Implementing Section 4 [z] of Republic Act No. 11469, Otherwise Known as "Bayanihan to Heal as One Act," Particularly on the Extension of Statutory Deadlines and Timelines for the Filing and Submission of Any Document and the Payment of Taxes

March 27, 2020REVENUE REGULATIONS NO. 07-20SUBJECT : Implementing Section 4 [z] of Republic Act No. 11469, Otherwise Known as "Bayanihan to Heal as One Act," Particularly on the Extension of Statutory Deadlines and Timelines for the Filing and Submission of Any Document and the Payment of Taxes   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, these Regulations are hereby promulgated as a temporary emergency measure to provide relief to taxpayers who are not able 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. Coverage. — These Regulations shall extend the following statutory deadlines for the submission and/or filing of the following documents and/or returns, as well as the payment of the following taxes, as specified below: Type of Transaction/DocumentBIR FormName of FormPeriodOriginal Due...