Professional Documents
Culture Documents
Prepared by:
Adarlo Caoile & Associates Law Offices
Background:
With the declaration by the World Health Organization (WHO) of the Novel
Coronavirus Disease 2019 (“COVID-19”, for brevity) as a global pandemic 1, as well as the
rising number of positive cases in the country, the Philippine Government took several
reactive measures to combat the spread of COVID-19.
Given the local transmission of COVID-19 in the country, President Duterte issued
Proclamation No. 929 s. 2020 on 16 March 2020 and placed the (a) entire country in a state
of calamity for a period of six (6) months (unless earlier lifted or extended as circumstances
may warrant); and (b) the entire Luzon in Enhanced Community Quarantine (“ECQ”) from
17 March 2020 until 12 April 2020.
On 7 April 2020, the Office of the President, through Executive Secretary Salvador C.
Medialdea, issued a Memorandum extending the ECQ over the entire Luzon until 11:59 p.m.
of 30 April 2020 and directing the continuation of the implementation of existing guidelines
relative to the ECQ during the period of extension.
In order to better understand the policies, measures, and actions adopted in view of
the COVID-19 Crisis, this Legal Memorandum aims to tackle, explain, and address pertinent
issues prevailing in the laws, orders, and policies being implemented by the Philippine
Government, thus, encompassing relevant issuances by the executive, the legislative, and
judicial departments.
Discussion:
1
Ducharche Jamie (2020). “World Health Organization Declares COVID-19 a 'Pandemic.' Here's What That
Means.” Retrieved on 6 April 2020 from: time.com/5791661/who-coronavirus-pandemic-declaration/
2
Under Proclamation No. 922, the entire country was placed under a State of
Public Health Emergency.
All government agencies and the local government units are enjoined to
render full assistance and cooperation in the mobilization of necessary
resources to curtail the spread of COVID-19.
All citizens, tourists, and establishment owners are urged to comply with the
specific directives and advisories of the government.
The entire Luzon was placed under ECQ starting 17 March 2020 until 12
April 2020. However, on 7 April 2020, President Duterte approved the
extension of ECQ in Luzon until 11:59 p.m. of 30 April 2020.
The Armed Forces of the Philippines were directed to maintain peace and
order throughout the country.
Mass gatherings, concerts, movie screenings, and other public gatherings are
prohibited.
The Local Government Unit (LGUs) are allowed to access their Quick
Response Fund.
The Operation of mass public transport facilities i.e. LRT, MRT, and PNR is
suspended.
All domestic land based, sea based, and air-based travels are restricted.
- Condition: Provided all departing passengers shall be allowed transit
through the NCR. Provided also that proof of confirmed international
travel itinerary scheduled within twelve (12) hours from entry shall be
presented at checkpoints.
2. Additional Guidelines for the Community Quarantine over the entire Luzon
and Management of the Coronavirus Diseases 2019 (COVID-19) Situation
dated 18 March 2020 (Approval of Joint Resolution No. 13 s. 2020 dated 17
March 2020 of the IATF)
1. Republic Act No. 11469, otherwise known as the “Bayanihan to Heal as One
Act”
- Grant thirty-day extension for payment of all loans from banks, quasi-banks,
lending and other financing companies, including the GSIS, SSS, and Pag-
Ibig Fund.
- Grant thirty-day extension for payment of residential rents.
- Implement an expanded Pantawid Pamilya Pilipino Program (4Ps).
- Lift 30% cap appropriated for Quick Response Fund.
- Undertake such other measures.
Purpose/s:
(1) To undertake a program for recovery and rehabilitation;
(2) To partner with the private sector to deliver measures and programs; and,
(3) Promote and protect the collective interests of all Filipinos in these
challenging times.
Mandatory grace period of thirty (30) days for all loan is hereby imposed.
- Application: ALL loans with principal and interest falling due during the ECQ
period. For multiple loans, the extension shall apply to each loan.
- Note:
i. All loans with principal and interest falling due during the ECQ period
shall automatically be extended once the ECQ is extended by the
President.
ii. During the extension, no interest, fees, and charges shall be charged to
the borrower/s.
iii. No waivers on the application of Bayanihan to Heal as One Act shall be
valid.
iv. No additional documentary stamp tax (DST) shall be imposed.
v. Accrued interest may be paid on staggered basis during the life of the
loan.
D. Orders and Policies implementing R.A. 11469, Proclamation Nos. 922 and 929,
series of 2020
1. Administrative Order No. 27 dated 31 March 2020 issued by the Office of the
President
- Role of OCD:
a) Consolidation of donations
b) Inventory and allocation of donations
c) Record Direct donations
Oversight
- Government Agency-in-charge: Presidential Adviser on Peace, Reconciliation
and Unity as the Chief Implementer
Agency Support
- Government Agency-in-charge: All departments and agencies including but
not limited to the Food and Drug Administration, State Universities and
Colleges, GOCCs and LGUs
2. Memorandum Circular No. 77 s. 2020 dated 17 March 2020 issued by the Office of
the President
- Review: DOH, DA, and DTI are directed to conduct continuous monitoring and
review of basic commodities.
- The JMC is issued by various government agencies comprising of the DSWD, DOLE,
DTI, DA, DOF, DBM, and DILG (collectively, the “Agencies”) which summarizes
guidelines on the implementation of social amelioration measures by the Agencies
including social protection programs, projects, and other services to mitigate the
effects of the declaration on the economic, physical and psychosocial well-being of
the most vulnerable sectors. The JMC guarantees that the basic needs of the affected
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individuals and communities during and after the implementation of the ECQ shall be
provided by the government to mitigate the effects.
- Under the JMC, an Emergency Subsidy Program (ESP) 4 which social amelioration
program to provide cash or non-cash subsidy to eighteen (18) million household
beneficiaries, as defined therein, in the amount of at least Five Thousand Pesos
(Php5,000.00) to a maximum of Eight Thousand Pesos (Php8,000.00) per month for
two (2) months, for basic food, medicine, and toiletries.
