Tax-Free, Tax-Deductible Donations for COVID-19 Relief: BIR Revenue Regulations No. 9-2020

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[There are a number of ways the government can release financial assistance or social amelioration programs during the Enhanced Community Quarantine (ECQ) brought about by the Coronavirus Disease 2019 (COVID-19). The government may directly release cash to recipients. The government can also encourage the private sector to donate, and consider the donation as deductions for purposes of computing the taxes payable by the donor. For this purpose, the Bureau of Internal Revenue (BIR) issued Revenue Regulations No. 9-2020 dated 6 April 2020. Text reproduced below.]

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Grace Period for Loans: FAQ from BSP (Memorandum No. M-2020-018; full text)

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[The Bangko Sentral ng Pilipinas (BSP) issued Memorandum No. M-2020-018 dated 6 April 2020 (“Frequently-Asked Questions  on the Implementing Rules and Regulations (IRR) on Section 4(aa) of Republic Act (R.A.) No. 11469, Otherwise Known as the “Bayanihan to Heal As One Act”). This clarifies some of the points discussed in our previous post. See updated quarantine classifications in all areas and the updated BSP FAQ, clarifying that loans with due dates falling on 1 June 2020 and thereafter are no longer entitled to the 30-day grace period. We are reproducing the full text of the BSP FAQs for educational purposes and to help in the dissemination of the information.]

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Extension of Enhanced Community Quarantine in Luzon until 30 April 2020 (Full Text of OES Memorandum)

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[In a Memorandum dated 7 April 2020, the Executive Secretary, acting for the President, extended the effectivity of the Enhanced Community Quarantine (ECQ) until 30 April 2020 (effectively extended until 15 May 2020 in high-risk areas; see definitive guidelines under Executive Order No. 112). This covers only Luzon, but Local Government Units (LGUs) outside Luzon are free to modify their ECQ periods. This effectively extends the period for the grace period for loans and rents, duty-free importation, holiday pay, and anti-hoarding, among others. Here is the complete text of the OES Memorandum.]

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Guidelines for Duty-Free Importation of Medicines and Medical Supplies/Equipment to Combat COVID-19

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The Department of Finance (DOF) and the Department of Trade and Industry (DTI) issued Joint Administrative Circular No. 2020-02, providing for guidelines on the operations and incentives of covered enterprises engaged in the manufacture, importation, and distribution of certain products, and for other purposes, pursuant to Republic Act No. 11469, otherwise known as the “Bayanihan to Heal as One Act“. 

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Tax-Free Importation and Other Incentives for Medicine and Medical Supplies/Equipment to Combat COVID-19

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A number of products critical to the fight against the Coronavirus Disease 2019 (COVID-19) are now EXEMPT from the payment of import duties, taxes and fees (see Guidelines). Per the Joint Administrative Circular No. 2020-02 of the Department of Finance (DOF) and the Department of Trade and Industry (DTI), the following are entitled to such exemption: 

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Extended Grocery Hours, Social Distancing in Wet Markets, Free Flow of Essential Goods

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The government has just announced the extension of the Enhanced Community Quarantine (ECQ) period to 30 April 2020, which means that the existing guidelines will continue. On 1 April 2020, the Inter-Agency Task Force for the Management of Emerging Infectious Diseases (IATF) issued Resolution No. 18 [“IATF Recommendations Relative to the Management of the Coronavirus Disease 2019 (COVID-19) Situation”].

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Face Masks: Mandatory to be Worn when Going Outside the House

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Face masks are now required to be worn by anyone whenever they are authorized to go outside their residences in all areas placed under Enhanced Community Quarantine (ECQ). This directive is contained in Resolution No. 18 dated 1 April 2020 (“IATF Recommendations Relative to the Management of the Coronavirus Disease 2019 (COVID-19) Situation”) of the Inter-Agency Task Force for the Management of Emerging Infectious Diseases (IATF). Resolution No. 18 pertinently reads:

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Probationary Employment: Non-Inclusion of ECQ Period in Computing the Six-Month Period (Labor Advisory Nos. 14 & 14-A)

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[A probationary employee becomes a regular employee if allowed to work after the standard probationary period of six (6) months. The Department of Labor and Employment (DOLE) clarified that the one-month Enhanced Community Quarantine (ECQ) is not to be included in computing the 6-month period (but note the ECQ extension until 15 May 2020). This is contained in Labor Advisory No. 14, which appears to cover all probationary employees, but it has to be reconciled with the fact that some probationary employees actually worked during the ECQ, either through telecommuting or when their employers perform essential services (see separate discussion). The full text of Labor Advisory No. 14 and Labor Advisory No. 14-A is reproduced below.]

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Grace Period for Rents (Residential and MSMEs) during the Enhanced Community Quarantine

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The Department of Trade and Industry (DTI) released the guidelines on the concessions on residential rents, and commercial rents of Micro, Small and Medium Enterprises (MSMEs) that have ceased operations due to the Enhanced Community Quarantine (ECQ). Memorandum Circular No. 20-12 aims to provide Filipinos and businesses, particularly MSMEs, economic relief during the Coronavirus Disease 2019 (COVID-19) public health emergency (see Amended Supplemental Guidelines under DTI Memorandum Circular No. 20-31).

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Guidelines for 30-Day Grace Period on Rents: DTI Memorandum Circular 20-12 (Full Text)

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[On 4 April 2020, the Department of Trade and Industry (DTI) issued the “Guidelines of the Concessions on Residential Rents; Commercial Rents of MSMEs,” pursuant to the Bayanihan to Heal as One Act. See the summary of grace periods for rents or loans; updated quarantine classifications; and the supplemental guidelines per DTI Memorandum Circular No. 20-29.]

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