Special InTAX: August 2021 Issue 1 | Volume 2

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 (BIR)

 

The Bureau of Internal Revenue (BIR) issued the following:

Revenue Memorandum Circular (RMC) No. 92-2021, 09 August 2021, provides that the deadline for the submission and/or filing of papers, letters, and documents with due dates falling on 06 August 2021 and during the Enhanced Community Quarantine (ECQ) and Modified Enhanced Community Quarantine (MECQ) in the National Capital Region and other areas in the country shall be extended, as follows:

Letter/Correspondence

Extended Deadline

Position Paper and Supporting Documents in Response to Notice of Discrepancy

30 days from lifting of the ECQ and/or MECQ

Reply and Supporting Documents in Response to the Preliminary Assessment Notice (PAN)

15 days from lifting of the ECQ and/or MECQ

Protest Letter in Response to the Final Assessment Notice/Formal Letter of Demand (FAN/FLD)

30 days from lifting of the ECQ and/or MECQ

 

Transmittal Letter and Supporting Documents in relation to Request for Reinvestigation

Request for Reconsideration to the Commissioner of Internal Revenue (CIR) on Final Decision on Disputed Assessment (FDDA)

Submission of Documents in Response to Subpoena Duces Tecum

15 days from lifting of the ECQ and/or MECQ

Submission of Documents in relation to First, Second, and Final Notice

10 days from lifting of the ECQ and/or MECQ

Other Similar Letters and Correspondences

30 days from lifting of the ECQ and/or MECQ

 

Filing of VAT Refund with VCAD

 

The extension currently applies to taxpayers registered with Revenue District Offices in areas covered by the ECQ and MECQ declarations and those filing the aforementioned papers, letters and documents with the appropriate BIR Offices located in the covered areas. Further, face to face meetings between BIR officials, BIR employees and taxpayers or their authorized representatives in the areas under ECQ and MECQ are deferred and rescheduled until the lifting of ECQ and/or MECQ.

Lastly, the abovementioned extension of filing deadlines and suspension of face to face meetings shall likewise apply to future declarations of ECQ and/or MECQ by the government in any area in the country.

Revenue Memorandum Circular (RMC) No. 93-2021, 09 August 2021, provides that the running of the Statute of Limitations under Section 203 and 222 of the 1997 National Internal Revenue Code, as amended (Tax Code), for assessment and collection of deficiency taxes shall be suspended in the affected jurisdictions while ECQ and/or MECQ is in effect, including any extensions, and for 60 days from the lifting of the ECQ and/or MECQ.  Such suspension shall apply with respect to the issuance and service of assessment notices (personally or by substituted service), warrants of garnishment and enforcement and/or collection of deficiency taxes. This RMC applies nationwide to all areas placed under ECQ/MECQ and areas that will be placed under ECQ/MECQ by the government in the future.

 

Attached are the full texts of the issuances.

Revenue Memorandum Circular No. 92 – 2021 

Revenue Memorandum Circular No. 93 – 2021 

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