26 April 2020
A. Enhanced Community Quarantine (ECQ) Extended until May 15
Pursuant to an announcement made by the Philippine President on April 24, 2020, the enhanced community quarantine (ECQ) over places considered to be COVID-19 high-risk areas, such as Metro Manila, Central Luzon, Calabarzon, Cebu, and Davao City, is extended until May 15. The categorization of Tarlac, Zambales, Cebu, and Davao City as high-risk areas will “be reviewed and may change before April 30.” [1] Prior to this announcement, the ECQ over Metro Manila was scheduled to end on April 30, 2020. [2]
Moderate and low-risk areas will be placed under general community quarantine (GCQ) starting May 1, and the GCQ “may be lifted by May 15, should no change in the risk-level occur.” [3]
For places under the GCQ, the general population will still be prohibited from leaving their homes except for purchasing basic necessities. Local Government Units (LGUs) are also instructed to impose a “night curfew for non-workers.” Aside from providers of essential services which are allowed to operate even during the ECQ, additional businesses are allowed to operate during GCQ, namely: (i) low-risk industries, but their operation must be in phases, (ii) “non-leisure stores” in malls, (iii) airports and sea ports “only to ensure the unhampered flow of goods,” and (iv) public transportation “at a reduced capacity.” In addition, “[u]niversities and colleges can finish the academic year and issue credentials to students” and “[p]riority and essential construction projects may [also] resume.” [4]
Note: All the issuances discussed below were issued before the announcement of the extension of the ECQ until May 15 over high-risk areas.
B. Bureau of Internal Revenue (BIR) Issuances
1. Guidelines for the Filing and Payment of Taxes
a. The Secretary of Finance had previously extended the deadlines for the filing and payment of internal revenue taxes by issuing Revenue Regulations (RR) No. 10-2020. In relation to the extension of the ECQ over high-risk areas (please see item A above), RR No. 10-2020 provides that if the ECQ period will be further extended, the filing and submission of documents and payment of taxes falling within the “enhanced extended period” shall be extended “for 30 calendar days from the lifting of the ECQ.”
For more information on RR No. 10-2020, see our bulletin dated April 19, 2020. [5]
b. The BIR has issued Revenue Memorandum Circular (RMC) No. 42-2020 (Guidelines in the Filing and Payment of Income Tax Returns for Taxable Year 2019) dated April 6, 2020 [6] to consolidate filing and payment instructions for 2019 Annual Income Tax Returns via both online and offline channels. These instructions are found in Annex A of the RMC. [7]
c. RMC No. 43-2020 (Acceptance of Payment of Internal Revenue Taxes During the Enhanced Community Quarantine) dated April 15, 2020 [8] prescribes guidelines on the place and mode of payment of internal revenue taxes during the ECQ.
(i) This RMC allows taxpayers to pay internal revenue taxes at “the nearest authorized agent bank (AAB), notwithstanding Revenue District Office (RDO) jurisdiction” or “the concerned Revenue Collection Officers (RCO) of the nearest RDO, even in areas where there are AABs,” provided that:
– cash payments shall not exceed Php 20,000; and
– check payments made “with the RCO in the district office during the ECQ period will have no limitation.”
(ii) RMC No. 43-2020 further provides that all checks “shall be made payable to the Bureau of Internal Revenue” and that “the name of the receiving AAB branch may no longer be indicated in the check for tax payment.”
2. Issuance of Value-added Tax (VAT) Certificates (VCs) and VAT Identification Cards to Resident Foreign Missions (RFMs)
The BIR has issued RMC No. 44-2020 (Issuance of Temporary Electronic Copies of VAT Certificates (VCs) and VAT Identification Cards (VICs) Due to the Implementation of the Enhanced Community Quarantine (ECQ)) dated April 17, 2020 [9] to provide temporary relief to “Resident Foreign Missions, [10]RFM personnel, and dependents who will apply for renewal of expired VCs and VICs during the ECQ.” It specifically provides the following:
a. The BIR “shall temporarily issue electronic copies of VCs and VIC” which shall be valid “until August 30, 2020,” and the issued electronic copies of VCs and VICs “shall be renewed within 30 calendar days from the lifting of the ECQ following the procedures under Revenue Memorandum Order No. 10-2019.” [11]
b. All business establishments “shall grant a point-of-sale VAT exemption” upon presentation by the RFM personnel and their dependents of “the electronic copies of VCs and VICs and his/her DFA-issued electronic copy of Certification of Accreditation or a valid DFA Protocol ID.”
