Special InTAX: April 2021 Issue 1 | Volume 9
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. 52-2021, 14 April 2021, to circularize the suspension of the running of the statute of limitations on assessment and collection of taxes due to the declaration of Enhanced Community Quarantine (ECQ) in Metro Manila, Bulacan, Cavite, Laguna, and Rizal (NCR Plus), and other applicable jurisdictions.
The RMC provides that the running of the statute of limitations for assessment and collection of deficiency taxes is suspended in the affected jurisdictions while the ECQ is in effect, including any extension/s thereof, and for sixty (60) days thereafter. The suspension shall apply with respect to the issuance and service of assessment notices, warrants and enforcement, and/or collection of deficiency taxes.
The ECQ imposed on NCR Plus ended on 11 April 2021. Thus, the statute of limitations shall be suspended until sixty (60) days thereafter or until 10 June 2021.
The RMC shall apply to areas placed under ECQ nationwide.
Attached is the full text of the issuance.
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