GUZMAN CRUZ CPAS AND CO.

Guideline for BIR Tax Deadlines during Enhanced Community Quarantine (ECQ) period
(Basis RR 7-2020, RMC 25-2020, RMC 28 to 34-2020, RMC 38 to 39-2020, RMC 41-2020) as of April 8, 2020

DEADLINE
RR 7-2020, RMC 29-2020,
BIR Forms / Returns and Other Submission RMC 39-2020
Original and RMC 30-2020
(Additional 15 days)
(Extension of 30 days)
BIR Form 2550M Monthly Vat for the month of February 2020
March 20, 2020 April 20, 2020 May 5, 2020
(non-eFPS)
BIR Form 2550M Monthly Vat for the month of February 2020 March 21, 2020 to April 21, 2020 to May 6, 2020 to
(eFPS) stagered filing based on group/industry classification March 25, 2020 April 27, 2020* May 11, 2020*
BIR Form 2550Q Quarterly Vat for fiscal quarter ending
March 25, 2020 April 27, 2020* May 11, 2020*
February 29, 2020 (eFPS and non-eFPS)
VAT RELIEF Quarterly Summary Lists of Sales/ Purchases for
March 25, 2020 April 27, 2020* May 11, 2020*
fiscal quarter ending February 29, 2020
BIR Form 1604CF Annual Information Return of Income Taxes
Withheld on Compensation and Final Withholding Taxes March 31, 2020 April 30, 2020 May 15, 2020
(including alphalist of employees/ payees) for the year 2019
BIR Form 2316 of employees qualified for substituted filing for
March 31, 2020 April 30, 2020 May 15, 2020
the year 2019
BIR Form 1604E Annual Information Return of Creditable
Income Taxes Withheld (together with the alphalist of payees) March 31, 2020 April 30, 2020 May 15, 2020
for the year 2019
BIR Form 2000 and 2000-OT Documentary Stamp Tax for the
April 5, 2020 May 5, 2020 May 20, 2020
month of March 2020
Monthly eSubmission of eSales Report for the month of
April 8, 2020 May 8, 2020 May 25, 2020*
March 2020 (TIN ending in even number)
Monthly eSubmission of eSales Report for the month of
April 10, 2020 May 11, 2020 May 25, 2020*
March 2020 (TIN ending in odd number)
BIR Form 1601C Monthly Withholding Tax on Compensation
April 10, 2020 May 11, 2020 May 25, 2020*
for the month of March 2020 (non-eFPS)
BIR Form 1601C Monthly Withholding Tax on Compensation
April 11, 2020 to May 11, 2020 to May 26, 2020 to
for the month of March 2020 (eFPS) stagered filing based on
April 15, 2020 May 15, 2020 June 1, 2020*
group/industry classification
BIR Form 1700, 1701, 1701A, 1702RT, 1702MX and 1702EX
Annual Income Tax Return and required attachments for April 15, 2020 May 15, 2020 June 1, 2020*
calendar year 2019
Registration of Bound Looseleaf Books of Accounts/
Invoices/ Receipts and Other Accounting Records for fiscal April 15, 2020 May 15, 2020 June 1, 2020
year ending March 31, 2020
BIR Form 2550M Monthly Vat for the month of March 2020 for
April 20, 2020 May 21, 2020
fiscal year end (non-eFPS)
BIR Form 2550M Monthly Vat for the month of March 2020 for
April 21, 2020 to May 21, 2020 to
fiscal year end (eFPS) stagered filing based on group/industry
April 25, 2020 May 25, 2020*
classification
BIR Form 2551Q Quarterly Percentage Tax for quarter ending May 25, 2020
April 25, 2020
March 31, 2020 (eFPS and non-eFPS) (RMC 30-2020)
BIR Form 2550Q Quarterly VAT for quarter ending March 31, May 25, 2020
April 25, 2020
2020 (eFPS and non-eFPS) (RMC 30-2020)
VAT RELIEF Quarterly Summary Lists of Sales/ Purchases for May 25, 2020
April 25, 2020
quarter ending March 31, 2020 (RMC 30-2020)
BIR Form 1702Q Quarterly Income Tax Return for fiscal June 1, 2020*
April 29, 2020
quarter ending February 29, 2020 (eFPS and non-eFPS) (RMC 30-2020)
BIR Form 1601EQ Quarterly Expanded Withholding Tax for June 1, 2020*
April 30, 2020
quarter ending March 31, 2020 (eFPS and non-eFPS) (RMC 30-2020)
BIR Form 1601FQ Quarterly Final Withholding Tax for quarter June 1, 2020*
April 30, 2020
ending March 31, 2020 (eFPS and non-eFPS) (RMC 30-2020)
QAP Quarterly Alphalist of Payees for 1601EQ and 1601FQ for June 1, 2020*
April 30, 2020
quarter ending March 31, 2020 (RMC 30-2020)
BIR Form 1603 Quarterly Fringe Benefits Tax for quarter June 1, 2020*
April 30, 2020
ending March 31, 2020 (eFPS and non-eFPS) (RMC 30-2020)
Monte Corcuera Accounting Services Co. BIR Updates 04/13/2020 BGBS Guzman Cruz CPAs and Co.
 GUZMAN CRUZ CPAS AND CO.
Guideline for BIR Tax Deadlines during Enhanced Community Quarantine (ECQ) period
(Basis RR 7-2020, RMC 25-2020, RMC 28 to 34-2020, RMC 38 to 39-2020, RMC 41-2020) as of April 8, 2020