- The ESP shall be provided by the national government, through various National and
Local Government social amelioration programs, computed based on the prevailing
regional minimum wage rates, and taking into account the subsidy amount given
under the DSWD’s Conditional Cash Transfer (CCT) program and the rice subsidy
program, estimated at an average of Php2,150.00 per month per family. In this regard,
the National Government will augment the CCT and rice subsidy in order to reach the
applicable emergency subsidy amount.
- In accordance with RA 11469, the ESP shall be implemented for two (2) months
covering the months of April and May, 2020. The Emergency Subsidy shall be
distributed through any of the programs enumerated in Section 7 so long as the total
amount from various social amelioration programs does not exceed the prescribed
thresholds as defined in this JMC.
- Price Freeze7: DTI, DA, DOH, DOE, DILG and DENR shall ensure that prices of
basic necessities shall be automatically frozen at their prevailing prices in areas
declared under state of calamity as provided in Joint Memorandum Circular No
2020-01 signed by DTI, DA and DOH on 18 March 2020.
- Finally, under the JMC, the National Government Agencies (“NGAs”) shall continue
to use their own appropriated, existing, and available funds for their respective social
4
Section 5.1 of the JMC
5
Section 5.13. Micro, Small and Medium Enterprises - Any business activity or enterprise engaged in
industry, agribusiness and/or services, whether single proprietorship, cooperative, partnership or corporation
whose total assets, inclusive of those arising from loans but exclusive of the land on which the particular
business entity’s office, plant and equipment are situated, must have value falling under the following
categories:
a) Micro : Not more than Php3,000,000
b) Small : Php3,000,001 - Php15,000,000
c) Medium : PhP 15,000,001 - PhP 100,000,000
Section 5.16. Moratorium on loan payment for Small Business Corporation borrowers - Refers to payment
moratorium which can be granted to borrowers affected by COVID-19 under regular and P3 loan programs of
SB Corporation.
6
Section 7.7 of the JMC
7
Section 7.8 of the JMC
8
(a) Places of amusement that serve alcoholic beverages such as night clubs,
bars, taverns, cocktail lounges, discotheques, beer parlors, and pubs;
(b) Arts, entertainment and recreation activities/places, such as live
performances, events or exhibits intended for public viewing, art galleries,
concerts, and opera or dance production, operation of concert and theatre
halls and other arts; and
(c) Gambling facilities such as casinos, bingo halls, and video gaming
terminals and the provision of gambling services such as lotteries and off-
track betting.
Lessors and owners of these business spaces shall share the responsibility by
waiving the corresponding rental fees and charges of stores that were closed
during the one-month period of the GCQ.
- provides the rules for unhampered movement of cargo and personnel exempted
from the ECQ in Luzon.
- provides that establishments in Luzon that shall be operational during the ECQ
must:
a) Operate with skeletal workforce, and where possible, provide shuttle
services or temporary accommodations;
b) Ensure safety protocols and social distancing in their respective
workplaces
c) Encourage alternative work arrangements, such as Work From Home
(WFH).
- Business establishments that may operate during the ECQ in addition to the
guidelines provided in the Memorandum dated 16 March 2020 issued by the
Office of the Executive Secretary:
8
Added in DTI Memorandum Circular No. 20-04, C-1
10
Topic Rule
General Rule Establishments may operate at a maximum of fifty percent
(50%) of their respective workforces
Exception to the Rule Supply level of product being produced warrants a higher
(higher than 50% capacity
workforce operations)
Rules that must be 1. DTI must approve the increase of workforce capacity
complied with in the temporarily.
event of falling under 2. Increase of workforce is subject to strict implementation
the exception of Social Distancing and Good Hygiene and infection
control measures
Rule Applicable to All Businesses permitted to operate are strongly encouraged to
businesses operating provide temporary accommodations and shuttle services
during ECQ within the vicinity, for workers, to limit their movement.12
9
Added by virtue of DTI Memorandum Circular No. 20-11.
10
Except Philippine Offshore Gaming Operators, as stated in the 18 March 2020 Memorandum of the Office of
the Secretary.
11
Added in the Memorandum dated 18 March 2020 of the Office of the Secretary.
11
5. Memorandum Circular No. 20-12 dated 04 April 2020 entitled “Guidelines on the
Concessions on Residential Rents; Commercial Rents of MSMEs”.
- provides guidelines for a thirty (30)-day grace period to rent for residential units
as well as commercial rents falling due upon MSMEs that have temporarily
ceased operations within the period of the enhanced community quarantine,
without incurring interest, penalties, fees and other charges.
- The cumulative amounts of rents falling due within the ECQ shall be equally
amortized in the six (6) months following the end of the ECQ, and shall be added
to the rents due on those succeeding months, without interest, penalties, fees and
charges.
- Lessors are not obligated to refund residential and commercial rents paid by the
lessees during the ECQ period.
- The lessors of commercial rents for MSMEs who wish to extend greater
generosity may:
a) Totally or partially waive the commercial rents that are falling due during the
ECQ;
b) Grant reprieve or discounted amount of commercial rents due after the ECQ;
c) Open for renegotiation the lease term agreements with the lessees;
d) Use other recourse to mitigate the impact of the ECQ to MSMEs.
- No eviction for failure to pay the residential or commercial rent due may be
enforced within the thirty (30)-day period after the lifting of the ECQ.
- Any violation of MC No. 20-12 may be brought before the DTI either personally
or electronically.
- Lessors who shall refuse to provide 30-day grace period to lessees shall be
penalized with imprisonment of not less than two (2) months or a fine of not less
than ten thousand pesos (Php10,000.00), or both such imprisonment and fine, at
the discretion of the court.
