Revenue Regulations No. 13-2024

Providing Extension of the Deadlines of the Filing of Tax Returns and Payment of the Corresponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers Within the Jurisdiction of Revenue District Offices of the Bureau of Internal Revenue That Were Affected by Southwest Monsoon and Typhoon “Carina”, and Giving Authority to the Commissioner of Internal Revenue to Extend the Deadline for the Filing of the Commissioner of Internal Revenue to Extend the Deadline for the Filing of the Returns and Other Documents on Times of Force Majeure

Section 1 Purpose – Pursuant to Sections 244 and 245 of the National Internal Revenue Code (NIRC) of 1997, as amended, and taking into account the following:

• The announcement of the Office of the Executive Secretary of Malacanang suspending government work on July 25. 2024 in areas under Region III, Region IV A and the National Capital Region due to the continuous rainfall brought about by the Southwest Monsoon and Typhoon “Carina”;
• The directive by the Office of the Executive Secretary for other concerned agencies to aid in the rescue, recovery, relief and rehabilitation efforts of the government and the private sector; and
• The announcement of suspension of work by some Local Government Units.

The Bureau of Internal Revenue (BIR) is hereby extending the deadline for the filing of tax returns and the payment of taxes due thereon, including submission of certain documents.

The extension is intended to provide ample time for taxpayers and BIR personnel within the following affected Revenue District Offices (RDOs) to comply with the statutory tax deadlines:

Section 2. Coverage – These Regulations shall extend the statutory deadlines for submission and/or filing of the following documents and/or returns, as well as the payment of the corresponding taxes, as specified below:

The extension of the due date shall be made applicable throughout the areas (RDOs) affected by the Southwest Monsoon and Typhoon “Carina” as identified in Section 1 hereof. If the extended due dates fall on a holiday or non-working day, the submission and/or filing contemplated herein shall be made on the next working day.

The extension of the statutory deadlines set in these Regulations may be further extended by the Commissioner of Internal Revenue, in the factual circumstances warrant for such an extension or as may be directed by the Secretary of Finance.

Section 3 Extension in the Filing of Returns and Other Requirements – By virtue of the authority of the Secretary of Finance, the Commissioner of Internal Revenue is hereby allowed to extend the deadline for the filing of returns and other documentary requirements as required under existing laws, rules and regulations in times of force majeure. A corresponding Revenue Memorandum Circular shall be issued setting forth the reason for extending the deadline for submission of returns and other documentary requirements, the identified areas covered and the adjusted deadline for the submission thereof.

Section 4 Repealing Clause – All existing rules and regulations, issuances or parts thereof, which are inconsistent with the provisions of these Regulations, are hereby repealed, amended or modified accordingly.

After the expiration of extended due dates prescribed herein, the regular dates for the submission of the filing of tax returns, the payment of taxes due thereon, including submission of certain documents, set forth under existing revenue issuances shall resume unless further extended by the Commissioner, if the circumstance so warrant or as may be directed by the Secretary of Finance.

Section 5 Separability Clause – If any clause, sentence, provision or section of these Regulations shall be held invalid or unconstitutional, the remaining parts thereof shall not be affected thereby.