BIR Revenue Memorandum Circular No. 39-2020
REVENUE MEMORANDUM CIRCULAR NO. 39-2020 issued on April 8, 2020 further extends the due dates for the submission and/or filing of certain documents and/or returns as well as payment of certain taxes under Revenue Regulations (RR) No. 7-2020 for a period of fifteen (15) calendar days, except those where the extended due dates granted are reckoned from the lifting of the state of emergency. Moreover, the filing/submission of BIR Form 2551Q (Quarterly Percentage Tax Return) is further extended from April 25, 2020 to May 25, 2020. If the new extended due dates fall on a holiday or non-working day, then the submission and/or filing of specified documents and/or returns under RR No. 7-2020 shall be made on the next working day.