12
For Export and BPO companies, DTI Memorandum Circular No. 20-08 impliedly requires (not only
encourages) the provision of temporary accommodations and shuttle services, based on the wording of said rule,
to wit:
“Export and BPO Companies shall be allowed to continue operations with a skeletal workforce, subject to
strict observance of social distancing measures and provision of appropriate temporary accommodation
arrangements or shuttle service within the immediate vicinity of the workplace. Where applicable, a work-
from-home (WFH) arrangement will also be encouraged.” (Underscoring and emphasis supplied.)
12
1. Labor Advisory No. 09 (“LA 09-20”) dated 4 March 2020 entitled Guidelines on the
Implementation of Flexible Work Arrangements as Remedial Measure Due to the
Ongoing Outbreak of Corona Virus Disease 2019
- The following are the flexible work arrangements which may be considered,
among others:
c) Forced Leave refers to one where the employees are required to go on leave
for several days or weeks utilizing their leave credits, if there are any.
2. Labor Advisory No. 11 (“LA 11-20”) dated 14 March 2020 entitled Supplemental
Guidelines Relative to Remedial Measures in View of the Ongoing Outbreak of
Coronavirus Disease 2019
- Consistent with the third form of FWA or forced leave, DOLE has issued LA 11-
20 allowing employers to charge workers’ leaves of absence to their respective
leave credits during the community quarantine period.
- Remaining unpaid leaves during said period may be covered and be subject to the
conditions provided in the DOLE’s proposed COVID-19 Adjustment Measures
Program.”
3. Department Order No. 209 (“DO 209”) dated 17 March 2020 entitled Guidelines
on the Adjustment Measures Program for Affected Workers Due to the Coronavirus
Disease 2019
(a) Retained workers who do not receive regular wage – workers whose working
hours and, therefore, regular wage is reduced due to the implementation of
Flexible Work Arrangements, as defined under DOLE Labor Advisory No. 09
Series of 2020 (i.e. reduction of workhours/ workdays, rotation of workers,
forced leave) as mitigating measures enforced by the employer
- Workers’ leaves of absence during the quarantine period are to be charged against
their leave credits, while the financial assistance may be used to cover the
remaining unpaid leaves of affected workers.
- However, it must be emphasized that DO 209 does not contain any provision
governing a situation wherein an employee regularly receives his salary but is not
working due to temporary closure of his or her employer’s business. Nevertheless,
a careful perusal of the definition of an affected worker as stated in the Order and
the objective of CAMP seem to answer in the negative.
- Given the foregoing, it can be said that employees who still receive their regular
wages in full, there being no reduction of income, but are not currently working
due to temporary closure of business, are NOT COVERED under the definition
of suspended workers nor an affected worker. Thus, they are not entitled to
financial support under the CAMP.
13
We have attached herewith an Establishment Report on COVID-19 for your reference and guidance.
14
We have attached herewith a copy of LA 12-20 annexed with the Directory of DOLE Regional Offices.
14
3. Within three (3) working days thereof, the concerned DOLE Regional
Office will issue to the Applicant through electronic mail either: (a) Notice
of Approval; or (b) Notice of Denial.
a) Ineligibility of applicant;
b) Misrepresentation of facts in the application; or
c) Submission of falsified or tampered document.
- Clarified that foreign workers and top management are not entitled to the financial
assistance
- JobStart beneficiaries on the other hand, who are not in the internship phase are
entitled to the financial assistance considering that they are part of the company’s
payroll and they have likewise incurred income loss/reduction.
5. Labor Advisory No. 13 (“LA 13-20”) dated 30 March 2020 entitled Payment of
Wages for the Regular Holidays on April 9 and 10, 2020 and Special Day on April
11, 2020
- Employers are required to pay holiday pay to those who were present or on paid
leave on the workday prior to the stat of the ECQ on 17 March 2020.
6. Labor Advisory No. 13-A (“LA 13-A-20”) dated 1 April 2020 entitled Deferment of
Payment of Holiday Pay for the April 2020 Holidays
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- Employers are allowed to defer payment of holiday pay on April 9, 10 and 11,
2020, as may be applicable, until such time that the present emergency situation
has been abated and the normal operations of the establishment is in place.
- Establishments that have totally closed or ceased operation during the ECQ period
are exempted from the payment of the holiday pay under LA 13-20.
7. Labor Advisory No. 14 (“LA 14-20”) dated 1 April 2020 entitled Clarification on
the Non-inclusion of One-Month ECQ Period on the Six-Month Probationary Period.
- For purposes of determining the six-month probationary period, the ECQ period
will not be included in the computation thereof.
1. SSS Circular No. 2020-004 dated 26 March 2020 re: Extension of Periods in Filing
Sickness Notifications and Sickness Benefit Claims of Members and Employers, 26
March 2020
- For contingencies starting 01 March 2020 until 30 April 2020, the sickness
notification rule for home confinement shall be as follows:
- Sickness claims shall not be reduced or denied if the deadline of the filing period
falls on 01 March 2020 until 30 April 2020 for the following cases:
2. SSS Circular No. 2020-006 dated 28 March 2020 re: Extension Of Deadline Of
Remittance Of Contributions, 28 March 2020
3. SSS Circular No. 2020-007 dated 30 March 2020 re: Moratorium on Short-Term
Loan Payments of SSS Members Affected by Coronavirus Disease 2019 Situation
(Covid-19) for Applicable Months of February to April 2020, 30 March 2020;
- Additional conditions:
a) The Salary Loan, Calamity Loan, and Emergency Loan must be granted from
01 January 2018 to 16 March 2020.
b) The LRP and EAL must be currently amortizing. Currently amortizing means
that the LRP or EAL's last amortization month is not earlier than February
2020.
c) Members must have not been granted any final benefit, i.e. total permanent
disability or retirement.
d) Qualified members will be electronically identified based on the eligibility
qualifications described in Sections A and a. Thus, affected members are
automatically covered by the moratorium and need not file a request or
application to SSS.
e) For employed member-borrowers, the employer will immediately cause the
temporary stoppage of salary deduction upon effectivity of this program.
f) The employer, without need of notice from SSS will resume loan deduction
after the end of the moratorium period or for the applicable month of May
2020, which will be due for remittance on or before 30 June 2020.
g) Any remittance made during the moratorium period will be applied to the
outstanding balance of the loan following the order of priority in application
of payments (i.e. penalties first if loan is past due, interest, and principal).
