Philippines

COVID-19

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Cost of COVID-19 prevention and control

28 May 2020
Labor Advisory No. 18 s. 2020 Dated May 18, 2020  

Guidelines on employment preservation

28 May 2020
Labor Advisory No. 17 s. 2020 Dated May 16, 2020  

Renewal of Alien Employment Permits (AEPs)

28 May 2020
Labor Advisory No. 16 s. 2020 Dated May 4, 2020   Alien employment permits (AEPs) and licenses to operate private employment agencies (PEAs) that are due for renewal during the ECQ and GCQ can be filed within 45 working days after the lifting of said quarantine periods without penalty.

Clarifications on grace period for loan payments

28 May 2020
BSP Memorandum No. M-2020-042 Dated May 18, 2020  

Extension of mandatory grace period for loans

28 May 2020
SEC Notice dated May 13, 2020  

Procedures for filing the AFS and GIS after ECQ

28 May 2020
SEC Memorandum Circular No. 18 Issued on May 11, 2020  

New filing deadlines for fiscal year financials

28 May 2020
SEC Memorandum Circular No. 17-2020 Issued on May 7, 2020   New filing deadlines for Annual Reports (SEC Form 17-A) and Audited Financial Statements (AFS) of publicly listed companies (PLC) and Annual Reports and AFS of issuers of registered securities (other than PLCs):  

Manner of tax payments

28 May 2020
Revenue Memorandum Circular No. 48-2020 Issued on May 22, 2020   This Circular extends until June 14, 2020 the leniency in filing of returns and payment of taxes as provided under RMC 43-2020. The temporary relaxed rules on payment includes payment of the Amnesty Tax.  

Issuance of receipts or invoices during ECQ

28 May 2020
Revenue Memorandum Circular No. 47 Issued on May 11, 2020  

No further extension of BIR deadlines

28 May 2020
Revenue Regulations No. 12-2020 Issued on May 21, 2020  

Interim Guidelines: Prevention and Control of COVID-19 in the Workplace

15 May 2020
DTI and DOLE Joint Issuance Posted on May 01, 2020  

Assistance to Ecozone Registered Enterprises

15 May 2020
PEZA Memorandum Circular No. 2020-0023 Dated April 18, 2020   The following measures are to be implemented to cushion the impact of the ECQ to ecozone registered enterprises:  

Extension of mandatory grace period for loans

15 May 2020
SEC Notice dated April 29, 2020  

Extension of deadline to submit I-ACGR

15 May 2020
SEC Notice issued on April 22, 2020  

Extension of deadlines for payments to Local Government Units

15 May 2020
Department Circular No. 002-2020 Issued on April 23, 2020  

Issuance of electronic VAT Certificates (VCs) and VAT Identification Cards (VICs)

15 May 2020
Revenue Memorandum Circular (RMC) No. 44-2020  Issued on April 17, 2020  

Acceptance of payment of taxes during the ECQ

15 May 2020
Revenue Memorandum Circular (RMC) No. 43-2020 Issued on April 17, 2020  

Amendments to the Certificate of Entitlement under the PERA

15 May 2020
Revenue Memorandum Order (RMO) No. 11-2020 Issued on April 20, 2020  

Further Extension of BIR Deadlines

15 May 2020
Revenue Regulations No. 11-2020 Issued on April 30, 2020   This Revenue Regulations amends RR 10-2020 and RR 7-2020 on the extension of deadlines to file returns, pay taxes, and submit documents and applications with the BIR.   

Extended deadline to submit ATIR

15 May 2020
Cooperative Development Authority (CDA) Memorandum Circular No. 2020-05 Approved on April 6, 2020  

Incentives to Manufacturers, Importers, Distributors of Medical Supplies

15 May 2020
Joint Memorandum Circular No. 2020-02 Department of Finance and Department of Trade and Industry Issued on April 1, 2020  

Enhanced Operations for BPO Companies, Export Enterprises

15 May 2020
DTI Memorandum Circular No. 2020-14 Dated April 11, 2020  

Guidelines on Rent Concession

15 May 2020
DTI Memorandum Circular No. 20-12 Issued on April 4, 2020  

Summary Guidelines on Filing of Reports

15 May 2020
SEC Notice dated April 8, 2020   The SEC has summarized in table format the guidelines on alternative modes of filing reports and other documents with SEC. The summary includes the deadlines and email addresses to which reports and documents may be sent.  

Small Business Wage Subsidy (SBWS) Program

15 May 2020
[dof.gov.ph/small-business-wage-subsidy-program/]  

Extending the Use of Expired Receipts and Invoices

15 May 2020
Revenue Memorandum Circular No. 41-2020 Issued on April 8, 2020  

Further Extension of Filing Due Dates

15 May 2020
Revenue Memorandum Circular No. 39-2020 Issued on April 8, 2020   The “extended due dates” enumerated in Section 2 of RR 7-2020 are further extended for a period of 15 calendar days, except those where the extended due dates granted are reckoned from the lifting of the ECQ, as follows:  

Tax Amnesty on Delinquencies

15 May 2020
Revenue Memorandum Circular No. 38-2020 Issued on April 8, 2020   The deadline to avail of the tax amnesty on delinquencies is further extended from May 23, 2020 to June 8, 2020.  

Filing and Payment Before Extended Deadline

15 May 2020
Revenue Memorandum Circular No. 37-2020 Issued on April 6, 2020  

DST Exemption for Credit Extensions, Credit Restructuring

15 May 2020
Revenue Memorandum Circular No. 36-2020 Issued on April 6, 2020  

Extension of Filing Deadlines

15 May 2020
Revenue Regulations No. 10-2020 Issued on April 14, 2020   The Regulations amends Revenue Regulations No. 7 by further extending the deadlines to file returns, pay taxes, and submit documents to the BIR in view of the extension of the ECQ.  

Tax Exemption and Deductibility of Donations

15 May 2020
Revenue Regulations No. 9-2020 Issued on April 7, 2020  

Holiday Pay on April 9, 10, and 11

15 May 2020
Labor Advisory No. 13, Series of 2020 Issued on March 13, 2020 and Labor Advisory No. 13-A, Series of 2020 Issued on April 1, 2020   Labor Advisory (LA) No. 13 s. 2020, provides for the rules governing payment of wages for the Regular Holidays on April 9, 10, and Special Day on April 11, 2020.  

Customs Administrative Order (CAO) No. 07-2020

15 May 2020
Approved March 30, 2020.  

Bureau of Immigration Advisories

15 May 2020
Issued on 19, 20, and 23 March 2020  

BOI Advisory on Filing Deadlines

15 May 2020
Posted on March 22, 2020  

COVID-19 Adjustment Measures Program (CAMP)

15 May 2020
DOLE Department Order No. 209 Approved March 17, 2020  

Authority to Implement BCP

15 May 2020
PEZA Memorandum Circular No. 2020-011 Dated March 5, 2020  

Submission of Reports by Electronic Mail

15 May 2020
SEC Memorandum Circular No. 10-2020 Issued on March 20, 2020  

Guidelines for GIS Filing

15 May 2020
SEC Memorandum Circular No. 09-2020 Issued on March 18, 2020  

Consolidated Regulations on Extension of Filing Deadlines

17 April 2020
Revenue Regulations No. 7-2020 Issued on March 30, 2020