Special InTAX: April 2021 Issue 1 | Volume 3
InTAX is an official publication of R.G. Manabat & Co.'s Tax Group
InTAX is an official publication of R.G. Manabat & Co.'s Tax Group
Bureau of Internal Revenue
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 45-2021, 05 April 2021, to provide relief to taxpayers affected by the Enhanced Community Quarantine (ECQ) imposed in the NCR Plus Bubble (Metro Manila, Laguna, Cavite, Bulacan and Rizal) by extending the deadline for the filing of letters and documents falling due on 05 April 2021 and during the ECQ period, including extensions thereof. This also covers registered taxpayers outside the NCR Plus Bubble who have transactions with any BIR office within the NCR Plus Bubble.
Letter/Correspondence |
Extended Deadline |
Position Paper and Supporting Documents in Response to Notice of Discrepancy |
30 days from lifting of the ECQ |
Reply and Supporting Documents in Response to the Preliminary Assessment Notice (PAN) |
15 days from lifting of the ECQ |
Protest Letter in Response to the Final Assessment Notice/Formal Letter of Demand (FAN/FLD) |
30 days from lifting of the ECQ |
Transmittal Letter and Supporting Documents in relation to the Request for Reinvestigation |
30 days from lifting of the ECQ |
Request for Reconsideration to the Commissioner of Internal Revenue (CIR) on the Final Decision on Disputed Assessment (FDDA) |
30 days from lifting of the ECQ |
Submission of Documents in Response to Subpoena Duces Tecum |
15 days from lifting of the ECQ |
Submission of Documents in relation to First, Second and Final Notice |
10 days from lifting of the ECQ |
Other Similar Letters and Correspondences |
30 days from lifting of the ECQ |
Filing of VAT Refund with VCAD which falls due on 12 April 2021 per RMC No. 30-2021 |
30 days from lifting of the ECQ |
Moreover, face to face meetings between BIR officials and taxpayers and/or their authorized representatives in areas within the NCR Plus Bubble are not allowed until the ECQ has been lifted.
Attached is the full text of the issuance.
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