March 16, 2020
REVENUE MEMORANDUM CIRCULAR NO. 025-20
| SUBJECT | : | Filing of the 2019 Income Tax Returns and Submission of Required Attachments |
| TO | : | All Internal Revenue Officers and Others Concerned |
For the information and guidance of all concerned, this Circular is being issued to prescribe the guidelines in the filing and receiving of the 2019 Income Tax Returns.
Despite of the one-moth lockdown of the National Capital Region to prevent further spread of COVID-19, the filing of the Annual Income Tax Return (AITR) for Calendar Year 2019 shall not be extended. Hence, its filing shall still be done on or before April 15, 2020. However, to limit taxpayers' exposure to persons who may be carrier or infected of the aforesaid virus, taxpayers who are not mandated to use the electronic filing facilities of the Bureau [e.g., electronic Filing and Payment System (EFPS), eBIRForm Facility] are encouraged to use these facilities.
Taxpayers who are enrolled in EFPS shall continue to settle the tax liabilities with the Authorized Agent Bank (AAB) where the taxpayer is enrolled, while for those...
