Deadlines for tax amnesty, returns extended anew

April 22, 2020

The Department of Finance  has issued Revenue Regulations 10-2020 further extending deadlines to submit or file necessary documents and/or pay taxes required under the Tax Code of 1997 as amended, following President Duterte's extension of the enhanced community quarantine  period in Luzon until April 30.

The new regulations amend Section 2 of. 7-2020, which was issued earlier to implement the provision in Republic Act . 11469, or the Bayanihan to Heal As One Act extending various tax return deadlines that fell due during the original ECQ period. 

In light of the two-week extension of the ECQ, RR 10-2020 further extends the filing, submission, and payment of various forms and requirements into May and June 2020. 

For example, the filing and payment of annual income tax returns has been pushed down to May 30, from the earlier extended deadline of May 15. 

The deadline, meanwhile, for taxpayers to avail of the tax amnesty on delinquencies  under RA 11213 and implemented by RR 4-2019, as amended, has been moved from April 23, 2020 to June 8, 2020.  

This gives taxpayers ample time to settle their tax delinquencies while allowing the Bureau of Internal Revenue to increase its collection from the tax amnesty program. 

The regulations also adjusted due dates for the filing of position papers to notice of informal conference, memoranda, and other correspondences with due dates to file during the ECQ, by giving taxpayers another 30 days from the final date of the lifting of the ECQ to submit them to concerned BIR offices. 

Also, the suspension of the running of statute of limitations was further extended up to 60 days after lifting of the order declaring the state of emergency. 

Furthermore, the period to apply for a new authority to print receipts/invoices, where the expiration date(s) falls within the ECQ period is extended until 13 May 2020, or for 30 calendar days after the lifting of the ECQ, whichever comes later. 

Meanwhile, taxpayers can continue to use the receipts/invoices with expiration falling within the ECQ period until 13 May 2020, or for 30 calendar days after the lifting of the ECQ, whichever comes later. 

This benefits taxpayers who cannot apply for a new ATP or the accredited printer cannot deliver said receipts/invoices because of the ECQ.  

However, issued receipts/invoices shall be stamped with the following: “Emergency Extension for Use until May 13, 2020." 

RR 10-2020 also states that if the ECQ is further extended, the date shall be 30 days after the last day of ECQ.