Due to the Enhanced Community Quarantine (ECQ) in the Philippines, the Bureau of Internal Revenue issued Revenue Memorandum Circular No. 32-2020 (RMC 32-2020) on 23 March 2020 extending the deadline for the filing of Certificate of Residence for Tax Treaty Relief (CORTT) Forms for final withholding taxes on dividends, interest and royalties paid on or before 10 March 2020.
Under existing regulations, the filing of the corresponding CORTT Forms for final withholding taxes on dividends, interest and royalties paid on or before 10 March 2020 should be made on or before 13 April 2020. In order to provide relief to taxpayers who may not be able to file their CORTT Forms with the International Tax Affairs Division and Revenue District Office No. 39 during the ECQ, the deadline for submission of CORTT Forms is extended from 13 April 2020 to 30 April 2020.