Special InTAX: March 2020 Issue 3 | Volume 7

InTAX is an official publication of R.G. Manabat & Co.'s Tax Group

InTAX is an official publication of R.G. Manabat & Co.'s Tax Group

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Bureau of Internal Revenue


The Bureau of Internal Revenue (BIR) has issued the following:

Revenue Memorandum Circular No. 33-2020, 24 March 2020, extending the duration of the availment of tax amnesty on delinquencies, in consideration of the current circumstances prevailing in the country in relation to the World Health Organization’s declaration of COVID-19 as a global pandemic.

The deadline to avail of the tax amnesty on delinquencies is extended from 23 April 2020 to 23 May 2020.

Tax Advisory, 23 March 2020, allowing all electronic Documentary Stamp Tax (eDST) System Users-Taxpayers to use the "Constructive Stamping/Receipt System (CS/RS)" on taxable documents pursuant to the provisions of Revenue Memorandum Order No. 14-2008, provided that the payments as deposits in the eDST system shall not be applied to the taxable documents.

Furthermore, within thirty (30) days from the deadline of the filing of the tax return and payment of the DST, a list of taxable documents and the corresponding DST dues subjected to constructive affixture, together with photocopies of the taxable documents, shall be submitted to the Revenue District Office or the concerned Large Taxpayer Service Division, wherever the submitting taxpayer is duly registered.

The use of CS/RS will remain effective until a tax advisory for its discontinuance is issued.


Attached are the full texts of the issuances.

Tax Advisory_23 March 2020

RMC No. 33-2020


The materials contained in InTAX were compiled by R.G. Manabat & Co. from various sources. The subjects are discussed in brief/general terms and are intended to provide an overview of the recent and relevant developments relating to Philippine tax laws and various government regulations. This information is for guidance only and should not be regarded as a substitute for appropriate professional advice.

R.G. Manabat & Co. accepts no liability with regard to the information the firm has provided or any action that may be taken by readers of InTAX. The information contained herein is updated until the date of publication.

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