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

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special intax

 

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.

Revenue Memorandum Circular No. 45-2021

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