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For regular employers, deadline of remittance is the last day of the month following the applicable month.
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1. Pag-Ibig Circular No. 432 dated 27 March 2020 re: Guidelines on the Grant of
Moratorium on Short Term Loan (STL) Amortization And Housing
Amortization/Installment Payments to Pag-Ibig Fund Borrowers/Buyers Affected by
the Management of the Corona Virus Disease (Covid-19)
- Coverage:
a) Eligible STL borrowers and Housing borrowers/buyers who are adversely
affected by the management of COVID-19 or its after effects.
b) A borrower with multiple loans shall be granted moratorium on every loan,
subject to terms and conditions provided in these guidelines.
ii. The application may be filed by the borrower/buyer, his/her spouse, or the
duly authorized representative. No processing fee shall be charged for the
application for this moratorium program.
- Eligibility criteria: To qualify for the moratorium program, the borrower must
meet the following eligibility requirements:
ii. The borrower’s STL/HL account meets the prescribed status of account:
Program Type Status of Account
Housing Loan
For accounts taken-out under the Pag-IBIG Fund Affordable
Housing Program regardless of status of account
For accounts under the Pag-IBIG Fund End-User Home
Financing (EUF) Program with original loan amount not
exceeding the Socialized Housing Ceiling
Real and Other Properties Acquired (ROPA) accounts under
Long-Term and Short-Term Installment amounting to not more
than Php450,000.00 Program Type Status of Account
For accounts under the Pag-IBIG Fund EUF Program with
original loan amount exceeding the Socialized Housing Ceiling
Updated as of date of 16 March 2020. However, accounts in
arrears may likewise apply for this program, subject to
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- A housing borrower/buyer shall not exceed the age of seventy (70) at the end of
the loan/installment term, inclusive of the extended period/s due to availment
thereof.
- The borrower’s / buyer’s loan/repayment term shall be extended for the number of
months corresponding to the applicable moratorium period, but the STL
amortization and/or Housing amortization / installment, interest rate and other
terms of the account shall remain the same. For HL accounts that are subject to
staggered release of loan proceeds, the construction/improvement period shall be
extended for up to 3 months.
The availment of the moratorium program shall not preclude the member
borrower/buyer from enjoying other Pag-IBIG Fund programs, which may be
beneficial to him/her.
Note: While there is a moratorium of employee’s loans as discussed above, as of date, there
is NO categorical issuance as regards the extension on the remittance of Pag-Ibig
contributions.
- Coverage: Applies to all level 3, all level 2, and some level 1 licensed hospitals
(those identified by DOH that can provide appropriate quarantine to PUI; whether
suspected or a confirmed case of 2019-nCoV, from the general population)
- PhilHealth has a comprehensive set of packages that address the spectrum of care
of the PUI, confirmed COVID-19, and cases wherein COVID-19 infection was
eventually ruled out. These include the Isolation package, Referral package, and
the existing All Case Rates.
Note: PhilHealth extended the deadline of 1st Quarter 2020 payment of contributions on or
before April 30, 2020 instead of March 31, 2020 without interest16.
- SEC extended the submission of annual reports and/or annual financial statements
for the period ending 31 December 2019: (a) corporations with only domestic
operations – UNTIL 30 June 2020; (b) corporations with both domestic and
foreign operations – UNTIL 30 June 2020 OR within 60 days from date of lifting
of travel restrictions by concerned government authorities, whichever comes later.
- SEC dispensed with the requirement of submitting the sworn certifications of the
President and Treasurer, as well as External Auditor, of corporations, which was
initially required in the MC No. 5, series of 2020, in relation to the extension of
deadline for filing of annual reports and/or annual financial statements for the
period ending 31 December 2019.
- SEC allows attendance and participation in regular and special meetings of the
Board of Directors/Trustees or stockholders/members of a corporation through
REMOTE MEANS, such as teleconferencing, videoconferencing, computer
conferencing, audio conferencing or other remote electronic means of
communication. In relation to this, the notice of the meeting must indicate, among
others, (i) that the directors/trustees/members or stockholders may attend and
participate in the meeting through remote communication; (ii) the contact
information of the person whom the director/trustee/member/stockholder; (iii)
other instruction to facilitate attendance and participation through remote
communication.
- SEC announced that the submission of the printed copy of the Mandatory
Disclosure Form for Non-Stock Corporation is SUSPENDED until the lifting the
enhanced community quarantine, or until further notice.
- Current Reports under the supervision of SEC Corporate Governance and Finance
Department shall be submitted by email to cgfd@sec.gov.ph within the periods
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metronewscentral.net/metro-business-in-and-around-the-metro/businesses-providing-extended-payment-
deadline-amid-covid-19-threat
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- During the enhanced quarantine period, SEC mandates all issuers of registered
securities to file their respective Structured and Current Reports and direct their
communication to the Markets and Securities Regulation Department by sending
them to: msrd_covid19@sec.gov.ph
- Prior to availment, BSFIs shall submit (i) letter-notification stating the BSFIs
intention to avail of the regulatory relief package, signed by the BSFIs President
or officer of equivalent rank; provided that the notice shall specify, at a minimum,
the specific relief measures to be availed and the affected offices of BSFIs; and
(ii) resolution of the Board of Directors authorizing the BSFI to avail of the
regulatory relief.