DEADLINE
RR 7-2020, RMC 29-2020,
BIR Forms / Returns and Other Submission RMC 39-2020
Original and RMC 30-2020
(Additional 15 days)
(Extension of 30 days)
June 1, 2020*
Inventory Listing for fiscal year ending March 31, 2020 April 30, 2020
(RMC 30-2020)
date of payment fall
BIR Form 1606, 1706, 1707, 1800 and 1801 (All ONETT 30 days from original
within ECQ date Additional 15 days
Transactions) due date
starting March 16, 2020
Certificate of Residence for Tax Treaty Relief Form for FWT
on or before April 13,
on dividend, interest and royalty for the month of February April 30, 2020 May 15, 2020
2020
2020 paid and remitted starting March 2020
Availment of Tax Amnesty on Delinquencies covering taxable June 8, 2020
April 23, 2020 May 23, 2020
year 2017 and prior years (RMC 38-2020)

filing date falls due

Filing of Position Paper to Notice of Informal Conference/ during the emergency 30 days from the date of the lifting of the period
Other similar letters and correspondences with due dates period starting on of emergency (RMC 39-2020)
March 16, 2020

Suspension of Running of Limitations under Section 203 and

before the expiration of 60 days after the lifting of the order of state of
222 pursuant to Section 223 of the Tax Code of 1997, as
Statute of Limitation emergency (RMC 39-2020)
amended
Application for new ATP with Expiring Principal and
May 13, 2020 or within 30 days after the lifting of
Supplementary Receipts/ Invoices and the use of expired 60 days prior to its
the ECQ (if extended), which comes later
principal and supplementary receipts/ invoices where the renewal
(RMC 41-2020)
expiration date(s) fall within the ECQ
date of submission falls
within the period of
30 days from original
All other filing/ submission emergency starting Additional 15 days
due date
from
March 16, 2020

REMINDERS:
1. *If the new extended due dates fall on a holiday or non-working day, then, the submission and/or filing contemplated herein shall be made
on the next working day. (RMC 39-2020)
2. For eFPS filers, the system automatically compute penalties for late filing/payment of taxes due. Disregard the penalties computed and pay
only the basic tax due. (Tax Advisory dated March 31, 2020)
3. For eFPS filers, date of staggered filing is as follows: (RMC 26-2002)
3.1 For Monthly Withholding Tax Returns (1601C, 0619E and 0619F) except Withholding of Value Added Tax
Industry Classification Deadline
a. Group A 15 days following end of the month
b. Group B 14 days following end of the month
c. Group C 13 days following end of the month
d. Group D 12 days following end of the month
e. Group E 11 days following end of the month
3.2 For Monthly VAT Declaration (2550M)
Industry Classification Deadline
a. Group A 25 days following end of the month
b. Group B 24 days following end of the month
c. Group C 23 days following end of the month
d. Group D 22 days following end of the month
e. Group E 21 days following end of the month
4. 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. (RMC 37-2020)

**Should there be any discrepancy on the deadline of filing indicated above versus the BIR Calendar please follow the 2020 BIR Tax Calendar
***We encourage to file tax returns/ reports at least 2 or 3 days before the deadline to have a leeway for any unforeseen event and to avoid
cramming on the deadline.
Monte Corcuera Accounting Services Co. BIR Updates 04/13/2020 BGBS Guzman Cruz CPAs and Co.