Prepared by: Hergie Anne C. De Guzman, CPA
Bureau of Internal Revenue (BIR) released Revenue Memorandum Circular (RMC) No. 79-2020 on August 6, 2020 setting guidelines for the filing of returns and payment of taxes during the Modified Enhanced Community Quarantine (MECQ) re-implemented for the period covering August 4 to 18, 2020. BIR further issued another RMC, RMC No. 80-2020, amending the covered RDOs.
Who are covered?
All taxpayers under the jurisdiction of the following Revenue District Offices (RDOs):
Guidelines
Note:
In case of payment in RCOs,
Effectivity
The RMC is effective upon lifting of MECQ and upon imposing General Community Quarantine (GCQ) in National Capital Region (NCR), Bulacan, Cavite, Laguna, and Rizal.
Are there extensions in the deadline in filing and payment of taxes?
None. The RMC did not mention any extension of deadlines.
What are the covered tax returns in the RMC?
The RMC has not specifically mentioned the covered tax returns. Looking at the effectivity of the RMC, all tax returns due on August 5 to August 18, 2020 are covered by the guidelines set. For further guidance, you may check this link for the August 2020 Calendar of BIR Deadlines.
Disclaimer: This is for purposes of academic discussions only as personally summarized by the author, not of Tax and Accounting Center, Inc. and is not a substitute for an expert opinion. Please consult your preferred tax and/or legal consultant for the specific details applicable to your circumstances.
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