Expedited Release of Cargoes at the Ports

With respect to the movement of cargoes at the ports, which is one of the subjects of our Memo 11-2020, our Chairman for Transportation and Logistics, Mr. Angelito Colona, has volunteered to help if you continue to face issues on your cargo deliveries. Mr. Colona can be reached at (0918) 8100535

Filing of Tax Returns and Payment of Taxes before the Extended Deadline (ANNEX A: RMC 37-2020)

On the filing and payment of tax returns, for taxpayers who file their tax returns within the original deadline or prior to the extended deadline CAN AMEND their tax returns at any time on or before the extended due date without being subjected to penalties. Provided that filing is done not later than the extended deadline. Likewise, taxpayers, whose amended returns will result to overpayment of taxes paid can opt to carry over the overpaid tax as credit against the tax due for the same tax type in the succeeding periods’ tax returns, aside from filing for claim
for refund.

For Individuals (including Mixed Income Earner), Estates and Trusts, the January 2018 version of BIR Form 1701 [Annual Income Tax Return for Individuals (including Mixed Income Earner), Estates and Trusts], is not yet available in the Electronic Filing and Payment 2OOSystem (eFPS).
Filing can be done through Offline eBIRForms Package Version 7.6 as circulated in RMC No. 16- 2020 while payment for the income tax liability shall be made through manual or online payment.

Further Extending the Deadline of Availment of Tax Amnesty on Deliquencies (ANNEX B: RMC 38-2020)

Deadline to avail of the tax amnesty on delinquencies is hereby extended from May 23, 2020 to June, 8, 2020

Further Extending of the Due Dates for the Submission and/or Filing of the of Certain Documents and Tax Returns including Payment of Taxes (ANNEX C: RMC 39-2020)

The extended due dates enumerated in Section 2 of RR No. 7-2020, which we also released in our earlier memos, are further extended for 15 calendar days except those where the extended due dates granted are reckoned from the lifting of the ECQ and state of emergency.

Moreover, filing/submission of BIR Form 2551Q (Quarterly Percentage Tax Return, which was originally due on April 25, 2020 is further extended to May 25, 2020.

Extending the Time of Application for New Authority to Print Receipts/Invoices of Taxpayers (ANNEX D: RMC 41-2020)

Filing of application for new ATP for expiring principal and supplementary receipts/invoices where expiration dates fall within ECQ period is extended until May 13, 2020 or thirty (30) calendar days after the lifting of ECQ, without imposition of penalties.

Use of expired principal and supplementary receipts/invoices that fall within ECQ shall also be extended until May 13 or thirty (30) calendar days, provided that a) taxpayer cannot apply for new ATP due to ECQ or application has been filed/received by BIR but accredited printer cannot
deliver; b) Invoices/receipts to be issued/used shall be stamped “Emergency Extension for Use until May 13, 2020 (If the ECQ is extended, the date shall be 30 days after the last day of the

Clarification on the Non-inclusion of the Enhanced Community Quarantine (ECQ) Period on the Six-month Probationary Period (ANNEX E: DOLE Labor Advisory No. 14)

The one-month ECQ period (March 16-April 30) is not counted in determining the six-month probationary period of an employee, unless the company continues to operate and the employee/s remain at work, according to DOLE’s Labor Advisory No. 14. If probationary period ends within the ECQ, the probationary employee should be regularized after probationary period. For contract workers, contract is ended on the agreed date.

Updates on COVID-19 Adjustment Measure Program

As of April 6, DOLE has received 685,465 applications but only 221,353 has so far been approved, 139,003 paid and 25,109 still on process. In a CAMP webinar episode yesterday hosted by the Employers Confederation of the Philippines (ECOP), DOLE Undersecretary Ana Dione reported that DOLE has so far released approximately P815 million to informal and formal sectors, as follows.

A. Informal Sector
• Total Target Beneficiaries: 235,949
• Workers/Applications Availed: 78,338
• Paid Workers/Beneficiaries: 33,146
• Amount Disbursed: PHP 124,342,544.43

B. Formal Sector
• Reported Workers Under FWA and TC: 714,864
• Workers/Applications Received: 685,465
• Paid Workers/Beneficiaries: 139,003
• Amount Disbursed: PHP 695,015,000.00

Schedule of Webinar Series for Business (ANNEX F)

Please be guided by the attached schedule of online series for business co-organized by PCCI which you can join for free. These will keep everyone abreast on the current developments and initiatives being implemented for the business sector.

You may also visit our website www.philippinehamber.com or facebook page @pcciofficial for updates and more information.