Deadline for the Filing of Tax Returns, Payment of the Corresponding Taxes, and Submission of Required Documents falling on October 25, 2024 extended until October 31, 2024 for Taxpayers Affected by Typhoon “Kristine”
(Revenue Memorandum Circular No.119-2024, dated October 25, 2024)
This Tax Alert is issued to inform all concerned parties about the extension of deadline for the filing of tax returns, payment of taxes due, and submission of required documents originally due on October 25, 2024, to October 31, 2024.
Due to the bad weather condition caused by Typhoon “Kristne”, the Office of the Executive Secretary of Malacañang announced suspension of government work in Luzon on October 23, 24, and 25, 2024. Thus, to provide sufficient time for taxpayers and Bureau of Internal Revenue (BIR) personnel in the below affected Revenue District Offices (RDOs), including affected Authorized Agent Banks (AABs), the statutory tax deadlines for the submission and/or filing of the following documents and/or returns, and the payment of the corresponding taxes was extended to October 31, 2024.
A. Covered BIR Forms/Returns, Reports
| BIR Forms/Returns | Description | Period |
| 1. BIR Form 2550Q (Quarterly Value-Added Tax Return) | eFiling/Filing and ePayment/ Payment by eFPS and Non-eFPS Filers | For the Quarter Ending September 30, 2024 |
| 2. BIR Form 2551Q (Quarterly Percentage Tax Return) | eFiling/Filing and ePayment/ Payment by eFPS and Non-eFPS Filers | For the Quarter Ending September 30, 2024 |
| 3. SLS/SLP/SLI | Submission of Quarterly Summary List of Sales/ Purchases/ Importations by a VAT taxpayer-Non-eFPS Filers | For the Quarter Ending September 30, 2024 |
| 4. Sworn Statement | Submission of Sworn Statement of Manufacturer's or Importer's Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products, and Sweetened Beverage Products | For the Quarter Ending September 30, 2024 |
B. Covered RDOs/LTs
| Geographical Location | Revenue District Office |
| Region I Ilocos Norte Ilocos Sur La Union Pangasinan |
RDO No. 1 - Laoag, Ilocos Norte RDO No. 2 - Vigan City, Ilocos Sur RDO No. 3 - San Fernando, La Union RDO No. 4 - Calasiao, Central Pangasinan RDO No. 5 - Alaminos City, West Pangasinan RDO No. 6 - Urdaneta City, East Pangasinan |
| Cordillera Administrative Region Abra Apayao Benguet łfugao Kalinga Mt. Province |
RDO No. 7 - Bangued, Abra RDO No. 8 - Baguio City RDO No. 9 - La Trinidad, Benguet RDO No. 10 - Bontoc, Mt. Province RDO No. 11 - Tabuk City, Kalinga RDO No. 12 - Lagawe, Ifugao |
| Region II Batanes Cagayan Isabela Nueva Vizcaya Quirino |
RDO No. 13 - Tuguegarao, Cagayan RDO No. 14 - Bayombong, Nueva Vizcaya RDO No. 15 - Naguilian, Isabela RDO No. 16 - Cabarroguis, Quirino |
| Region III Aurora Bataan Bulacan NuevaEcija 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 and Special Economic Zone (CFEZ) 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 Quezon |
RDO No. 46 - Cainta-Taytay RDO No. 54A - Trece Martires City, East Cavite RDO No. 54B - Kawit, West Cavite RDO No. 55 - San Pablo City, East Laguna RDO No. 56- Calamba City, Central Laguna RDO No. 57 - Biñan City, West Laguna RDO No. 58 - Batangas City, West Batangas RDO No. 59 - Lipa City, East Batangas RDO No. 60 - Lucena City, North Quezon RDO No. 61 - Gumaca, SouthQuezon |
| Region IV-B Mindoro Occidental Mindoro Oriental Marinduque Romblon |
RDO No.35 - Odiongan, Romblon RDO No. 36 - Puerto Princesa, Palawan RDO No. 37 - San Jose, Occidental Mindoro RDO No. 62 - Boac, Marinduque RDO No. 63 - Calapan City, Oriental Mindoro |
| Region V Albay CamarinesNorte Camarines Sur Catanduanes Masbate Sorsogon |
RDO No. 64 - Talisay City, Camarines Norte RDO No. 65 - Naga City, Camarines Sur RDO No. 66 - Iriga City, Camarines Sur RDO No. 67 - Legazpi City, Albay RDO No. 68 - Sorsogon City, Sorsogon RDO No. 69 - Virac, Catanduanes RDO No. 70 - Masbate City, Masbate |
| National Capital Region |
RDO No. 24 - Valenzuela City RDO No. 26 - Malabon City/Navotas City RDO No. 27 - Caloocan City RDO No. 28 - Novaliches 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. 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. 44 - Taguig City-Pateros 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 Ill RDO No. 121 - Excise LT Audit Division I RDO No. 124 - Excise LT Audit Division II |
If the extended due dates fall on a holiday or non-working day, the submission and/or filing contemplated herein shall be made on the next working day.