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    © All Rights Reserved
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    12 views15 pages

    Revenue Regulations No 11-2020

    Uploaded by

    JustGentle

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
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    REPUBLIC OF THE PHILIPPINES sPRan2nen DEPARTMENT OF FINANCE con BUREAU OF INTERNAL REVENUE. Quezon City April 29, 2020 REVENUE REGULATION! No. 11-2020 Amends Section 2 of Revenue Regulations No. 10-2020 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 (z) of Republic Act No. 11469, otherwise known as “Bayanihan to Heal As One Act” TO: All Internal Revenue Officials and Others Concerned TION 1. PURPOSE. ~ Pursuant to S known as “Bayanihan to Heal As One Act arising from the Coronavirus Diseas tion 4 (z) of Republic Act No. 11469, otherwise declaring the existence of a national emergency 2019 (COVID-19), and in consideration of the extension of the quarantine period until May 15, 2020, these Regulations are hereby promulgated to amend certain provisions of RR No. 10-2020, particularly 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. CTION 2. AMENDMENT TO SECTION 2. - Section 2 of RR No. 7-2020, as amended by Section 2 and Section 3 of RR No. 10-2020, is hereby further amended to read as follows: “The following statutory deadlines for the submission and/or filing of the following documents and/or returns, as well as the payment of the following taxes, are extended as g ge f BIR Original _TresorTramaction Docent | gr | NemeafForm | Period | Fxtended Dae Dae 1] WAT Refind | 1914 | Application for | Coveringthe | March 31, 7 May 30,2050 or | | VAT CredivRefund | Calendar 2020 "| thay (30) days from | Claims | Quarter Ending. | the date ofthe lifting | | Maren'31,2018 | | ofthe quarantine, | | whichever comes lter | | ‘pal 30, [Hume 142000 othiy | | 2020 | | (30) days from the | date ofthe iting of } | the quaractine, | ‘whichever comes iter Covering Fiscal Tan 30,3030 0 i Quarer Ending | 2020 | thiny (30) days from May 31,2018 the date ofthe liting | i | “ortte quirantine, | | | whichever comes later 1608 | Withholding Tax) __ 7 Date ot | Thirty (30) days rom | | Remiance Return | sting and | tne dae of the iting For Oneros payment | ofthe qurentine | ‘Transfer of Real Sls | | | Property Other within dhe | | Than Copal Asset | | period of | | including Taxable | | and Exemp | | ae Be sas | | Return for Onezous | March 16, | | Transfer of Real | | 2020 | | Propeny Classica | | | ae Capital Asset | | | | (oth Taxable and | | Capital Gains Tax | Jee Return for Onerous i i Transfer of Shares | | | | of Stocks Nov | | | | Traded Parough the | | Local Stock | | | | | Exchange | | 4 | Donors Tax Retum | | | | state Tax Reta) | | 3) Moniy Fig and Monthly VAT” |For ie month) Mareh 20, 7 May 19,3020 © Payment (aomeEPS) | | Declaration | of February 2020 | 20 | | | Fore moni ane 303 | 4 | of March 2020, \ of Apni 2020 | 2020 i | | | | Monty eFiingFiing —[1600WP | Monthly Remitance | Forte month) Maveh 30, May 19,3030 sul ePayent. Payment of Percentage Tax | of Febuary 20" | (cFPS) | on Winnings and | 2020 | | | Prizes Withheld by Forte month | Apal30, | June 3020 | Race Track of March2020, | "2020" | | Operators | | | | | | Forite mont [Say 30, | June 7, 30307 | or Apat2020 | 2020" | | type or Transaction Decusnent Namect'Forn | Pein’ | OME | tended Dee Dat | ] Monthy ting Gor fony VAT | Forthe month | Mareh31, | May 20,2020 —_| | GBPS filets under Group ecaraion of February 2020 | | |p 2020 | | Monthly eFiling (for “March 22, ‘May 21,2020 | | eFPS filers under Group 2020 | D) “Monthly Filing ice ‘March 23, EPS filers under Group 2020 | lo | Monthly eFiling (er) March | filers under Group 2020 Monthly eFiing and ‘March 28, Payment (for eFPS Silers | 2020 Under Group A) | | Monthly ePayment (for May 24,2020 | Group E, D.C, B} Monthly eFling (Toe Forthe month Tune 5, 3030 EPS filets under Group | | of March 2020 E | ‘Monthly eiing (oe | Tune 6, 2030 cFPS filers under Group | | Poy | | ‘Monthy Fling (or) | Apalas, | June 7, 2030 EPS filers under Group | i 2020 Pet | | | SaneaREE| ESSESeneeeeneeeeses [Monthly eFiting (far | | | | Apalaa, une 8, 2020 | GES es ander Group | | 020 8) | | Monty Filag and | | Rpal3s, [Tune 2030 ‘ePayment (for FPS filers | | 2020 under Group A) | | ‘Montily «Payment (Tar | Ripa, | Tune 9, 365 Grovp E..D,C.B)_ | 2020 ‘Monthly Filing (for | Forthe mony) May 21, | Jane 20,2020 {FPS filers under Group | | of apn 2020 | 2020 m | Monthly eFiing Gor | May 33, | Tune 21,2020) HPS flrs under Group | | 220 Dewan | bos tt ice | Monthly Filing or | 1) May [Tan 23, 300 | GEPS filers under Group | | maz” | C j— — |] Monthy Filing (or | || GRP filers under Group | | | fee ee reece ctl | / 1 | fonihly Filing and j | Wag] Tane 33, on) | ePsyment (oe FPS Slers | | 20" | | | ander Group | | Monthy ePaymene (for | (Maya, ane 35, Ba |__| Group £1. CB) ieee eee 2020 |e) Quarry eFiing’ fling | 25300" | Quarterly VAT [For Fiscal | March 25, | May 24,2030 | and ePayment’ Payment | Return Quarter ending | 2020 | | (eFPS and non-cF PS | February 29, | | fen | 2020 / | | For Calendar| “April 23, | Tne 9, 2030 | | Quaner ending | 2020 | | | | Mareh 31, 2020 | | or Fiscal | | | Quarter ending | ___| Apa 30: 2020 wv apman 2020 can e 1 1 1 1 1 1 | Typeot Transaction Document | BK NampeotForm | evod | 288 | Estendea Dae Date | ail 7 deca | | 7] Seana Sts ——] WR Say Teak] Pore ——[ Wrens] aay Submission (non-eFPS) | Sales’ Purchases’ | Quaner ending | 2020 | Inpontom | Fenay a | | | | ‘For Galniar —Rpa 5305 | | unrendng “Sono” | | | | March 31,2020 | i | Fir Fiscal Tune 34,2030] | Quaner ending | 2020 | | | fonts aee | | | Swom Statement of | NA | Sworn Staiement” | For Fiscal | March 8, } May 38,2000 Mamiecuver | | | Quaterendng | “Se20 | |_| Iori Volume of | Peay | | | Stef cct pacar | bose Sando Alot | | RorGakd—[ga a] hme] onason Pract | Quarter ending | 2020 | || Sweetened Beverage | arch 312 | | | Products | AN RIES, | Le ForFixcal | May 25) Jone 24,2020 | Quarter ending | 2020 | | Apa 30,2020 | | | | | | | | (9 Regain of WA [Wx | For Fiscal Vear_| March 30, | May 29,3020 | Computerized Books of (F¥jending 2020 Accounts and Other February 2, | | Accounting Records in 2020 | Z Eecronie Format | | For Fiscal Venr_ | April30, | June 143020 i | | (FY)ending | 20200 | | | Mareh 31,2020 | | — | | For Fiscal Year [May 30, | June 