2020 QUARANTINE-RELATED ISSUANCES IN THE PHILIPPINES

Issuance Date Issued Description

RMC No. 027-20 March 17, 2020 Extends the deadlines for the filing of VAT refund
applications and suspends the 90-day processing
period of VAT refund claims until the lifting of the
“community quarantine” of the President pursuant to
the implementation of ECQ in Luzon. The RMC did
not specify whether the extension shall apply only to
areas placed under ECQ.
RMC No. 034-20 March 27, 2020 Pertains to the suspension of the running of statute of
limitations in the assessment and collection of taxes
from March 16, 2020 until the lifting of the national
emergency and for 60 days thereafter. The RMC shall
apply nationwide.
Joint Resolution April 6, 2020 ECQ over entire Luzon extended to April 30, 2020
No. 20
RR No. 10-20 April 9, 2020 Provides for the extension of filing and payment
deadlines. No mentions of applicable areas. The RR
only states “If the ECQ period will be extended further,
the filing of the returns and payment of the
corresponding taxes due thereon, and submission of
reports and attachments falling within the enhanced
extended period shall be extended for thirty (30)
calendar days from the lifting of the ECQ”
RMC No. 43-20 April 15, 2020 Pursuant to the extension of ECQ period, the ff.
workaround procedures for filing and payment are
provided:
1. Payment of taxes at the nearest AAB,
notwithstanding RDO jurisdiction
2. File and pay taxes at the nearest RDO, even
in areas where there are AABs
RR No. 11-20 April 29, 2020 The RR mentions that the extension of due dates shall
be made applicable throughout the Philippines.

The RR also defines the term "quarantine" which shall

mean any announcement by the National Government
resulting to limited operations and mobility, including,
but not limited to, community quarantine, enhanced
community quarantine, modified community
quarantine, and general community quarantine.
RR No. 12-20 May 14, 2020 The RR amends the definition of “quarantine” to
exclude general community quarantine.
RMC No. 48-20 May 22, 2020 Pursuant to the extension of ECQ and MECQ period,
the aforementioned workaround procedures for filing
and payment are provided.

RMC No. 074-20 July 15, 2020 Clarifies RMC No. 034-20 on the suspension of the
running of statute of limitations. It shall be from March
16, 2020 until the lifting of Extreme Community
Quarantine (ECQ) and for 60 days thereafter. The
RMC shall apply nationwide on areas placed under
ECQ.
RMC No. 077-20 July 30, 2020 Clarifies the meaning of ECQ as provided in RMC No.
074-20 to mean Enhanced Community Quarantine.
RMC No. 079-20 August 5, 2020 Provides for the workaround procedures for filing and
 Issuance Date Issued Description
payment of taxes in NCR, Bulacan, Cavite, Laguna,
and Rizal which are under MECQ. All taxpayers
registered under the jurisdiction of RDO Nos. 24 to 34;
38 to 54B may file and pay taxes at the nearest AAB
regardless of the RDO jurisdiction. The RMC shall
take effect immediately until MECQ has been lifted in
the aforementioned areas.
RMC No. 080-20 August 6, 2020 Amends RMC No. 079-20 on the affected areas, to
wit: “All concerned taxpayers duly registered under
the jurisdiction of RDO Nos. 24 to 34; 38 to 57”