REVENUE REGULATION NO.

7-2020
Implementing Section 4 of Republic Act No. 11469,
SUBJECT: otherwise known as “Bayanihan to Heal as One
Act”, particularly on the extension of statutory
deadlines and timelines for the filing and
submission of any document and payment of
taxes

All Internal Revenue Officers and Other

TO:
Concerned
 Section 1. PURPOSE

to provide relief to taxpayers who are not able 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. COVERAGE
Type of Original Due Extended
Transaction/Document BIR Form Name of Form Period Date Due Date

Covering
Application for VAT Credit/Refund the Quarter
VAT Refund 1914 Claims Ending March 31,2020 April 30,2020
March
31,2018

Date of
Withholding Tax Remittance Return payment falls
for Onerous Transfer of Real within the 30 days from
ONETT 1606 Property other than Capital N/A period of original due
Asset(including Taxable and emergency date
Exempt) starting from
March 16,2020
 Section 2. COVERAGE
Type of Original Due Extended
Transaction/Document BIR Form Name of Form Period Date Due Date

  Capital Gains Tax Return for      

Onerous Transfer of Real

1706 Property Classified as Capital
Asset (both Taxable and
Exempt)

  Capital Gain Tax Return for      

1707 Onerous Transfer of Shares of

Stocks Not Traded through the
Local Stock Exchange
  1800 Donor’s Tax Return      

  1801 Estate Tax Return      

 Section 2. COVERAGE
Type of Original Due Extended
Transaction/Document BIR Form Name of Form Period Date Due Date

For the
Monthly Filing and 2550M Monthly VAT Declaration month of March April
Payment February 20,2020 20,2020
2020

Monthly Monthly Remittance of For the

eFiling/Filing and 1600WP Percentage Tax on Winnings month of March April
ePayment/Payment and Prizes Withheld by Race February 20,2020 20,2020
Track Operators 2020
 Section 2. COVERAGE

Type of Original Due Extended

Transaction/Document BIR Form Name of Form Period Date Due Date

For the
Monthly eFiling 2550M Monthly Vat Declaration month of March April
(for eFPS filers under February 21,2020 21,2020
Group E) 2020
Monthly eFiling       March April
(for eFPS filers under 22,2020 22,2020
Group D)

Monthly eFiling      
(for eFPS filers under March 23,2020 April 23,2020
Group C)
 Section 2. COVERAGE

Type of Original Due Extended

Transaction/Document BIR Form Name of Form Period Date Due Date

Monthly eFiling      
(for eFPS filers under March April
Group B) 24,2020 24,2020

     
Monthly eFiling and March April
ePayment (for eFPS 25,2020 27,2020
filers under Group A)
 Section 2. COVERAGE
Type of Original Due Extended Due
Transaction/Document BIR Form Name of Form Period Date Date

Monthly ePayment       March April 27,2020

(for Group E, D, C,B) 25,2020

Quarterly For Fiscal

eFiling/Filing and Quarter March April 27,2020
ePayment/Payment 2550Q Quarterly VAT Declaration ending 25,2020
(eFPS and non-eFPS February
filers) 29,2020

For Fiscal
Quarterly SLS/P Quarter March April 27,2020
Submission N/A Summary list of Sales/Purchase ending 25,2020
(non-eFPS) February
29,2020
 Section 2. COVERAGE
Type of Original Due Extended
Transaction/Document BIR Form Name of Form Period Date Due Date

Sworn Statement of
Manufacturer’s or For Fiscal
Importer’s Volume of Sales Quarter
of each particular brand of N/A Sworn Statement ending March 25,2020 April 27,2020
Alcohol, Tobacco Products & February
Sweetened Beverage 29,2020
Products

Sworn Statement of
Manufacturer’s or For Fiscal
Importer’s Volume of Sales Quarter
of each particular brand of N/A Sworn Statement ending March 25,2020 April 27,2020
Alcohol, Tobacco Products & February
Sweetened Beverage 29,2020
Products
 Section 2. COVERAGE