- There shall be NO WORK in all courts during this period except in courts and
court offices concerned with the resolution of urgent matters and cases, the
payment of salaries in the Judiciary, release of 2019 Bar Examination, medical
services and security of courts
- All hearings nationwide are suspended except urgent matters such as:
a) bail hearings
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b) habeas corpus
c) promulgation of judgment of acquittal
d) reliefs for those arrested and detained
e) other related actions to address the declared health emergency.
- Filing of petitions and appeals, complaints, motions, pleadings and other court
submission falling due during the period from 15 March 2020 until 15 April 2020
is extended for thirty (30) calendar days from 16 April 2020.
- Promulgation of decisions which are not considered urgent is suspended, such as:
a) decisions in civil cases
b) executions of judgments
c) implementations of other writs
d) services of summons
e) auction sales
f) solemnization of marriages
- The Constitution and our laws are not suspended and the courts are not shutting
down in times of emergencies.
- How:
a) Criminal Complaint/Information with other supporting documents may be
filed through electronic transmission or email before the proper first or
second level court
b) Once received, the Clerk of Court shall refer the same to the judge on duty
who shall personally evaluate the complaint or resolution of the prosecutor
and its supporting evidence
c) Within three (3) days from the electronic filing of the complaint or
information, the Judge on duty shall personally evaluate the resolution of
the prosecutor and its supporting evidence
d) If judge finds probable cause, he shall issue a warrant of arrest or
commitment order
e) In case of doubt on the existence of probable cause, the judge may order
the prosecutor to submit, through electronic transmission, additional
evidence within three (3) days from notice
f) The issue must be resolved by the Court within ten (10) days from the
filing of complaint or information.
g) The Judge shall also determine the propriety of admission to bail. The
amount of bail may be subject to reduction upon motion of the accused
and after giving the prosecutor the opportunity to comment within twenty-
four hours from the filing of the motion.
h) The approval of the bail and consequent release order shall then be
electronically transmitted by the Judge to the Executive Judge.
- All hearings nationwide are suspended, except urgent matters, until 30 April
2020.
- Filing of petitions and appeals, complaints, motions, pleadings and other court
submission falling due up to 30 April 2020 is extended for thirty (30) calendar
days, counted from 1 May 2020.
- The period for court actions with prescribed periods are also extended for 30
calendar days counted from 1 May 2020.
- Suspension of the collection of Feed-In Tariff Allowance (FIT-All) for one (1)
month covering the next billing cycle, in light of the COVID-19 situation and the
government’s proclamation of a State of National Health Emergency in the
country and the ECQ in Luzon.
- All Distribution Utilities (DUs) and Retail Electricity Suppliers (RES) are
directed to provide a 30-day extension of payments for customer electricity bills
falling due on 15 March to 14 April 2020, however, payments received during the
said period are still required to be immediately remitted proportionately to the
concerned entities.
- For the safety of the meter readers and to comply with the physical distancing
directive for the containment of COVID-19, Section 3.5.4 of the Distribution
Services and Open Access Rules (DSOAR) on the utilization of estimated billing
may be applied, provided that the word “ESTIMATE” be clearly written on the
consumer bill and that corresponding adjustments be made as soon as practicable.
- All water utilities/ water service providers are hereby directed to do or perform
the following, viz:
b) In the higher interest of public service and for the common good of the
people, provide water to individual persons, households, and persons or
entities performing functions or duties that are essential to the interest of
public health, safety and welfare, who are in need but without available
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e) After actual reading of meters has been undertaken, water utilities should
consider the best interest of the consuming public in determining the
appropriate billing computations and according to their water rates as
approved by the regulation authority.
- extends the statutory deadlines for the submission and/or filing of the following
documents and/or returns, as well as the payment of the following taxes, as
specified below:
Onerous Transfer
of Shares of
Stocks Not
Traded Through
the Local Stock
Exchange
1800 Donor’s Tax
Return
1801 Estate Tax Return
Monthly Filing and 2550M Monthly VAT For the March 20,2020
Payment (non-eFPS) Declaration month of
February
2020
Monthly e-Filing/Filing 1600WP Monthly For the March 20,2020
and ePayment/Payment Remittance of month of
(eFPS) Percentage Tax on February
Winnings and 2020
Prizes Withheld
by Race Track
Operators
Monthly eFiling (for eFPS 2550M Monthly VAT For the March 21, 2020
filers under Group E) Declaration month of
Monthly eFiling (for eFPS February March 22, 2020
filers under Group D) 2020
Monthly eFiling (for eFPS March 23, 2020
filers under Group C)
Monthly eFiling (for eFPS March 24, 2020
filers under Group B)
Monthly eFiling and March 25, 2020
Payment (for eFPS filers
under Group A)
Monthly ePayment (for March 25, 2020
Groups E,D,C,B)
Quarterly eFiling/filing and 2550Q Quarterly VAT For Fiscal March 25, 2020
ePayment/Payment (eFPS Declaration Quarter
and non-eFPS filers) ending
February
29,2020
Quarterly SLS/P (non- n/a Summary List of For Fiscal March 25, 2020
eFPS) Sales/Purchases Quarter
ending
February
29,2020
Sworn Statement of n/a Sworn Statement For Fiscal March 25, 2020
Manufacturer’s or Quarter
Importer’s Volume of ending
Sales of each particular February
brand of Alcohol, Tobacco 29,2020
products and Sweetened
Beverage Products
Registration of n/a n/a For Fiscal March 30, 2020
Computerized Books of Year
Accounts and Other ending
Accounting Records in February
Electronic Format 29,2020
Submission of Required AFS Audited Financial For FY March 30, 2020
Copies of FS & Scanned Statement ending
Copies of BIR Form 2307 2307 Certificate of November
to eFiled 1702RT,MX,EX Creditable Tax 30, 2019
Withheld at
Source
