The Bureau of Internal Revenue (“BIR”) issued on 18 March 2020 Revenue Memorandum Circular No. 28, series of 2020 (“RMC No. 28-2020”), amending Revenue Memorandum Circular No. 25, series of 2020 (“RMC No. 25-2020”), extending the deadline for filing the Annual Income Tax Return (“AITR”) for Calendar Year 2019 from 15 April 2020 to 15 May 2020, without the imposition of penalties to taxpayers. A copy of RMC No. 28-2020 is available here .
RMC No. 28-2020 also now allows taxpayers to file and pay taxes due to any Authorized Agent Banks (AAB) or to any Revenue Collection Officer under the Revenue District Office nearest to their location (file and pay anywhere).