REPUBLIC OF PE PHTLAPPINES. DLPATIMUNT OF FINANCE BUREAU OP INTERNAL REVENUB 15 SEP 2020 REVENUE MEMORANDUM CIRCULAR NO. FZ- 2020 SUBJECT + Clarifying the inission of BIR Form No. 1709, or the Ri Form, aid its Attachments, ay Prescribed in Revenue Regulations (RR) No, 19-2020 ro AIL ‘nal Reyenue Officers and Others Concerned Scetion 6 of RR No, 19-2020 tahdates that IR Form) Nox 1709, or tho RPT Foon, Shull be altached to the Annual Income Tax Return (AIR) for vn current uaxable year and Subsequent sears. On the other hand, Revenue Memorandum Cireala (RMC) No. 76.2020 srilled that BIR Form No. 1708 and. its required documents ehh be submitted as ‘attachments to the ATR for fiscal year ending March 31, 2020 ‘until September 30, 2020. Due. however, to the continuing adverse iipaets of COVID- order 10 assist the aspayers, individials or somply with the mandates of RR No. required documents sh 19 Non-individuals, giving then suffie 19-2020. submission of BIR Form No. 1709 and its I be further estenuted as tolows: anual Income Tay Return Extended Deadline For Fiseal Year Ending March 31, 2020 and April’30, 3030 December 29, 2020 i For Fiscal Vear Ending May 31,2 020) andl June 30, 2020 | Por Fi January 31, 2021 March 1, 2021 nding Sepicmber 30. 2020 and October 31, | March 31,2027 ‘al Year Ending July 31, 2020 and August 31, 2030 For Fiscal Year Ending November 30, 2020 and Calendar Year April 30, 2037 (Ending December 31. 2020 All other circulars which are inconsistent herewith are hereby repealed, modified and/or amended accordingly. All internal revenue officers, this Circular the widest disse employees and others tion and publicity as possi This Circular shall ke effect immediately, BUREAU OF INiExP: PAIN BO I ae a WL! RECORDS MGI. DIVISWim