1702RT Annual Income
Tax Return for
Corporation,
Partnership and
Other Non-
Individual
25
Taxpayer subject
only to regular
Income Tax Rate
1702MX Annual Income
Tax Return for
Corporation,
Partnership, and
other Non-
Individual with
mixed Income
Subject to
Multiple Income
Tax Rates or with
Income Subject to
Special/Preferenti
al Rate
1702EX Annual Income
Tax Return for
Corporation
Partnership and
Other Non-
Individual
Taxpayers
Exempt Under the
Tax Code, as
Amended and
Other Special
Laws, with no
Other Taxable
Income
Submission of 2019 n/a Inventory List For FY March 30, 2020
Inventory List ending
February
29, 2020
Quarterly SLS/P n/a Summary List of For Fiscal March 30, 2020
eSubmission (eFPS) Sale/Purchases Quarter
ending
February
29, 2020
Quarterly eFiling/filing and 1702Q Quarterly Income For Fiscal March 31, 2020
ePayment/Payment (eFPS Tax Return for Quarter
and non-eFPS filers) Corporation, ending
Partnerships, and January 31,
other Non- 2020
Individual
Taxpayers
Annual Filing/Submission 1604CF Annual n/a March 31, 2020
Information
Return of Income
Taxes Withheld
on Compensation
and Final
Withholding
Taxes
Submission Deadline 2316 Certification of n/a March 31, 2020
Compensation
Payment
Annual Filing/Submission 1604E and Annual n/a March 31, 2020
related Information
Alphalist Return of
Creditable Income
Taxes Withheld
and Alphalist
eFiling/Filing and 2000 Documentary For the April 5, 2020
ePayment/Payment Stamp Tax month of
Declaration March,
2000-OT Documentary 2020
Stamp Tax
26
Declaration (One-
Time Transaction)
Monthly eSubmission n/a Monthly eSales For the April 8, 2020
eSales Report of All Report month of
Taxpayers using March,
CRM/POS with TIN 2020
ending in even no.
Monthyly eFiling/Filing 1600 with Monthly For the April 10, 2020
and ePayment/Payment MAP Remittance return Month of
of VAT and other March
Percentage Taxes 2020
Withheld and
Monthly Alphalist
of Payees
1606 Withholding Tax For the April 10, 2020
Remittance Month of
Return for March
Onerous Transfer 2020
of Real Property
Other Than
Capital Asset
(including
Taxable and
Exempt)
Monthly eFiling/Filing and 1600 Withholding Tax Month of April 10, 2020
ePayment Remittance remittance Return March
for National 2020
Government
1601C Monthly
Remittance
Return of Income
Taxes Withheld
on Compensation
Monthly Filing and 220M Excise Tax return Month of April 10, 2020
Payment/Remittance for for Mineral March
the amount of excise taxes Products 2020
collected from payment
made to seller of metallic
minerals
Monthly Filing and 1601C Monthly Month of April 10, 2020
Payment (non-eFPS) Remittance March
Return of Income 2020
Taxes Withheld
on Compensation
Monthly eSubmission of n/a Monthly eSales Month of April 10, 2020
eSales report of All Report March
Taxpayers using CRP POS 2020
with TIN ending in odd no.
Monthly eFiling (for eFPS 1601C Monthly Month of April 11, 2020
users under Group E) Remittance March
Monthly eFiling (for eFPS Return of Income 2020 April 12, 2020
users under Group D) Taxes Withheld
Monthly eFiling (for eFPS on Compensation April 13, 2020
users under Group C)
Monthly eFiling (for eFPS April 14, 2020
users under Group B)
Monthly eFiling and April 15, 2020
ePayment (for eFPS users
under Group A)
Annual eFiling/ Filing and 1700 Annual Income For April 15, 2020
ePayment/Payment Tax Return for Calendar
Individuals Year
Earning Purely ending
Compensation December
Income (Including 31, 2019
Non-Business/
Non-Profession
27
related Income
1701 Annual Income
Tax Return for
Individuals
(including
MixedIncomeEar
ner), Estates and
Trusts
1701A (with Annual Income
required Tax Return for
attachments) Individuals
Earning Income
Purely from
Business/Professi
on
Annual eFiling/Filing and 1702RT Annual Income For April 15, 2020
ePayment/Payment Tax Return for Calendar
Corporation, Year
Partnership and ending
Other Non- December
Individual 31, 2019
Taxpayer Subject
only to Regular
Income Tax Rate
1702MX Annual Income
Tax Return for
Corporation,Partn
ership and Other
Non-Individual
with Mixed
Income Subject to
Multiple Income
Tax Rates or with
Income subject to
preferential Tax
Rate
1702EX Annual Income
(with Tax Return for
required Corporation,
attachments) Partnership and
Other Non-
Individual
Taxpayers
Exempt under the
Tax Code as
amended, and
Other Special
Laws, with no
other Taxable
Income
Monthly Payment (for 1601C Monthly For the April 15, 2020
Group E,D,C,B) Remittance month of
Return of Income March
Taxes Withheld 2020
on Compensation
Quarterly eSubmission n/a Summary List of For April 15, 2020
Summary List of Machines Machines Taxable
CRM/POS sold by all Quarter
Machine ending
Distributors/Dealers/Vendo March 31,
rs/Suppliers 2020
Registration of n/a n/a For Fiscal April 15, 2020
Boundloseleaf Books of Year
Accounts/Invoices/Receipt ending
s and other accounting March 31,
records 2020
Submission of List of n/a List of Medical For April 15, 2020
Medical Practitioners Practitioners Calendar
28
Quarter
ending
March 31,
2020
Required Submission of 1700,1701, n/a For Manually filed
Attachments to e-filed 1701A, Calendar together with the
Annual Income Tax Return 1702RT, Year filing of annual
(Annual ITR) 1702MX, ending income tax return or
1702EX December within 15 days from
31, 2019 electronic filing of
the Annual ITR
Filing of Position paper to n/a n/a n/a Filing date falls due
NIC during the
Filing of Position paper to emergency period
PAN starting on March
Protest Letter to FAN/FLD 16, 2020
Sixty (60) day Transmittal
Letter of Additional
Relevant Supporting
Documents
Appeal/Request for
Reconsideration to the CIR
on the FDDA
Other similar letters and
correspondence with due
dates
CORTT Form n/a Certificate of FWT on On or before April
Residence for Tax dividend, 13, 2020
Treaty Relief Part interest and
I and II royalty for
the month
of February
2020 paid
and
remitted
starting
March 10,
2020
Suspension of running of n/a Assessment Period of Before the
Limitation under Sections Notices, Warrant emergency expiration of Statute
203 and 222 pursuant to of Distraints and starting of Limitations
Section 223 of the Tax Levy, Warrants of from
Code Garnishments March 16,
2020
All other n/a Other Reportorial n/a Date of Submission
Filing/Submission Requirements falls within the
omitted period of emergency
starting March 16,
2020
(a) RMC No. 28-2020 (Filing of the 2019 Income Tax Returns and Submission
of Required Attachments) extending the deadline for filing and payment of
the 2019 Annual Income Tax Returns (AITR) from April 15, 2020 to May
15, 2020 without the imposition of penalties.
