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
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.
© 2024 R.G. Manabat & Co., a Philippine partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.
For more detail about the structure of the KPMG global organization please visit https://kpmg.com/governance.