Tax Filing and Payment guidelines during the extended enhanced community quarantine period (updated as of May 4, 2020)

These tax filing/payment and BIR submission guidelines are updated as of May 4, 2020 with the issuance of Revenue Regulations (RR) No. 11-2020, Revenue Memorandum Circular Nos. 42 - 44, series of 2020, and Bank Bulletin No. 2020-04. The recent BIR issuances, among others, provide for (a) further extensions on the deadline for filing and payment of tax returns and other BIR submissions in relation to the May 15 extension of the ECQ period, (b) a 30-day extension for those returns/submission falling due in the month of May 2020, and (c) relaxed rules in the acceptance of tax payments during the ECQ period.