Type of Original Due Extended

Transaction/Document BIR Form Name of Form Period Date Due Date

Submission of Required
Hard Copies of FS and For FY March
Scanned Copies of BIR AFS Audited Financial Statements ending 30,2020 April 30,2020
Form 2307 to eFiled November
1702RT, MX, EX 30,2019

       

2307 Certificated of Creditable Tax

Withheld at Source
 Section 2. COVERAGE
Type of Original Due Extended
Transaction/Document BIR Form Name of Form Period Date Due Date

  Annual ITR for Corporation,      

Partnership and Other Non-
1702RT Individual Taxpayer Subject only
to REGULAR income tax rate

  Annual ITR for Corporation,      

Partnership and Other Non-
1702MX Individual with MIXED Income
subject to Multiple Income Tax
Rates or with Income subject to
SPECIAL/PREFERENTIAL RATE
 Section 2. COVERAGE
Type of Original Due Extended
Transaction/Document BIR Form Name of Form Period Date Due Date

  Annual ITR for Corporation,      

Partnership and Other Non-
1702EX Individual Taxpayers EXEMPT
under Tax Code, as amended and
Other Special Laws, with NO Other
Taxable Income

For FY
Submission of 2019 N/A Inventory List ending March April 30,2020
Inventory List February 30,2020
29,2020
 Section 2. COVERAGE
Type of Original Due Extended
Transaction/Document BIR Form Name of Form Period Date Due Date

For Fiscal
Quarterly of SLS/P N/A Summary List of Sales/Purchase Quarter March April 30,2020
eSubmission (eFPS) ending 30,2020
February
29,2020

Quarterly eFiling/Filing Quarterly ITR for Corporation, For Fiscal

and ePayment/Payment 1702Q Partnership and Other Non- Quarter March April 30,2020
(eFPS and non-eFPS Individual Taxpayers ending 31,2020
filers) January
31,2020
 Section 2. COVERAGE
Type of Original Due Extended
Transaction/Document BIR Form Name of Form Period Date Due Date

Annual Information Return of

Annual 1604CF Income Taxes Withheld on N/A March April 30,2020
Filing/Submission Compensation and Final 31,2020
Withholding Taxes

Submission Deadline 2316 Certification of Compensation N/A March April 30,2020

Payment 31,2020
 Section 2. COVERAGE
Type of Original Due Extended
Transaction/Document BIR Form Name of Form Period Date Due Date

Annual 1604E and Annual Information Return of

Filing/Submission Related Creditable Income Taxes Withheld N/A March April 30,2020
Alphalist and Alphalist 31,2020

For the
eFiling/Filing and 2000 Documentary Stamp Tax month of April 5, 2020 May 5, 2020
ePayment/Payment Declaration March
2020
 Section 2. COVERAGE
Type of Original Due Extended
Transaction/Document BIR Form Name of Form Period Date Due Date

       
Documentary Stamp Tax
2000-OT Declaration
(One-Time Transaction)

Monthly eSubmission For the

eSales Report of All N/A Monthly eSales Report month of April 8, 2020 May 8, 2020
Taxpayers using March
CRM/POS with TIN 2020
ending in even no.
 Section 2. COVERAGE
Type of Original Due Extended
Transaction/Document BIR Form Name of Form Period Date Due Date

Monthly Remittance Return of For the

Monthly eFiling/Filing 1600 Value-Added Tax and Other month of
and ePayment/Payment WITH MAP Percentage Taxes Withheld and March April 10, 2020 May 11, 2020
Monthly Alphalist of Payees 2020

       
Withholding Tax Remittance
1606 Return for Onerous Transfer of
Real Property Other Than Capital
Asset
 Section 2. COVERAGE
Type of Original Due Extended
Transaction/Document BIR Form Name of Form Period Date Due Date

Monthly eFiling/Filing Withholding Tax Remittance For the

and 1600 Return for National Government month of April 10, 2020 May 11, 2020
ePayment/Remittance Agencies (NGAs) March
2020

       
Monthly Remittance Return of
1601C Income Taxes Withheld on
Compensation
 Section 2. COVERAGE
Type of Original Due Extended
Transaction/Document BIR Form Name of Form Period Date Due Date

