In order to provide relief to taxpayers who will not be able to prepare, let alone file, various tax returns which are due this March 2020, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular No. 29-2020 (RMC 29-2020) on 19 March 2020.

Under RMC No. 29-2020, the deadline for the filing and payment of the tax returns shall be as follows:

BIR Forms / Returns Original Due Date Extended Due Date
Monthly VAT Declaration (2550-M) for non-eFPS filers for the month of February 2020 20 March 2020 20 April 2020
eFiling and ePayment of Monthly Remittance of Percentage Tax on Winnings and Prizes Withheld (1600WP) for the month of February 2020 20 March 2020 20 April 2020
eFiling of
  • 1601C
  • 0619E
  • 0619F

For the month of February 2020

For eFPS filers under Group E

21 March 2020 21 April 2020

eFiling of

  • 1601C
  • 0619E
  • 0619F

For the month of February 2020

For eFPS filers under Group D

22 March 2020 22 April 2020

eFiling of

  • 1601C
  • 0619E
  • 0619F

For the month of February 2020

For eFPS filers under Group C

23 March 2020 23 April 2020

eFiling of

  • 1601C
  • 0619E
  • 0619F

For the month of February 2020

For eFPS filers under Group B

24 March 2020 24 April 2020

eFiling of

  • 1601C
  • 0619E
  • 0619F

For the month of February 2020

For eFPS filers under Group A

25 March 2020 25 April 2020
Filing and payment of Quarterly VAT Return (2550-Q) for the quarter ended 29 February 2020 for both eFPS and non-eFPS taxpayers 25 March 2020 27 April 2020
ePayment of 2550M for Groups E, D, C, and B for the month February 2020 30 March 2020 30 April 2020
Filing and Payment of Quarterly Income Tax Return for Non-Individuals (1702-Q) 31 March 2020 30 April 2020
Filing of Annual Information Return on Income taxes Withheld on Compensation and Final Withholding Taxes (1604-CF) 31 March 2020 30 April 2020
Submission of Certificate of Compensation Payment (2316) 31 March 2020 30 April 2020
Filing of Annual Information Return of Creditable Income Taxes Withheld (1504-E) 31 March 2020 30 April 2020
Filing and payment of DST (2000 and 2000-OT) for the month of March 2020 5 April 2020 5 May 2020
Filing and Payment 1600 and Monthly Alphalist of Payees (1606) 10 April 2020 11 May 2020
Filing and Payment of Withholding Tax Remittance Return (1600 and 1601-C) for March 2020 10 April 2020 11 May 2020
Filing and Payment of Excise Tax Return for Mineral Products (2200-M) for March 2020 10 April 2020 11 May 2020
Filing and payment of 1601-C for non-eFPS taxpayers for March 2020 10 April 2020 11 May 2020
Filing and payment of 1601-C for eFPS taxpayers under Group E for March 2020 11 April 2020 11 May 2020
Filing and payment of 1601-C for eFPS taxpayers under Group D for March 2020 12 April 2020 12 May 2020
Filing and payment of 1601-C for eFPS taxpayers under Group C for March 2020 13 April 2020 13 May 2020
Filing and payment of 1601-C for eFPS taxpayers under Group B for March 2020 14 April 2020 14 May 2020

For One Time Transactions (ONETT), if the date for its payment falls due within the Enhanced Quarantine Period, the period to file the return and pay the corresponding tax due thereon is extended for 30 calendar days from its due date.

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