Revenue Memorandum Circular · RMC

RMC No. 119-2024 Digest

To extend the statutory deadlines for filing of tax returns, payment of the corresponding taxes due thereon, and submission of required documents for taxpayers within the jurisdiction of Revenue District Offices affected by Typhoon "Kristine", in order to provide ample time for taxpayers and BIR Personnel within the affected RDOs, including affected Authorized Agent Banks, to comply with statutory tax deadlines.

Bureau of Internal RevenueIndependent research copy

Document type: RMC
Number: 119
Year: 2024
Text quality: Not specified

Document text

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RMC No. 119-2024 (issued October 25, 2024) extends to October 31, 2024 the October 25, 2024 deadlines for eFiling/ePayment of BIR Form 2550Q (Quarterly VAT Return) and BIR Form 2551Q (Quarterly Percentage Tax Return) by eFPS and non-eFPS filers, and for submission of the Quarterly Summary List of Sales/Purchases/Importations by a VAT taxpayer (non-eFPS filers) and the Sworn Statement of Manufacturer's or Importer's Volume of Sales of Alcohol, Tobacco and Sweetened Beverage Products, all for the quarter ending September 30, 2024. The extension applies to taxpayers within RDOs affected by Typhoon "Kristine" as identified in the Circular; if the extended date falls on a holiday or non-working day, filing/submission is made on the next working day.