Monthly Filing and

Payment/Remittance for For the
the amount of excise 2200M Excise Tax Return for Mineral month of April 10, 2020 May 11, 2020
taxes collected from Products March
payment made to Sellers 2020
of Metallic Minerals

Monthly Remittance Return of For the

Monthly Filing and 1601C Income Taxes Withheld on month of April 10, 2020 May 11, 2020
Payment (non-Efps) Compensation March
2020
 Section 2. COVERAGE
Type of Original Due Extended
Transaction/Document BIR Form Name of Form Period Date Due Date

Monthly eSubmission For the

eSales Report of All month of
Taxpayers using N/A Monthly eSales Report March April 10, 2020 May 11, 2020
CRM/POS with TIN 2020
ending in odd no.

For the
Monthly eFiling (for eFPS 1601C Monthly Remittance Return of month of April 11, 2020 May 11, 2020
filers under Group E) Income Taxes Withheld on March
Compensation 2020
 Section 2. COVERAGE
Type of Original Due Extended
Transaction/Document BIR Form Name of Form Period Date Due Date
     
Monthly eFiling (for eFPS April 12, 2020 May 12, 2020
filers under Group D)

     
Monthly eFiling (for eFPS April 13, 2020 May 13, 2020
filers under Group C)

     
Monthly eFiling (for eFPS April 14, 2020 May 14, 2020
filers under Group B)

Monthly eFiling and      

ePayment (for eFPS filers April 15, 2020 May 15, 2020
under Group A)
 Section 2. COVERAGE
Type of Original Due Extended
Transaction/Document BIR Form Name of Form Period Date Due Date

Annual ITR for Individuals For

Earning Purely Compensation Calendar
Annual eFiling/Filing 1700 Income (including non- Year April 15, 2020 May 15, 2020
and ePayment/Payment business/non-profession related Ending
income) December
31,2019

       

1701 Annual ITR for Individuals

(including MIXED Income Earner),
Estates and Trusts
 Section 2. COVERAGE
Type of Original Due Extended
Transaction/Document BIR Form Name of Form Period Date Due Date

  Annual ITR for Individuals      

Earning Income PURELY from
Business/Profession (those under
1701A the graduated income tax rates
with OSD as mode of deduction
OR those who opted to avail of the
8% flat income tax rate)

For
Annual ITR for Corporation, Calendar
Annual eFiling/Filing 1702RT Partnership and Other Non- Year April 15, 2020 May 15, 2020
and ePayment/Payment Individual Taxpayer Subject Only Ending
to REGULAR Income Tax Rate December
31,2019
 Section 2. COVERAGE
Type of Original Due Extended
Transaction/Document BIR Form Name of Form Period Date Due Date

  Annual ITR for Corporation,      

Partnership and Other Non-
1702MX Individual with MIXED Income
Subject to Multiple Income Tax
Rates or with Income Subject to
SPECIAL/PREFERENTIAL RATE

  Annual ITR for Corporation,      

Partnership and Other Non-
1720EX Individual Taxpayers EXEMPT
under Tax Code, as amended and
Other Special Laws, with NO Other
Taxable Income
 Section 2. COVERAGE
Type of Original Due Extended
Transaction/Document BIR Form Name of Form Period Date Due Date

Monthly Remittance Return of For the

Monthly ePayment 1601C Income Taxes Withheld on month of April 15, 2020 May 15,2020
(for Group E, D, C, B) Compensation March
2020

Quarterly eSubmission For Taxable

Summary List of Machine N/A Summary List of Machines Quarter April 15, 2020 May 15,2020
Distributors/ Dealers/ Ending
Vendor/ Supplies March
31,2020
 Section 2. COVERAGE
Type of Original Due Extended
Transaction/Document BIR Form Name of Form Period Date Due Date

Registration of Bound For FY

Looseleaf Books of N/A N/A ending April 15, 2020 May 15,2020
Accounts/ Invoices/ March 31,
Receipts and Other 2020
Accounting Records

For
Calendar
Submission of List of N/A List of Medical Practitioners Quarter April 15, 2020 May 15,2020
Medical Practitioners Ending
March 31,
2020
 Section 2. COVERAGE

THANK YOU!!!