The authorized representative of the RFM has to present “the VC issued to the RFM, his/her Identification Card and Special Power of Attorney or authorization letter” upon each purchase.
For more information about tax issuances, please contact your account partner or the author of this client bulletin:
Carina C. Laforteza
Partner; Head of the Tax Department
cclaforteza@syciplaw.com
C. Intellectual Property Office (IPOPHL) Issues Guidelines for the Filing of a Written Third Party Observation
The Intellectual Property Office of the Philippines (IPOPHL) has issued IPOPHL Memorandum Circular No. 2020-010 [12] (Advisory on Deadline for the Filing of Written Third Party Observation (TPO) for Invention Applications and Adverse Information (AI) for Utility Model and Industrial Design Applications, for Personal Protective Equipment, Medical/Health Care Equipment/Devices, and Pharmaceutical Products).
The Advisory provides the following, among others:
a. The filing of a written Third Party Observation (TPO) for invention applications published from 21 April 2020 onwards (for PPE, medical/health care equipment/devices, and pharmaceutical products) shall be six months from publication date.
b. The filing of a written Adverse Information (AI) on utility model and industrial design applications published from 21 April 2020 onwards (for PPE, medical/health care equipment/devices, and pharmaceutical products) shall be 30 days from publication date.
c. “For applications where the deadline for filing of the TPO or AI falls within 16 March 2020 until 21 April 2020, the deadline shall be on May 11, 2020. For those with deadlines falling due from 22 April 2020 until 30 April 2020, an extension period of fifteen (15) calendar days shall be given from the due date prescribed under Rule 803 and Rule 1701.”
d. “The requirement on verification shall be waived for the purpose of submitting/filing the Adverse Information pursuant to Rule 1701 but must be submitted within five (5) working days once IPOPHL resumes normal operations. However, required evidence and supporting documents pursuant to Rule 803 and Rule 1701 must be included in the TPO or AI to be submitted/filed for these to be given due course.”
e. “For the duration of the ECQ, written TPO and AI may be submitted/filed through email to bop@ipophil.gov.ph with the required evidence and supporting documents. Once IPOPHL resumes operation, the prescribed manner of submission under the Rules shall be observed.”
The IPOPHL requires email submissions to use the following template:
(i) Third Party Observation for Invention Applications
Subject of the Email: Third Party Observation
Re: Application No.__________
(ii) Adverse Information for Utility Model/Industrial Design Applications
Subject of the Email: Adverse Information
Re: Application No.__________
“The full name of the party submitting/filing the TPO and AI must be indicated with full contact details including complete office or residential address, mobile number or telephone number.”
For more information about IPOPHL issuances, please contact your account partner or the author of this client bulletin:
Vida M. Panganiban-Alindogan
Partner; Head of the Intellectual Property Department
vmpanganiban@syciplaw.com
D. Securities and Exchange Commission (SEC) Issuances
1. SEC Provides an Alternative Mode for Distribution of Notices and Other Documents for Annual Stockholders’ Meeting (ASM) (SEC Notice dated April 20, 2020) [13]
The SEC’s Notice (Alternative Mode for Distributing and Providing Copies of the Notice of Meeting, Information Statement, and Other Documents in Connection with the Holding of Annual Stockholders’ Meeting (ASM) for 2020) dated April 20, 2020 provides “all publicly-listed companies (PLC) and other companies with registered securities under the Marketing and Securities Registration Division’s supervision (collectively, “Concerned Companies”)” an alternative mode of complying with the requirements to conduct the ASM for 2020. It specifically provides the following:
a. Concerned Companies that will hold ASM for 2020 may notify their stockholders by publishing the Notice of Meeting, which should contain the following:
(i) “Date, time and place of meeting and other information as may be required under the Revised Corporation Code, other issuances of the [SEC] or By-laws of the Corporation;” and
(ii) “The availability of an electronic copy of the Information Statement and Management Report and SEC Form 17A and other pertinent documents” in both the company’s website and PSE Edge.
b. The Notice of Meeting “shall be published in the business section of two newspapers of general circulation, in print and online format, for two consecutive days, provided that the last print and on-line publication of the Notice of Meeting shall be made “no later than 21 days prior to the scheduled ASM.”
