April 7, 2020
REVENUE MEMORANDUM CIRCULAR NO. 039-20
| SUBJECT | : | Further Extension of the Due Dates for the Submission and/or Filing of Certain Documents and/or Returns as well as Payment of Certain Taxes under Revenue Regulations No. 7-2020 |
| TO | : | All Internal Revenue Officers and Others Concerned |
Revenue Regulations (RR) No. 7-2020 extended the statutory deadlines for the submission and/or filing of certain documents and/or returns as well as the payment of certain taxes pursuant to Section 4 (z) Republic Act (RA) No. 11469, or the "Bayanihan to Heal as One Act."
Section 4 of RR No. 7-2020 provides that the extension of the statutory deadlines set therein may be further extended by the Commissioner of Internal Revenue if the circumstances so warrant.
Based thereon, and with the extension of the implementation of the Enhanced Community Quarantine (ECQ) to 30 April 2020, the "extended due dates" enumerated in Section 2 of RR No. 7-2020 are further extended for period of fifteen (15) calendar days, except those where the extended due dates granted are reckoned from...
