BIR Revenue Memorandum Circular No. 42-2020
REVENUE MEMORANDUM CIRCULAR NO. 42-2020 issued on April 17, 2020 prescribes the guidelines in the filing and payment of Income Tax Returns for Taxable Year 2019. Taxpayers who will be filing manually or will be using the Offline eBIRForms Package or are enrolled under the Electronic Filing and Payment System shall file and pay in accordance with the guidelines prescribed in Annex A of the Circular.