The Philippines Bureau of Internal Revenue has published a series of recent Revenue Memorandum Circulars, which provide and clarify deadline extensions for several different tax obligations due to the COVID-19 pandemic. In general, the various deadlines are extended by 30 days where the standard deadlines fall within the Enhanced Community Quarantine (ECQ) period from 16 March 2020 to 14 April 2020. Extended deadlines include: the deadlines for annual corporate and individual income tax returns and payment are extended 30 days to 15 May 2020; the deadline for quarterly income tax returns for corporations, partnerships, and other non-individuals for the financial...