxable
Income
Fiscal Quarter May 30, 2020
ending
January 31,
2020
1702Q - Quarterly Income Tax Return for
Quarterly eFiling / filing Corporations, Partnerships and Other Non- Fiscal Quarter June 13, 2020
and ePayment / Payment Individual Taxpayers ending
(eFPS and non-eFPS February 29,
filers SAWT - Summary Alphalist of Withholding 2020
Taxes
1st Quarter June 29, 2020
ending March
31, 2020

Annual Filing/Submission 1604CF - Annual Information Return of May 30, 2020

Income Taxes Withheld on Compensation
and Final Withholding Taxes
Submission Deadline 2316 - Certification of Compensation May 30, 2020
Payment
Annual Filing/Submission 1604E and Related Alphalist - Annual May 30, 2020
Information Return of Creditable Income
Taxes Withheld and Alphalist
2000 - Documentary Stamp Tax For the month June 4, 2020
Declaration/Return of March 2020
eFiling / filing and For the month June 4, 2020
ePayment / Payment 2000-OT - Documentary Stamp Tax of April 2020
Declaration/Return (One-Time
Transactions)
For the month June 9, 2020
of March 2020
Monthly Filing and 1601C - Monthly Remittance Return of
Payment (non-eFPS) Income Taxes Withheld on Compensation For the month June 9, 2020
of April 2020

Monthly eFiling (for eFPS June 10, 2020

filers under Group
E)
Monthly eFiling (for eFPS June 11, 2020
filers under Group
D)
Monthly eFiling (for eFPS June 12, 2020
filers under Group 1601C - Monthly Remittance Return of For the month
C) Income Taxes Withheld on Compensation of March 2020
Monthly eFiling (for eFPS June 13, 2020
filers under Group
B)
Monthly eFiling and June 14, 2020
ePayment (for eFPS filers
under Group
A)
Monthly ePayment ( for June 14, 2020
Group E, D, C, B)

Monthly eFiling (for eFPS June 10, 2020

filers under Group
E)
Monthly eFiling (for eFPS June 11, 2020
filers under Group
D)
Monthly eFiling (for eFPS June 12, 2020
filers under Group
C) For the month
Monthly eFiling (for eFPS of April 2020 June 13, 2020
filers under Group
B)
Monthly eFiling and June 14, 2020
ePayment (for eFPS filers
under Group
A)
Monthly ePayment ( for June 14, 2020
Group E, D, C, B)
Annual eFiling/ Filing 1700 - Annual Income Tax Return For CY ending June 14, 2020
and ePayment/ Payment Individuals Earning Purely Compensation December 31,
Income (Including Non-Business/Non- 2019
Profession Related Income)

1701 – Annual Income Tax Return For

Individuals (including MIXED Income
Earner), Estates and Trusts

1701A - Annual Income Tax Return For

Individuals Earning Income PURELY from
Business/Profession (Those under the
graduated income tax rates with OSD as
mode of deduction OR those who opted to
avail of the 8% flat income tax rate)
1702RT - Annual Income Tax Return For CY ending June 14. 2020
Corporation, Partnership and Other Non- December 31,
Individual Taxpayer Subject Only to 2019
REGULAR Income Tax Rate Fiscal Year June 14, 2020
ending
1702MX - Annual Income Tax Return For January 31,
Corporation, Partnership and Other Non- 2020
Individual with MIXED Income Subject to Fiscal Year July 15, 2020
Annual eFiling/ Filing
Multiple Income Tax Rates or with Income ending
and ePayment/ Payment
Subject to SPECIAL/PREFERENTIAL February 29,
RATE 2020

1702EX - Annual Income Tax Return For

Corporation, Partnership and Other Non-
Individual Taxpayers EXEMPT Under the
Tax Code, as Amended, [Sec. 30 and
those exempted in Sec. 27(C)] and Other
 Special Laws, with NO Other Taxable
Income
Position Paper to Notice of Thirty (30) days
Informal Conference from the date of
the lifting of the
Position Paper to PAN quarantine.