(b) RMC No. 29-2020 (Amending Revenue Memorandum Circular No. 26-
2020, Relative to the Extension of Deadlines for the Filing of Various
Returns and Payment of Taxes Due Thereon) extending the deadline for
29
filing and payment of tax returns associated with the other taxes that were
covered by RMC 26-2020 (Filing and Payment of the Corresponding
Taxes Due Per BIR Form Nos. 2550M – Monthly Value-Added Tax
Declaration, 1600WP – Monthly Remittance of Percentage Tax on
Winning and Prizes Withheld by Racetrack Operators, 2550Q – Quarterly
Value-Added Tax Declaration (Cumulative for Three (3) Months), 1702Q
– Quarterly Income Tax Return for Corporation, Partnerships and Other
Non-Individual Taxpayers, 2000 – Documentary Stamps, 2000-OT
Documentary Stamps (One Time Transaction), 1600 – Monthly
Remittance Return of Value-Added Tax and Other Percentage Tax
Withheld, 1601C – Monthly Remittance Returns of Income Taxes Withheld
on Compensation and 2200M – Excise Tax Return for Mineral Products)
(c) RMC No. 27-2020 (Extending the Deadline for the Filing of Applications
for VAT Refund and Ninety (90) Day Processing Period Pursuant to
Section 112 of the Tax Code of 1997, as amended by R.A. No. 10963
(TRAIN Law)), prescribing the guidelines for the extension of the deadline
for the filing of applications for value-added tax (VAT) refund. The
circular allows taxpayers to file their applications for VAT refund
covering the quarter ending March 31, 2018 until April 30, 2020.
(d) RMC No. 30-2020 (Amending Revenue Memorandum Circular (RMC) No.
29-2020 and clarifies RMC No. 28-2020 relative to the extension of
deadlines for the filing of CY 2019 Income Tax Returns (ITRs) and other
returns and payment of taxes due thereon), wherein the provisions of
RMC Nos. 28-2020 and 29-2020 are amended and clarified in Annex A of
the Circular. The required attachments for the filing of the annual ITRs
shall be submitted on or before May 15, 2020. For all ONETT transactions
(BIR Form Nos. 1606, 1706, 1707, 1800 and 1801), if the date for their
payment will fall due within the ECQ period, the period to file and pay the
corresponding taxes due thereon is extended for thirty (30) days from its
due.
(f) RMC No. 32-2020 (Extends the deadline for the filing of Certificate of
Residence for Tax Treaty Relief (CORIT) Forms) which extends until
April 30, 2020 the deadline for the filing of Certificate of Residence for
Tax Treaty Relief (CORTT) Forms for Final Withholding Taxes on
dividends, interests and royalties paid on or before March 10, 2020,
without the imposition of penalties.
(g) RMC No. 33-2020 (Extends the deadline for availment of Tax Amnesty on
Delinquencies under Revenue Regulations (RR) No. 4-2019 as amended
30
by RR No. 5-2020), extending the deadline of the filing for Tax Amnesty
on Delinquencies until 23 May 2020. The deadline may be re-extended if
the circumstances warrant such as in case of country-wide economic or
health reason/s.
(h) RMC No. 34-2020 (Suspends the running of the Statute of Limitations in
the assessment and collection of taxes pursuant to Section 223 of the NIRC
of 1997, as amended, due to the declaration of a National Emergency from
the COVID-19 Situation) where the Commissioner and/or his authorized
representatives are prohibited from making and serving assessment notices
and Warrants of Distraint and/or Levy as well as Warrants of
Garnishments, for the enforcement and collection of deficiency taxes
under Section 223 of the NIRC. There is also a suspension of the Statute
of Limitations provided under Sections 203 and 222 of the 1997 NIRC, as
amended, from 16 March 2020 until the lifting of the state of national
emergency and for sixty (60) days thereafter.
- Taxpayers are advised to disregard the penalties computed by the eFPS and only
pay the basic tax due, provided that the payment shall be made on or before the
extended deadline. Any filing and/or payment beyond the stated deadline in RMC
No. 30-2020 shall be subjected to applicable penalties imposed/computed by the
eFPS from the extended deadline until actually paid.
- Addresses the concerns of taxpayers who wish to file their tax returns and pay
their taxes before the extended deadline but have not yet finalized their returns
and/or financial statements.
- Taxpayers who file their tax returns within the original deadline or prior to the
extended deadline can amend their tax returns at any time on or before the
extended due date. An amendment that will result to additional taxes to be paid
shall not be subject to corresponding penalties (surcharge, interest, and
compromise penalties) if the same is done not later than the extended deadline as
provided in the rules and regulations.
