April 9, 2020
REVENUE REGULATIONS NO. 10-20
SUBJECT | : | Amends Section 2 of Revenue Regulations No. 7-2020 Relative to the Extension of Statutory Deadlines and Timelines for the Filing and Submission of Any Document and the Payment of Taxes Pursuant to Section 4 (z) of Republic Act No. 11469, Otherwise Known as "Bayanihan to Heal as One Act" |
TO | : | All Internal Revenue Officials and Others Concerned |
SECTION 1. Purpose. — Pursuant to Section 4 (z) of Republic Act No. 11469, otherwise known as "Bayanihan to Heal as One Act," declaring a state of national emergency over the entire country, and in consideration of the extension of the Enhanced Community Quarantine (ECQ) Period until April 30, 2020, these Regulations are hereby promulgated to amend certain provisions of RR No. 7-2020, particularly on the extension of deadlines to submit, file and/or pay the necessary documents and/or taxes required under the Tax Code, as amended, as well as in the existing revenue regulations.
SECTION 2. Amendment. — Section 2 of RR No. 7-2020 is hereby amended...