Protest Letter to FAN/FLD

60-day transmittal letter of

additional relevant
supporting documents

Appeal, Request for

Reconsideration to the
CIR on the FDDA

Other similar letters and

correspondences with due
dates
Tax Amnesty on 2118DA - Tax Amnesty Return on June 22, 2020
Delinquencies Delinquencies
For erroneous June 14, 2020
payments
made from
Application for credit or March 17,
refund of taxes 2018 to April
erroneously or illegally 30, 2018
received or penalties
1914 - Application for Tax Credits/Refunds
imposed without authority For erroneous June 30, 2020
under Section 204(C) of payments
the Tax Code made from
May 1, 2018 to
May 31, 2018

Filing and Payment of For CY ending June 14, 2020

Annual Capital Gains December 31,
Tax Return (For Onerous 2019
1707-A - Annual Capital Gains Tax Return
Transfer of Shares of
for Onerous Transfer of Shares of Stock
Stock Not Traded For Fiscal June 14, 2020
Not Traded Through the Local Stock
Through the Year ending
Exchange
Local Stock Exchange) January 31,
2020

Quarterly Filing of 1st 1701Q - Quarterly Income Tax Return For For 1st Quarter June 14, 2020
Quarter Income Tax Self-Employed Individuals, Estates and 2020 ending
Rerum for Individuals Trusts March 31,
2020

Quarterly eFiling/Filing 1601EQ – Quarterly Remittance Return of For Quarter June 14, 2020
and ePayment/Payment Creditable Income Taxes Withheld ending March
(eFPS filer and non eFPS (Expanded) 31, 2020
filer)
 1601FQ – Quarterly Remittance Return of
Final Income Taxes Withheld

Monthly Filing and 0619-E - Monthly Remittance Return of For the month June 9, 2020
Payment (non-eFPS) Creditable Income Taxes Withheld of March 2020
(Expanded)

For the month June 9, 2020

0619-F - Monthly Remittance Return of of April 2020
Final Income Taxes Withheld

Monthly eFiling (for eFPS 0619-E - Monthly Remittance Return of For the month June 10, 2020
filers under Group Creditable Income Taxes Withheld of March 2020
E) (Expanded)
Monthly eFiling (for eFPS June 11, 2020
filers under Group
D) 0619-F - Monthly Remittance Return of
Monthly eFiling (for eFPS Final Income Taxes Withheld June 12, 2020
filers under Group
C)
Monthly eFiling (for eFPS June 13, 2020
filers under Group
B)
Monthly eFiling and June 14, 2020
ePayment (for eFPS filers
under Group
A)
Monthly ePayment ( for June 14, 2020
Group E, D, C, B)

Monthly eFiling (for eFPS For the month June 10, 2020
filers under Group of April 2020
E)
Monthly eFiling (for eFPS June 11, 2020
filers under Group
D)
Monthly eFiling (for eFPS June 12, 2020
filers under Group
C)
Monthly eFiling (for eFPS June 13, 2020
filers under Group
B)
Monthly eFiling and June 14, 2020
ePayment (for eFPS filers
under Group
A)
Monthly ePayment ( for June 14, 2020
Group E, D, C, B)
 B. Manner of Accepting Payment of Internal Revenue Taxes

In consideration of the extension of Enhanced Community Quarantine (“ECQ”)

last 15 May 2020 and MECQ in other areas until 31 May 2020, the following manner
of filing and payment6 of taxes due, including payment of Amnesty Tax, is still
allowed until 14 June 2020:

1. File the tax return, and pay the internal revenue taxes at the nearest
Authorized Agent Banks (AAB) even if located outside of the RDO
jurisdiction; or

2. File the tax return, and pay the corresponding tax thereon to the Revenue
Collection Officers (RCOs) of the nearest Revenue District Offices, even in
areas where there are AABs.7

C. Mandatory Extension of Deadlines for the Payment of Local Government

(LGU) Taxes, Fees, Charges

The Department of Finance mandated the extension of deadlines for the

payment of taxes, fees and charges imposed and collected by LGUs within their
respective territorial jurisdictions as of 25 March 2020 to 25 June 2020. Any local tax,
fee, or charge accumulating or due and demandable during the extended period shall
incur no interest, surcharge or penalties.

However, all previous delinquencies shall be due and the accrual of interest,
penalties and surcharges shall begin after the extension.8

D. Exemptions from VAT, Excise Tax and other fees

The importation of critical or needed healthcare equipment or supplies

intended to combat the COVID-19 public health emergency or the materials9 needed
to make such health equipment and supplies are exempted from VAT, Excise Tax and
other fees, and will not be subject to the issuance of Authority To Release Imported
Goods (ATRIG) from the Bureau of Customs.

