MANILA - Payment of local taxes, fees and charges imposed by local government units are extended to December 19 this year, the Finance department said on Monday in compliance with the Bayanihan 2 law.
The DOF circular said this covers those whose deadline falls on or after September 14, 2020 "including the period for the redemption of real properties sold or forfeited at a public auction."
The Bayanihan to Recover as One law or Bayanihan 2 provides for stretching the statutory deadlines and timelines for the filing and submission of any document, payment of taxes, fees and other charges as part of easing the burden on individuals and enterprises affected by the restrictions imposed to curb the spread of COVID-19.
Given this mandatory extension, interest incurred, surcharge and penalties will not be imposed during the period or until December 19.
"As for local tax delinquencies prior to the effectivity of Bayanihan 2 on Sept. 15, all payments shall be due and demandable upon the expiration of the Dec. 19 deadline," it said.
The DOF added local treasurers were also directed to defer administrative or judicial action for the enforcement and/or collection of said local taxes, fees or charges until the lapse of the effectivity of the Bayanihan 2 Law.
The use of electronic or non face-to-face payment facilities is encouraged for those who wish to pay prior to the new deadline.
Compliance of all local treasurers with these directives will be monitored, it said.