2. SEC Extends the Deadline for the Submission of the Integrated Annual Corporate Governance Report (SEC Notice dated April 22, 2020) [14]
This Notice advises publicly-listed companies that the deadline for the filing of the Integrated Annual Corporate Governance Report is extended to July 30, 2020, “in recognition of the impact of COVID-19 on the business sector.”
E. Bangko Sentral ng Pilipinas (BSP, the Central Bank of the Philippines) Issuances
1. Grant of 30-day Grace Period for Loans (BSP Memorandum No. M-2020-028 (Frequently Asked Questions (FAQ) II on the Implementing Rules (IRR) of Section 4(aa) of Republic Act (R.A.) No. 11469, Otherwise Known as the “Bayanihan to Heal As One Act”) dated April 22, 2020) [15]
The BSP has issued this memorandum to supplement Memorandum No. 2020-018 [16] and to guide BSP-supervised Financial Institutions (BSFIs) in granting grace periods for loans pursuant to Section 4(aa) of the Bayanihan to Heal as One Act (Bayanihan Act). [17] It specifically provides the following:
a. All covered institutions “shall implement a 30-day grace period for all loan payments with principal and interest falling due within the extended ECQ period (or from April 13 to 30, 2020).” Lending institutions shall grant an additional 30-day grace period for “loan accounts that qualified for an initial 30-day grace period and the new due date falling within the extended ECQ period.”
b. The mandatory grace period shall apply to loans “extended by all covered financial institutions irrespective of their place of operation.”
c. This memorandum also addresses questions on the scope of the loans covered by the grant of a grace period and the payment of interest accrued during the grace period.
2. Waiver of Transaction Fees for PhilPaSS (BSP Memorandum No. M-2020-027 (Temporary Relief Measure on the Transactions with PhilPaSS During the Enhanced Community Quarantine (ECQ) Period under the Corona Virus Disease (COVID-19) Situation) dated April 21, 2020) [18]
This memorandum provides for the waiver of the transaction fees charged for “fund transfer instructions made with the Philippine Payment and Settlement System (PhilPaSS)” from April 1, 2020 until “the end of the ECQ over Metro Manila on April 30, 2020.”
F. Energy Regulatory Commission (ERC) Prescribes Guidelines on the Amortization of Electric Bills Falling Due Within the ECQ Period
The ERC has issued an Advisory dated April 15, 2020 [19], implementing the Department of Energy’s (DOE) Advisory [20] on the grant of a grace period for the payment of electric bills. The ERC Advisory directs Distribution Utilities (DUs) and Retail Electricity Suppliers (RES) to defer the demand for payment of electric bills falling due within the ECQ period (i.e., March 16 to April 30, 2020) “without interest, penalties, fees, and other charges.”
The cumulative electric bills due within the ECQ period are to “be amortized in 4 equal monthly installments, payable in the 4 succeeding billing months following the end of the ECQ. This shall be reflected as a separate item in the electricity bill due on those succeeding months, provided that the first billing due date following the ECQ shall be no earlier than May 15, 2020.” A sample computation of the amortized payments of the deferred bill is set out in the Advisory.
The Advisory also provides for the suspension of collection of the Feed-In Tariff Allowance “for another billing period to be implemented on the next electricity bill to be issued by the Collection Agents.”