- Donations of these imported articles to or for the use of the National Government
or any of its agencies which is not conducted for profit, or to any political
subdivision of the said Government are exempt from donor’s tax and subject to
the ordinary rules of deductibility under regular rules and issuances.
- Coverage:
a) Extensions (minimum of 30-day grace period) of payment and/or maturity
periods of ALL loans, including but not limited to salary, personal,
housing, and motor vehicle loans, as well as credit card payments, falling
due within the period of the Enhanced Community Quarantine (ECQ) as
contemplated by Section 4(aa) of R.A. No. 11469, including the extension
of maturity periods that may arise from the grant of the grace periods for
these payments, whether or not such maturity periods originally fall due
within the ECQ period.
- The RMC Circular further clarifies what is covered by the exemption on DST
under RR No. 8-2020 and RMC No. 35-2020 as follows:
a) Subject to the provisions of Section 199(d) of the Tax Code, as amended,
there shall be no additional DST to be imposed under Sections 179, 195,
and 198 of the same Code, on credit extensions and restructuring, micro-
lending, including those obtained from pawnshops and extensions thereof
during the ECQ period. The new loan principal shall not be subject to
DST.
b) The same tax treatment shall apply to all extensions of payment and/or
maturity periods of all pre-existing loans, including but not limited to
salary, personal, housing, and motor vehicle loans, falling due within the
ECQ Period contemplated by Section 4(aa) of RA No. 11469, including
the extension of maturity periods that may result from the grant of grace
periods for these payments, whether or not such maturity periods
originally fall due within the ECQ.
- Covered by the exemption from DST are credit extensions pertaining to pre-
existing loans that fall due during the ECQ Period where interest is paid but
the principal is converted into a new loan with a new maturity date. The said
new loan principal and the renewal or extension of the loan’s mortgage,
pledge, or deed of trust (collateral documentation) shall be exempt from DST.
- Credit extensions pertaining to pre-existing loans that fall due during the ECQ
Period where interest is paid but the principal is rolled-over or renewed as a
new loan principal in accordance with a pre-agreed roll-over arrangement and
collateral documentation thereof prior to the COVID-19 situation shall not be
covered by the exemption and shall remain subject to DST.
- Credit Restructuring pertaining to pre-existing loans that fall due during the
ECQ Period where both the principal and interests are not paid but are
consolidated and converted into a new loan principal with a new maturity date
and the renewal or extension of the loan’s mortgage, pledge, or deed of trust
(collateral documentation) shall be exempt from DST.
- Credit Restructuring pertaining to pre-existing loans that fall due during the
ECQ Period where there is payment of interest and partial payment of
33
- Fresh loan availments, top-up to existing loans during the ECQ Period and its
collateral documentation remain subject to DST, as applicable.
- In case the Covered Institution cannot comply within the 60-day period from
the lifting of the ECQ, the Covered Institution, upon notice and demand of the
Commissioner, shall pay the additional DST that should have been imposed
on the instrument during the ECQ as imposed under the Tax Code, as
amended, plus additional administrative penalties incident to such failure.
- Within 30 days from the deadline of the filing of the tax return and the
payment of the DST, a list of taxable documents and the corresponding DST
dues subjected to the constructed affixture, together with photocopies of the
taxable documents, shall be submitted to the Revenue District Office or the
concerned Division of the Large Taxpayers Service where the taxpayer is
registered.
- How:
(1) Hearing Officer shall require claimant to file Position Paper with a longer
period of seven (7) working days from receipt of the notice to file the same.
(2) All issues to be adduced in the preliminary conference shall be discussed
in the Position Paper.
(3) The case shall be submitted for resolution upon receipt of last pleading
such as Reply or Rejoinder.
(4) The PLD government prosecutor shall forward all pleadings to the Acting
Chief, for review.
- All customs accreditation of BOC Stakeholders that will expire during the
ECQ starting 17 March 2020 shall remain valid
- Lodgment and filing of goods declaration may be made within fifteen (15)
days from the date of discharge of last package subject to extension for
another fifteen days upon request and for valid grounds
- How:
(1) Bureau Stakeholders who opt to avail of the Online Filing of Goods
Declaration and undertakes to submit the original copy of the supporting
documents uploaded to the CCPS after 12 April 2020 17 or upon lifting of the
Declaration of ECQ, whichever comes earlier, shall lodge a Provisional Goods
Declaration (PGD) pursuant to Sections 403 and 426 of the Customs
Modernization and Tariff Act (CMTA) and CMO-7-2020 on the Interim
Procedure on PGD but using procedure code 4404 for Formal Consumption
and 4504 for Informal Entry of Commercial Goods.
(2) Online Filing of Goods Declaration shall be made within 48 hours from
lodgment of PGD.
(4) Assessment of duties, taxes, and other charges of goods declaration shall
only be completed upon submission of the original copy of the supporting
documents on or before 12 April 2020.
Operational Provisions
17
Subject to extension considering the recent approval of President Duterte of the extension of ECQ in Luzon
Register and Log-in with the CCPS at
until 30 April 2020 client.customs.gov.ph
35
Enter the Goods Declaration Reference Number as used
in the lodgment, importer's complete name and declarants
name
- To whom available:
(1) BOC Accredited Importers
(2) Licensed Customs Brokers
(3) Declarants
(4) Authorized representatives
- How:
Register and Log-in with the CCPS at client.customs.gov.ph with itsusername and
1 password and select "Open A Ticket"
Select "Application for accreditation pass" from the drop down menu of the "Help
2 Topic"
Under the Issue Summary, indicate the puspose of intended visit to the BOC
Upon validation and approval of the Application, the Accreditation Pass will be sent via
e-mail
7
The Accreditation Pass shall be valid only for the time and date indicated therein