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Republic of the Philippines Ww Department of Finance anise BUREAU OF INTERNAL REVENUE, or National Office Quezon City April 9, 2020 E REGULATIONS NO. 10-2020. BIECT: Amends Section 2 of Revenue Regulations No. 7-2020 relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (2) of Republic Act No. 11469, otherwise known as “Bayanihan to Heal As One Act” TO: All Internal Revenue Officials and Others Concerned ECTION 1. PURPOSE. ~ Pursuant to Section 4 (2) of Republic Act No. 11469, otherwise known ay “Bay anihan to Heal As One Act”, declaring a state of national emergency over the entire country. and in consideration of the extension of the Enhanced Community Quarantine (ECQ) Period until April 30, 2020, these Regulations are hereby promulgated to amend certain provisions of RR No. 7-2020, panticularly on the extension of deadlines to submit, file and/or pay the necessary documents and/or taxes required under the Tax Code. as amended, as well as in the existing revenue regulations. SECTION 2. AMENDMENT. - Section 2 of RR No. 7-202 hereby amended to read as follows: “The following statutory deadlines for the submission and/or filing of the following documents andlor returns, as well as the payment of the following taxes, are extended as follows’ Type of Transaction” Original | Extended Due amet BIR Form Name of Form Period | Oritinal re T | VAT Refand To1d | Application for VAT March 31.) May 15. 2020 or Credit Refund Claims, 2020 | thiny (30) days trom the date | the lifting ofthe | FCO. whichever | semester | i Covering} Apai'30, | May 30, 2020 0° Fiscal 2020 | thirty (30) dass | Quarter from the dae ot | Ending the lifting ofthe } | April 30 ECO. whichever | | 2018 somes later = ToONETT [Tans | Withhotding Tax Remitan NA Thiny 30) | | | Retwm For Onerous Transfer ‘of Real Property Other Than Capital Assct (inclu Tanabe and Exempt) Te al Gains Tax Ratan or | | Onetous Transfer of Real Proper Clasitied x Capt set hots Taxable and Fxcnpt | Type of Transaction? ant] Exended Doe et sun Form | NameatForm | oe | Se T707 | Capital Gains Tax Return for | ‘neous Transfer of Shares erseks Net Traded | Thrvogh te La Sock scan Donors Tax REO TROT] Tre Tax Ren ST Mami Fig] 50M] Moy VAT Decarton | Foric Marsh 30] Way S05 and Papten (ne twmihor | 3020 as) Feta p20 | Fortis] Apetzo | Nay 33030 rmonhot | 20 | Sart no 7 Noni TaHONP | Moy Remianseat ——] tortie] Marsh 0 May © 3030) Sri Filing and Percentage Taxon Winsings | mont ot | 2020 rayon Py ment find Pris Withheld ty Race | February is Trach Op Et Tortie] Apaian, | May fronihof | B0B0 Nuvh m2 =} Minin afaine | ESOT] Moin VAT Detain] For ae] March] Ms ©3050 tiorst¥s fe tmonthot | 00 | der Groep E> Petey “Monthly eFiling 2020 March 22. | May 7.2020 oret Ps few ter Groep DI | “Monthly Filing “March 23. tioret Ps fiere | on ner Group ©) enith ering] Vaan tioret Bs fies ‘0 tinier Group) “Monthly eFiling: 1 March 25, | May 10.2020 and ePayment for Soo | ers ten under Group Ay } Noah . | 228 ce | | | FMennytime Farias Ape Way RO tore ters rm ot | *Bo20 | | ge coup Sash Stent srg bao [Aga Wn ioral bs fers Soo0 se Gop DL ‘ont cing Tea ma tore fire Si30 under Group C) | Sons cing } Spa My FET Uoret Ps fier | Bis unde Group Bd Monthly eF ing ay Apa] Way 38 200 and ePayment (for APR 14 2020 20x | crs fiers under nt Group 8) Sime PNET] | Apa 3 (ior Group ED | Sao chy Origa] Fatnded Dee ee ee 7] uae oT Guanes VAT Rim | For Fnal Ts filing and | Quarer 2020 | | | eaten | in Pasnet cPS rs | sulmets 2m | fer ro) aH CStenar | “Sino tare