The April 15, 2020 Advisory supersedes the March 26, 2020 Advisory. [21]
| Government Agency | Issuance | Summary |
| On the Extension of Periods for Certain Filings and Payments | ||
| Office of the President (OP) |
Directing All Government Offices to Formulate and Issue Guidelines on the Interruption of Periods for the Filing of Documents, Payment of Taxes, Charges and Other Fees, and Cancellation of Proceedings Before Their Respective Offices, and on the Movement of Timelines for the Release of Benefits(Administrative Order No. 30-2020 dated April 21, 2020) [22] |
This issuance directs government offices to issue guidelines pertaining to the extension, interruption or movement of the periods and timelines for the filing of documents, conduct of proceedings, payment of taxes, fees, and other charges, and the grant of benefits and claims. This directive applies only to areas in the Philippines which have been placed under community quarantine. |
| National Water Resources Board (NWRB) |
Extension of Time for the Payment of Fees/Charges and the Filings of Applications/Petitions to NWRB in Light of the Enhanced Community Quarantine (NWRB Resolution No. 01-0420 dated April 8, 2020) [23] |
The deadlines for (i) the “payment of all Water Permit Annual Water Charges” (ii) fees for “Well Driller Registration,” and (iii) the filing of all Applications/Petitions for Renewal of Certificate of Public Convenience, that fall due between March 15 and June 30, 2020 is extended for six months from their due dates. |
| Maritime Industry Authority (MARINA) |
Extension of Statutory Certificates issued by MARINA and its Recognized Organizations as a Temporary Contingency Measure during the COVID-19 Pandemic(MARINA Advisory No. 2020-25 dated April 9, 2020) [25] |
This advises Philippine registered ships engaged in international trade that the validity of statutory certificates issued by MARINA and its Recognized Organizations is extended until May 31, 2020. |
| On the Movement of People | ||
| Department of Information and Communications Technology (DICT) | RapidPass bulk registration offered to entities exempted from quarantine (Advisory on RapidPass dated April 22, 2020) [24] |
This encourages all authorized frontliners and personnel to apply for a RapidPass, through which accredited individuals may flash at checkpoints their QR codes in order to fast track movement and reduce unnecessary physical contact during the ECQ. RapidPass “shall only cover the National Capital Region.” “As there is still no issuance on the cancellation of IATF-IDs, all checkpoint personnel should still honor all issued IATF-IDs.” |
| Other Emergency Measures | ||
| Department of Agriculture (DA) | Guidelines on the Expanded Livestock and Poultry Program and Livelihood Project for COVID-19 Response (DA Memorandum Circular No. 12-2020 dated April 20, 2020) [26] |
This issuance sets out the guidelines for the implementation of the DA’s Expanded Livestock and Poultry Production and Livelihood Project in response to the pandemic and it covers the “procurement of animals, distribution of production inputs such as feeds, provision of extension and veterinary services, and monitoring and evaluation of project beneficiaries and recipients.” |
| Department of Social Welfare and Development (DSWD) |
Guidelines in the Implementation of the Emergency Subsidy Program of the Department of Social Welfare and Development (DSWD Memorandum Circular No. 9 dated April 9, 2020) [27] |
This prescribes the guidelines for the Emergency Subsidy Program to be “implemented for [2] months covering the months of April and May 2020” as provided in Section 4(c) of the Bayanihan Act. [28] |
| Department of Budget and Management (DBM) | Adoption of Economy Measures in the Government Due to the Emergency Health Situation (DBM National Budget Circular No. 580 dated April 22, 2020) [29] |
This implements Section 4(v) of the Bayanihan Act [30] by prescribing guidelines for the pooling of government funds for COVID-19 emergency measures through the discontinuance of appropriated programs, activities, or projects (P/A/P). The appropriations covered are those “not expressly earmarked for the implementation of P/A/P addressing the COVID-19 pandemic.” |
For further information, please contact:
Vida M. Panganiban-Alindongan, Partner, SyCip Salazar Hernandez & Gatmaitan
[1] Metro Manila, other ‘high-risk’ Luzon areas to remain on lockdown dated April 24, 2020; https://www.rappler.com/nation/258496-metro-manila-calabarzon-bulacan-to-remain-on-lockdown; last visited at 3:25 PM on April 24, 2020.
[2] SyCipLaw Client Bulletin dated April 12, 2020; https://mailchi.mp/e55264b2eb6c/ecq-extended-until-april-30-bayanihan-act-irrs.
[3] Palace not happy with leak of IATF recommendation on ECQ extension dated April 24, 2020; https://news.mb.com.ph/2020/04/24/palace-not-happy-with-leak-of-iatf-recommendation-on-ecq-extension/; last visited at 3:43 PM on April 24, 2020.
[4] Metro Manila, other ‘high-risk’ Luzon areas to remain on lockdown dated April 24, 2020; https://www.rappler.com/nation/258496-metro-manila-calabarzon-bulacan-to-remain-on-lockdown; last visited at 3:25 PM on April 24, 2020.
[5] SyCipLaw Bulletin dated April 19, 2020; https://mailchi.mp/1f4bc482708d/further-extension-to-pay-taxes-other-covid-19-related-issuances?e=18de4b15d2.
