SECTION 1. PURPOSE - Pursuant to Sections 244 and 245 of the National Internal Revenue Code (NIRC) of 1997, as amended and considering the following:
- Suspension of government work which was announced by the Office of the Executive Secretary of Malacañang on July 25, 2024, in areas under Region III, Region IVA and the National Capital Region due to continuous rainfall brought about by the southwest monsoon and Typhoon “Carina”.
- The directive by the Office of the Executive Secretary for other concerned agencies to aid in the rescue, recovery, relief and rehabilitation efforts of the government and private sector; and
- Suspension of work which was announced by some Local Government Units.
The Bureau of Internal Revenue (BIR)
extended the deadline for the filing of tax returns and payment of taxes due thereon, which includes submission of certain documents.
The extension is intended to provide enough time for the taxpayers and BIR personnel within the following
affected Revenue District Offices (RDOs) to comply with the statutory tax deadlines:
| Geographical Location |
Revenue District Office (RDO) |
Region III
Aurora
Bataan
Bulacan
Nueva Ecija
Pampanga
Tarlac
Zambales |
RDO No. 17A – Tarlac City, Tarlac |
| RDO No, 17B – Paniqui, Tarlac |
| RDO No. 18 – Olongapo City, Zambales |
| RDO No. 19 – Subic Bay Freeport Zone |
| RDO No. 20 – Balanga City, Bataan |
| RDO No. 21A – Angeles City, North Pampanga |
| RDO No.21B – City of San Fernando, South Pampanga |
| RDO No. 21C – Clark Freeport |
| RDO No. 22 – Baler, Aurora |
| RDO No. 23A – Talavera, North Nueva Ecija |
| RDO No. 23B – Cabanatuan City, South Nueva Ecija |
| RDO No. 25A – West Bulacan |
| RDO No. 25B – East Bulacan |
| |
Region IV-A
Cavite
Laguna
Batangas
Rizal |
RDO No. 46 – Cainta-Taytay |
| RDO No. 54A – Trece Martires City, East Cavite |
| RDO No. 54B – Kawit, West Cavite |
| RDO No. 58 – Batangas City, West Batangas |
| RDO No. 59 – Lipa City, East Batangas |
| Quezon |
RDO No. 55 – San Pablo City, East Laguna |
| RDO No. 56 – Calamba City, Central Laguna |
| RDO No. 57 – Biñan City, West Laguna |
| RDO No. 60 – Lucena City, North Quezon |
| RDO No. 61 – Gumaca, South Quezon |
| |
| National Capital Region |
RDO No. 24 – Valenzuela City |
| RDO No. 26 – Malabon City/Navotas City |
| RDO No. 27 – Caloocan City |
| RDO No. 29 – Tondo – San Nicolas |
| RDO No.30 – Binondo |
| RDO No. 31 – Sta. Cruz |
| RDO No. 32 – Quiapo – Sampaloc – San Miguel – Sta. Mesa |
| RDO No. 33 – Ermita – Intramuros – Malate |
| RDO No. 34 – Paco – Pandacan – Sta. Ana – San Andres |
| RDO No. 28 – Novaliches |
| RDO No. 38 – North Quezon City |
| RDO No. 39 – South Quezon City |
| RDO No. 40 – Cubao |
| RDO No. 41 – Mandaluyong City |
| RDO No. 42 – San Juan City |
| RDO No. 43 – Pasig City |
| RDO No. 45 – SMART (San-mateo – Marikina – Antipolo – Rodriguez – Teresa) |
| RDO No. 47 – East Makati City |
| RDO No. 48 – West Makati City |
| RDO No. 49 – North Makati City |
| RDO No. 50 – South Makati City |
| RDO No. 51 – Pasay City |
| RDO No. 52 – Parañaque City |
| RDO No. 53A – Las Piñas City |
| RDO No. 53B – Muntinlupa City |
| |
RDO No. 116 – Regular LT Audit Division I |
| RDO No. 125 – Regular LT Audit Division II |
| RDO No. 126 – Regular LT Audit Division III |
| RDO No. 121 – Excise LT Audit Division I |
| RDO No. 124 – Excise LT Audit Division II |
| |
| Other Areas |
RDO No. 1 – Laoag City, Ilocos Norte |
| RDO No. 2 – Vigan City Ilocos Sur |
| RDO No. 3 – San Fernando La Union |
| RDO No. 4 – Calasia, Central Pangasinan |
| RDO No. 5 – Alaminos, West Pangasinan |
| RDO No. 6 – Urdaneta East Pangasinan |
| RDO No. 7 – Bangued, Abra |
| RDO No. 8 – Baguio City |
| RDO No. 9 – La Trinidad Benguet |
| RDO No. 10 – Bontoc, Mountain Province |
SECTION 2. COVERAGE – These regulations shall extend the statutory deadlines for submission and/or filing the following documents and/or returns, as well as the payment of the corresponding taxes, as specified below:
| BIR Forms/Returns |
Due Dates |
Extended Due dates |
| eFiling/Filing & ePayment/Payment of BIR Form 2550Q (Quarterly Value-Added Tax Return) – eFPS and Non-eFPS Filers – For the quarter ending June 30, 2024 |
July 25, 2024
|
July 31, 2024 |
| eFiling/Filing & ePayment/Payment of BIR Form 2551Q (Quarterly Percentage Tax Return) – eFPS and Non-eFPS Filers – For the quarter ending June 30, 2024 |
| Submission of Quarterly Summary List of Sales/Purchases/Importation by a VAT taxpayer – Non-eFPS Filers – For the quarter ending June 30,2024 |
| Submission of sworn statement of manufacturers or Importer’s Volume of Sales of each Brand of Alcohol, Tobacco, and Sweetened Beverages Products – For the Quarter ending June 30, 2024 |
The extension of the due date shall only be applicable to those RDO’s who were affected by the Southwest Monsoon and Typhoon “Carina” as identified in Section 1 hereof. The submission and/or filing contemplated herein shall be made in the next working day if such due date falls on a holiday/non-working day.
The extension of statutory deadlines set in these Regulations may be further extended by the Commissioner of Internal Revenue (CIR), if the factual circumstances warrant such an extension or as may be directed by the Secretary of Finance.
SECTION 3. EXTENSION IN THE FILING OF RETURNS AND OTHER REQUIREMENTS – By virtue of the authority of the Secretary of Finance, The CIR is allowed to extend the deadline for the filing of returns and other documentary requirements as required under existing laws, rules and regulations in times of force majeure. A corresponding Revenue Memorandum Circulars (RMC) shall be issued setting forth the reason for extending the deadline for submission of returns and other documentary requirements, the identified areas covered and the adjusted deadline for the submission thereof.
SECTION 4. REPEALING CLAUSE – All existing rules and regulations, issuance or parts thereof, which are inconsistent with the provisions of these Regulations, will be repealed, amended or modified accordingly.
After the expiration of the extended due dates, the regular dates for the submission of the filing of tax returns, tax due payments, including submission of certain documents, set forth under existing revenue issuances shall resume unless further extended by the Commissioner, if the circumstance so warrant or as maybe directed by the Secretary of Finance.