Taxpayers can file their returns and make payments in any jurisdiction until April 30 given the constraints brought about by the COVID-19 quarantines, the Department of Finance (DOF) said Monday.

In a statement, the DOF said the Bureau of Internal Revenue (BIR) would allow from March 22 to April 30, 2021 the filing of tax returns and payments even outside the jurisdiction of the Revenue District Office (RDO) where the taxpayer was registered.

According to the DOF, the latest development is in relation to the recent surge in COVID-19 cases, prompting an enhanced community quarantine (ECQ) in Metro Manila and nearby provinces.

"This will make it easier for taxpayers to do their civic duty of paying their taxes and helping the government generate more funds for COVID-19 response and other priority programs amid the fresh surge in coronavirus infections," said Finance Secretary Carlos Dominguez III.

NCR Plus -- Metro Manila, Cavite, Laguna, Rizal, and Bulacan -- is under ECQ starting midnight March 29 until Sunday, April 4, 2021. No guidance has been given what follows.

Prior to the announcement of the ECQ, the government banned the non-essential entry and exit into the NCR Plus bubble during the same period. --NB, GMA News