[6] BIR RMC No. 42-2020 dated April 6, 2020; https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2020%20RMCs/RMC%20No.%2042-2020.pdf; last visited at 10:43 am on April 23, 2020.
[7] Annex A of BIR RMC No. 42-2020 dated April 6, 2020; https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2020%20RMCs/RMC%20No.%2042-2020%20Annex%20A_copy.pdf; last visited at 10:43 am on April 23, 2020.
[8] BIR RMC No. 43-2020 dated April 15, 2020; https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2020%20RMCs/RMC%20No.%2043-2020.pdf; last visited at 10:53 am on April 23, 2020.
[9] BIR RMC No. 44-2020 dated April 17, 2020; https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2020%20RMCs/RMC%20No.%2044-2020.pdf; last visited at 11:18 am on April 23, 2020.
[10] Under RMC No. 44-2020, a Resident Foreign Mission (RFM) is either an embassy or a consulate, and include the Taipei Economic and Cultural Office (TECO) in Manila.
[11] Revenue Memorandum Order No. 10-2019 grants VAT privileges to RFMs, their qualified personnel, and the dependents of the latter.
[12] IPOPHL Memorandum Circular No. 2020-010; https://drive.google.com/file/d/1j8sUxg5t7K5Ml5an42UFDwkukU13Ypaa/view; last visited at 11:36 AM on April 23, 2020.
[13] Alternative Mode for Distributing and Providing Copies of the Notice of Meeting, Information Statement, and Other Documents in Connection with the Holding of Annual Stockholders’ Meeting (ASM) for 2020, SEC Notice dated April 20, 2020; http://www.sec.gov.ph/wp-content/uploads/2020/04/2020Notice_re_ASM.pdf; last visited at 2:30 pm on April 23, 2020.
[14] Extension of the Deadline for the Submission of the Integrated Annual Corporate Governance Report (I-ACGR), SEC Notice dated April 22, 2020; http://www.sec.gov.ph/wp-content/uploads/2020/04/2020Notice_IACGR-Deadline-Extension_15April2020_rev_CLEAN.pdf; last visited at 10:44 AM on April 24, 2020.
[15] BSP Memorandum No. M-2020-028 dated April 22, 2020; https://drive.google.com/file/d/1xJWgOEt0DU-IEsmIIf3_iLtTm3685zu7/view; last visited at 2:16 pm on April 23, 2020.
[16] BSP Memorandum No. M-2020-018 dated April 6, 2020; https://drive.google.com/file/d/1ZTAjRShyFWMwbVrZ1crGlTgzxr3kFlQ3/view; last visited at 11:55 AM on April 23, 2020.
[17] Bayanihan Act, Section 4(aa). Direct all banks, quasi-banks, financing companies, lending companies, and other financial institutions, public and private, including the Government Service Insurance System, Social Security System and Pag-ibig Fund, to implement a minimum of a thirty (30)-day grace period for the payment of all loans, including but not limited to salary, personal, housing, and motor vehicle loans, as well as credit card payments, falling due within the period of the enhanced Community Quarantine without incurring interests, penalties, fees, or other charges. Persons with multiple loans shall likewise be given the minimum thirty (30)-day grace period for every loan.
[18] BSP Memorandum No. M-2020-027 dated April 21, 2020; https://drive.google.com/file/d/1Pfh5jbaxXeEDclKbJ6tDfV50wqS2DQpQ/view; last visited at 2:50 pm on April 23, 2020.
[19] ERC Advisory dated April 15, 2020; https://www.napocor.gov.ph/images/whats_new/ERC_Advisory_April_15.pdf; last visited at 9:59 AM on April 23, 2020.
[20] DOE Advisory dated April 16, 2020; https://www.doe.gov.ph/sites/default/files/pdf/announcements/advisory_extension_enhanced_community_quarantine_until_april_30_2020.pdf; last visited at 11:16 AM on April 23, 2020.
See also SyCipLaw Client Bulletin dated April 19, 2020; https://mailchi.mp/1f4bc482708d/further-extension-to-pay-taxes-other-covid-19-related-issuances?e=18de4b15d2.
[21] ERC Advisory dated March 26, 2020; https://www.erc.gov.ph/ContentPage/61951; last visited at 11:19 AM on April 23, 2020.