39,2020 | | | (PY ending 3020 | | April 30, 2020. | | L ‘ 4 [70.7 Submision of Required | —AFS | Auaied [ ForFY ending | March 30, | May 20,3050] || Hard Copies of FS | Statements November 30, | 2020 | Seanned Copies of BIR 2307 2019 | Form 2307 teFiled Conitieae of 1702RT, MX, Credible Tax | i [rome | Wintel Source | | | | Annual Income Tax i ane or Calendar | Api 30,-| Tune 35; | i Pamenteana | Year(C¥)2019 | © 2020 | | | r7024x | Other Non | | | | Individual Taxpayer | | | | | | Subject Only to | | REGULAR Income | eek For Fiscal Vear | May 30, | ending January |” 2020 | | Annual Income Tax | Suing January b | | Return for euatee | | | Corporation, | | | Y702EX | Partnership and | | Otter Non- Individua with | fy APR 2120 ann r T T ] Type ot Transaction Document BIR | Name ofForm Period’ | OPH Extended Due Date 4 J For Face Vear | Tune 30, | Jalp30,3057 | toding Febray | 2020 Boe Sujet to | SPECIAL REFER | | ENTIAL RATE | | | | ‘Annual Income Tax | | | Return for | | ‘Corporation, | | i | Partnership and | | Gitar No. i | indivi | | ‘Taxpayers EXEMPT Under the Tan Cote a8 ‘Arendt (Se. 30 | tod hose exempted | in See. 210) and Other Special Laws, | | SH NO Omer Tanti lacome | | r Submission of 2019) NVA” | Inventory List For FY ending | Mareh30, | May 29, 2030 ( iasontory tit Febru. | 30z0 | bnz0 Ieee | For FY ending | Apai30,"| lane 12 3050 | | ‘March 31, 2020 2020 | [For FY ending | May 30, | june 29,2020 | ‘pata 2020_ | 3620 | 2] Gaara SEPT NIK Say ata [For Fal — | Mirch 3] ny 29,3000 -eSubmission (eFPS) | Sales/Purchases/Im | Quarter ending 2020 | | | portations | February 29, | | | Ap, 2080 | | | Quarter ending 20200 | Mardhat- 300 [rorFical | “Nay 20m | Quarter ending 2020 | | April 30,2020 mB sly ellmg Wing | 17020] Quarey Tacoma | For Feal 3 May 3.2020 | [Sacrament Ferme TaxReum ‘or | Quaner ending | 2020 | | tts andnonetts Corperaton, | Sanry 3 | | fies) Parmesan | 2020 : | | | other one Far Fisal | Apa 33.-| ue 12D | | | [Tadd Guanerending | “Zo20™ | | sawr | Taxpayers ebay 23, | | (oxo | Summary Aiptalist For F Quarcr | Way 30, Sane 39,3030° srwnoiey | codegearce | aioe | | | [aes Sate | | Ta | Annual Ping Submission | 1608CF | Annual Information | NVA March 31 May 30,2030 | | “So20 | aver Witclden | | Conpeastioned | a Fina Wielding | | L Taxes | [15] Saiiion Deaaing —} 256 Canatcaton of Mach, | Stay 30,2020 I | | | Compensation 20 | l ee | Payment 7 Ll r = | ve oP i win ] origina | ] _Topsorrramacion Document | ifm | SameatForm Parad Oia tended De Dat T6 | Aanwal Fling Sobaisson | TOOHE and | Annual floenaton 7 NR 7 Marchi, | May 30,3005 | veld” | Retief Credtable | | "Sexe | | Alphalis: | Income Taxes | | | Witkhetdand | | | i | Alphalist 1 i } | 17.) cFiling/ Filing and T3000 Documentary Stamp | For the month | April 5, June 4, 2020 ‘ePayment/ Payment | ‘Tax Declaration | of March 2020 2020 | 2000-OT | Documentary Stamp #7 | | ‘Tax Declaration Formemonth | May 3: Tune 4, 2030 | (One-Time orapai2020 | “soba” | | | Transition) [18 Mio eSubmision | MonityeSaier | Fortbe month | Apel, ] Sales Repor ofall | Repor of March 2020 | “020, Taxpayer ung | RRC POS win TN | ieee | [eas Potent | = 4 TB] Monty

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