The Philippines Bureau of Internal Revenue has published a series of recent Revenue Memorandum Circulars, which provide and clarify deadline extensions for several different tax obligations due to the COVID-19 pandemic. In general, the various deadlines are extended by 30 days where the standard deadlines fall within the Enhanced Community Quarantine (ECQ) period from 16 March 2020 to 14 April 2020. Extended deadlines include:

• the deadlines for annual corporate and individual income tax returns and payment are extended 30 days to 15 May 2020;
• the deadline for quarterly income tax returns for corporations, partnerships, and other non-individuals for the financial quarter ending 31 January is extended 30 days to 30 April 2020;
• the deadlines for monthly VAT returns and payment for February are extended to 20 to 27 April 2020 depending on filing type (eFPS/non-eFPS) and taxpayer group;
• the deadline for quarterly VAT return and payment for the financial quarter ending 29 February is extended to 27 April 2020;
• the deadline for the annual information return on income tax withheld is extended 30 days to 30 April 2020; and
• the deadline for the filing of the Certificate of Residence for Tax Treaty Relief (CORTT) forms for final withholding tax paid on dividend, interest, and royalty payments on or before 10 March 2020 is extended from 13 April 2020 to 30 April 2020.

No penalties will be imposed for returns and payments made during the extension periods. In the event that the ECQ period is extended further, the standard tax deadlines falling within the extended ECQ will also generally be extended by 30 days.