[22] Office of the President Administrative Order No. 30-2020 dated April 21, 2020; https://www.officialgazette.gov.ph/downloads/2020/04apr/20200421-AO-30-RRD.pdf; last visited at 1:53 pm on April 23, 2020.
[23] NWRB Resolution No. 01-0420 dated April 8, 2020; http://www.nwrb.gov.ph/images/Board_Resolution/Res_01-0420.pdf; last visited at 1:15 pm on April 23, 2020.
[24] RapidPass bulk registration offered to entities exempted from quarantine, DICT Advisory dated April 20, 2020; https://dict.gov.ph/rapidpass-bulk-registration-offered-to-entities-exempted-from-quarantine/; last visited at 2:00 pm on April 23, 2020.
[25] MARINA Advisory No. 2020-25 dated April 9, 2020; https://marina.gov.ph/wp-content/uploads/2020/04/MA-2020-25.pdf; last visited at 11:15 AM on April 21, 2020.
[26] DA Memorandum Circular No. 12-2020 dated April 20, 2020; http://www.da.gov.ph/wp-content/uploads/2020/04/mc12_s2020.pdf; last visited at 1:22 pm on April 23, 2020.
[27] DSWD Memorandum Circular No. 9 dated April 9, 2020; https://www.dswd.gov.ph/issuances/MCs/MC_2020-009.pdf; last visited at 10:30 AM on April 21, 2020.
[28] Bayanihan Act, Section 4 (c). xx xx Provide an emergency subsidy to around 18 million low income households: Provided, That the subsidy shall amount to a minimum of P5,000.00 to a maximum of P8,000.00 a month for 2 months: Provided, further, That the subsidy shall be computed based on the prevailing regional minimum wage rates: Provided, finally, That the subsidy received from the current conditional cash transfer program and rice subsidy shall be taken into consideration in the computation of the emergency subsidy as provided in this Act.
[29] DBM National Budget Circular No. 580 dated April 22, 2020; https://www.dbm.gov.ph/wp-content/uploads/Issuances/2020/National-Budget-Circular/NATIONAL-BUDGET-CIRCULAR-NO-580-dated-April-22-2020.pdf; last visited at 12:11 PM on April 23, 2020.
[30] Bayanihan Act, Section 4 (v). Notwithstanding any law to the contrary, direct the discontinuance of appropriated programs, projects or activities (P/A/P) of any agency of the Executive Department, including government-owned or -controlled corporations (GOCCs), in the FYs 2019 and 2020 General Appropriations Act (GAA), whether released or unreleased, the allotments for which remain unobligated, and utilize the savings generated therefrom to augment the allocation for any item directly related to support operations and response measures, which are necessary or beneficial in order to address the COVID-19 emergency, consistent with the herein declared national policy: Provided, however, That the following items in the budget shall be prioritized for augmentation:
- Under the Department of Health — operational budgets of government hospitals, primarily those identified for treatment of COVID-19; prevention and control of other infectious diseases; emergency preparedness and response; quick response fund;
- Under the University of the Philippines — the operational budget of the Philippine General hospital;
- The National Disaster Risk Reduction Fund or calamity fund;
- Programs of the Department of Labor and Employment, such as but not limited to Tulong Panghanapbuhay sa Ating Disadvantaged/Displaced Workers and COVID-19 Adjustment Measures Program (CAMP);
- Under the Department of Trade and Industry — Livelihood Seeding Program and Negosyo Serbisyo sa Barangay;
- Under the Department of Agriculture — Rice Farmers Financial Assistance Program;
- Under the Department of Education — School-Based Feeding Program;
- Under various Department of Social Welfare and Development programs, such as but not limited to Assistance to Individuals in Crisis Situations (AICS), distribution of food and non-food items, livelihood assistance grants, and supplemental feeding program for daycare children;
- Under allocations to local government units;
- Quick Response Funds lodged in the various relevant departments, such as, but not limited to the DOH and DSWD.
Notwithstanding the provisions of this Act, the discontinued program, activity or project may be revived at any time after the national emergency has ceased, and notwithstanding Section 67 of Republic Act No. 11465 or the "General Appropriations Act of 2020," may be revived and proposed for funding within the next two (2) fiscal years; xx xx.
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