However, exemption from ATRIG shall only cover the importation of health
equipment and supplies which arrived and were cleared by the Bureau of Customs

6 Payment in cash shall not exceed Php 20,000.00; check payment will have no limitation if the same is made to respective
Revenue Collection Officers until 14 June 2020.
7 RMC 48-2020.
8 DOF Department Circular 002-2020.
9 Provided that the importing manufacturer is included in the Master List of the Department of Trade and Industry and other

incentive granting bodies.

during the three (3) months effectivity of the Bayanihan to Heal as One Act, unless
extended or withdrawn.10

Healthcare equipment or supplies include:

1. personal protective equipment (i.e., gloves, gowns, masks, goggles, face

shields, surgical equipment and supplies);
2. laboratory equipment and its reagents;
3. medical equipment and devices;
4. support and maintenance for laboratory and medical equipment, surgical
equipment and supplies;
5. medical supplies, tools, and consumables (i.e., alcohol, sanitizers, tissue,
thermometers, hand soap, detergent, sodium hydrochloride, cleaning
materials, povidone iodine, common medicines (e.g., paracetamol tablet and
suspension, mefenamic acid, vitamins tablet and suspension, hyoscine
tablet and suspension, oral rehydration solution, and cetirizine tablet and
suspension);
6. testing kits; and
7. such other supplies or equipment as may be determined by the DOH and
other relevant government agencies11

Donations of critical needed healthcare equipment or supplies or relief goods

shall not be treated as a transaction deemed sale subject to VAT. Any input VAT
attributable to such purchase of goods shall be creditable against any other output
tax.12

E. Exemptions from Donor’s Tax

The following donations are exempt from Donor’s Tax:13

1. cash,
2. critical or needed healthcare equipment or supplies,14
3. relief goods,15 and
4. use of property16

Provided the recipients are the any of the following:

10 Item V par. 1, RMO 10-2020.

11 RR 6-2020.
12 Sec 7, RR 9-2020.
13 RR 9-2020.
14 Including imported critical or needed healthcare equipment or supplies or materials needed to make the same as

mentioned under RR 6-2020.

15 Such as, but not limited to, food packs (rice, canned goods, noodles, etc.) and water.
16 Shuttle service, use of lots/ buildings, etc.
 1. The National Government or any entity created by any of its agencies which
is not conducted for profit or to any political subdivision of said
Government, 17
2. Accredited non-stock, non-profit educational and/or charitable, religious,
cultural or social welfare corporation, institution, accredited non-
government organization, trust or philanthropic organization or research
institution or organization;18
3. Private hospitals and/or non-stock non-profit educational and/or
charitable, religious, cultural or social welfare corporation, institution,
foundation, nongovernment organization (even if non-accredited), trust or
philanthropic organization and/or research institution or organization;19
and
4. Local private corporations, civic organizations, and/or international
organizations/institutions which (1.) actually, directly and exclusively
distribute and/or transfer said donations/gifts to and/or (2.) partner as
conduit/logistical machinery with, the accredited NGOs and/or national
government or any entity created by any of its agencies which is not
conducted for profit, or to any political subdivision of the said
Government.20

F. Full deductibility of donations

The donations enumerated above are fully deductible from the gross income of
the donor, subject to the submission of documentary requirements and verification by
the BIR.21

G. Exemption from Documentary Stamp Tax (DST)

No additional DST, including that imposed under Section 179,22 19523 and 19824
of the NIRC, shall apply to credit extensions and credit restructuring, micro-lending
including those obtained from pawnshops and extensions thereof during the ECQ
Period.25

H. Guidelines on Temporary Measures Adopted by Taxpayers Relative to the

Receipting/Invoicing Requirements during the ECQ

17 Sec. 101 (A) (1) of NIRC, as amended.

18 Sec.101 (A) (2) of NIRC, as amended.
19 Sec. 4 (1), RR 9-2020.
20 Sec. 4 (2), RR 9-2020.
21 RR 9-2020.
22 Stamp tax on All Debt Instruments.
23 Stamp Tax on Mortgages, Pledges and Deeds of Trust.
24 Stamp Tax on Assignments and Renewals of Certain Instruments.
25 RR 8-2020
 The following guidelines and procedures must be strictly observed by
taxpayers utilizing temporary measures/workaround procedures26 during the ECQ
period, in relation to receipting/invoicing requirements:27

