This Circular was issued to amend RMC. No. 25-2020. Be advised that the filing and payment of 2019 Annual Income Tax Return (AITR) are extended from April 15, 2020, to May 15, 2020, without any tax penalties being imposed to the taxpayer.
The Bureau of Internal Revenue (BIR) as of March 18, 2020, gave Revenue Memorandum Circular No. 28-2020 (RMC No. 28-2020), which will be effective immediately, titled as “Filing of the 2019 Income Tax Returns and Submission of Required Attachments”.
Taxpayers may file and pay the corresponding taxes due to any Authorized Agent Banks (AAB) whichever nearest to the taxpayer or to any Revenue Collection Officer under the Revenue District Office. Basically, you can file and pay anywhere.
