The BIR recently came out with Revenue Memorandum Circular No. 46-2021 last 6 April 2021. The deadline has NOT been extended for the filing of Annual Income Tax Returns for taxable year ending Dec. 31, 2020.
BUT, here is some good news:
1. Tentative AITR may be filed.
2. This can be amended on or before May 15, 2021 without fines/penalties.
3. Digital signatures are now allowed
4. Electronic submission of returns allowed in accordance with RMC 49-2020
Here is the full text of RMC 46-2021