1. Notify the BIR through a formal letter on the temporary

measures/workaround procedures being implemented by 14 May 2020 (i.e., 3
days from the effectivity of the RMC), with the following information:

a. Name of taxpayer;
b. Registered address of taxpayer;
c. Taxpayer Identification Number with Branch Code;
d. Temporary measures to be used/being used during the ECQ period,
indicating the serial numbers of the receipts/invoices that will be issued;
e. Statement that taxpayer is amenable to a post-verification of the
reported sales during the period covered whenever the CIR so orders;
and
f. Signature of taxpayer or its authorized representative and designation.

The letter shall be sent via email to:

§ For Non Large Taxpayers:

Client Support Service (CSS)
Attention: Taxpayer Service Programs and Monitoring Division
(TSPMD) at elenita.mariano@bir.gov.ph (for Regular Taxpayers)

§ For Large Taxpayers:

Large Taxpayers Assistance Division (LTAD) at
mildred.reyes@bir.gov.ph (for large taxpayers registered under
RDO 116, 125 and 126)

Excise Large Taxpayers Regulatory Division (ELTRD) at

ma.rosario.puno@bir.gov.ph (for Excise LTs registered under
RDO 121 and 124)

26 a) BIR Printed Receipts/Invoices pursuant to RMC No. 28-2019;

b) Scanned Copy of Receipt/Invoice with ATP and electronically transmitted in JPEG, PDF or any equivalent format to the
customer;
c) Computer-aided Receipt/Invoice in Excel format not covered by an ATP and similarly transmitted electronically to the
customer;
d) Supplementary Receipts/Invoices were issued (i.e., Delivery Receipts, Acknowledgment Receipts, etc.) in lieu of the
Principal Receipts/Invoices (i.e., Official Receipt and Sales Invoice);
e) Receipt/Invoice using the existing Computerized Accounting System or its Components with approved Permit to Use
(PTU) or Acknowledgement Certificate; however , the said receipt/invoice is being sent electronically or via electronic mail (e-
mail) in JPEG, PDF or any equivalent format to the customer; or
f) Receipt/Invoice generated from a newly developed receipting/invoicing software or CAS or its Components without duly
approved PTU or Acknowledgment Certificate, which was used to temporarily generate/issue the receipts/invoices and the
receipt/invoice is being sent electronically in JPEG, PDF or any equivalent format to the customer.
27 RMC No 47-2020.
 LT District Office Cebu at edenny.lingan@bir.gov.ph (for LTs
registered under RDO 123)

LT District Office Davao at emiliano.singco@bir.gov.ph and/or

rdo_127@bir.gov.ph (for LTs registered under RDO 127)

2. Once the ECQ is lifted, the taxpayer must immediately issue the duly
authorized receipts/invoices to their clients to cover all sales transactions that were
issued temporary receipts/invoices. The actual date of transaction must be
indicated in the authorized manual receipts/invoices to be issued and a copy of
the temporary receipt/invoice attached to the file copy. The temporary
receipts/invoices should be prioritized in the issuance of authorized
receipts/invoices over current transactions.

For taxpayers using receipting/invoicing system or CAS, where the date of

the transaction is automatically indicated on the receipt/invoice, the actual date of
the transaction should appear on the face of the system generated
receipts/invoices in any manner feasible.

3. A Summary of Temporary Receipts/Invoices issued should be

submitted to the respective BIR Offices within 90 days from the date of the lifting
of the ECQ.

This document contains a summary or the legal issuances discussed above. It was prepared to
updated the law firm’s clients about recent legal developments. This does not constitute as legal
advice or an opinion of the law firm or any of its lawyers.

This document is only a guide material, and the law firm makes no representation in respect of its
completeness and accuracy. There may also be supplements to the legal issuances which are not
included here, or there may be amendments published after this has been circulated. You should
check the official version of the issuances.

For further inquiries, e-mail us at vglawmail@vglaw.com.ph

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