cxing Stach | 2020 +t aiy SSP] N Samay Caco forts | Mah Wap 30 See or SittiushcsImpaton | Quine | 320 os oui ‘han hn | Tor REED | Cena | “S20 einer Scns ek hin | 7 anemone Toric Wash 35 Man oi untacues Owner | ana crtmporere nine | Mota Sas hen reaper pon Matt Aer Tre Wy RH | Tobacco Products Calendar | & Sweetened Quarter Bose dics cure | ink | | be 9] Registration of NA NA For Fiscal | March 30, | May Conus Narn | anno Dake sss oxime noe ere fesuning a nowin Fortisad | pao] May 35D cen ora vera | Sino cong | Sha m0 | Sian 3S] Naat Tm TaN | Nay TH Royo Seomene i Copevattsa | 3307 | Scand Coie ie of Cea Tx Bier 07 ‘ancl Soe crest | oer aN seman Tas Rein CS, erp elonerNowinintial e-bay armor sues Ons r KrattaRinome ax” | Caen | 2020 rroawy | Ra Yer An sme Tx Rtn | | feces Patnerton | mvomerNemingitaal FST] eH mice el [Forres Tine Sata mpcome | Sy Tarccoressncome,| | ine, fj Sect . 1 1702EX_| SPECIAL PREFERENTIAL shee w APR 14 2020 800 AM gaat Veananioa a] Faended Doe sara wan erm Perioa | crigeal | Exended 7 | RATE | eS | ie eapsesen, Pewee voter Ned ea | Teagasc ENEMY Ue te i canara | thee Sand ne ered | | insez 2c Tand Omer Suite ia NO Sher tenc leone cae or a ar ee Satna ny | o0 te | em BP ana as ting | 020 Steet oa ay SAT | WA may loa Farmar | Mah | Hag rsteion Sirehcecriponaians | Quer” | 2000 | eres Sung femmes Lista i esa tae | Cewar | “Sooo | ‘Quarter | ending | Stare. ri Hise arg Tran eat ome Tae] For Pcl] Sie] Har Rican ene eereraien, | Quer” | 2000 charmer Teche beau Naw: | sane | Payment (cFPS: | Individual Taxpayers January | | and non-cFPS | SAWT 31,2020 j fie scnaog ipsaon Teta eT | Samedgteerceawti | Sem | oa rons | 29.2020 | Ta aa TET eel ones PRA TT | Nietarbon ean oes won mone Scone and Pl ‘Santi Tes | Sia Bie Ceniteaion of aK eH eulne creme sa = eee (Wet a | Rem oa cas TA Wc 3] a Mimesehminica | ‘ielaed’ | ef Credit wenne toes 020 Aone | Mihel and Aipat Fag Fea] Ho] Deana Sump PER | AES aces! oom woot | “Jono | Payment March \ | 2000-01 | Documentary Stamp Tax 20 | Seiwa ome Trt) map i gad | ae | mites oat | “faze Sag topenst | Sch All Taxpayers | 2020 dhe CRMC POS ——_ ariowending n even no, L | l W spn 4 2000 e008 [Tove of Transaction Original | Extended Due | Decanast BIR Form Name of Form Period | gritinal a 1] Monihiy chimp | 100 wath] Monthly Remittance Rem | For the pail W,] May 38, 3030 | | Fiting and MAP | of Value-Added Tax and | month of | 2020 Payment Other Peroentage Taxes | March | Payment Withheld (Under RAs 10st. | 2020 To49, 4241, $424 and 9337) and Monthly Alphalistof | Paves 1606 | Withholding Tay Remittance Return For Onctous Transfer ‘of Real Property Orbe Than Capital Asset (including Taxable and Exempt) Fo [Nonny tite] 1a) Wiotding Tax Remitanes | Forte Voy 3 [| rating ant Return for National smonthof Payment Goverment Agencies | March Reminance NOx! 2 ul 2 | Monthiy Filing T200M | Pxcise Tax Return for Tor the “April 10. 20m Mineral Pda tmonthot | 2020 RRemitance forthe Marsh amount of exche 2000 tenes lected ftom payment | SET Mons Ting] T601C—] Moniiy Remitanse Rewam Forth] Ape WO,” Nay 35 3030 fd Papen tone Srinome tases Withheld | monthar | 3020 | | FPS) ‘on Compensation March | 2020 FT won TA Monthy aks Regma Forte] ape 10) Map 38 2030 Submision of mmonhot | 2020 Sales Rept of Marsh Ail Laxpaners 220 using CRM. POS: swith TIN ening in od no. | Monthiy eFiing ToOTC | Monthy Remitance Retwm | For the May 262030 (ior et PS users fof Income Taxes Withheld | month of under Group Ey | ‘9n Compensation March [ Monthly

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