Special InTAX: January 2022 Issue 1 | Volume 1

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 Regulations No. 22-2021, 24 December 2021, to circularize the extension of deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including the submission of necessary documents, application for tax refund and issuance of assessment notices and warrants of distraint and levy for taxpayers within the jurisdiction of Revenue Regional (RR) and Revenue District Offices (RDO) of the BIR that were adversely affected by Typhoon Odette.

The extension currently applies to affected RRs and RDOs as identified in the Revenue Regulations as follows:

Regional Office

District Office

RR No. 06

RDO No. 36 – Puerto Princesa, Palawan

RR No. 9A

RDO No. 35 - Romblon

 

RDO No. 37 – San Jose, Occidental Mindoro

RR No. 9B

RDO No. 62 – Boac, Marinduque

 

RDO No. 63 – Oriental Mindoro

RR No. 11

RDO No. 71 – Kalibo, Aklan

 

RDO No. 72 – Roxas City

 

RDO No. 73 – San Jose, Antique

 

RDO No. 74 – Iloilo City

RR No. 12

RDO No. 76 – Victorias City, Negros Occidental

 

RDO No. 78 – Binalbagan, Negros Occidental

 

RDO No. 79 – Dumaguete City

RR No. 13

RDO No. 80 – Mandaue City, Cebu

 

RDO No. 81 – Cebu City, North

 

RDO No. 82 – Cebu City, South

 

RDO No. 83 – Talisay City, Cebu

 

RDO No. 84 – Tagbilaran City, Bohol

Large Taxpayers Services (LTS)

LTD – Cebu

RR No. 14

RDO No. 85 – Catarman, Northern Samar

 

RDO No. 86 – Borongan, Eastern Samar

 

RDO No. 90 – Maasin City, Southern Leyte

RR No. 16

RDO No. 97 – Gingoog City

 

RDO No. 98 – Cagayan de Oro City

 

RDO No. 99 – Malaybalay, Bukidnon

 

RDO No. 100 – Ozamis City

 

RDO No. 101 – Iligan City

 

RDO No. 102 – Marawi City

RR No. 17

RDO No. 103 – Butuan City

 

RDO No. 104 – Bayugan, Agusan del Sur

 

RDO No. 105 – Surigao City

 

RDO No. 106 – Tandag, Surigao del Sur

 

Consequently, the following deadlines shall be extended, as follows:

 

BIR Forms/Returns

Due Dates

Extended Due Dates

Filing and Payment of BIR Form No. 2550M (Monthly Value-Added Tax Declaration) – Non-eFPS Filers – Month of November 2021

20 December 2021

19 January 2022

e-Filing/Filing and e-Payment/Payment of BIR Form No. 1600 WP – eFPS & Non-eFPS Filers – Month of November 2021

20 December 2021

19 January 2022

e-Filing of BIR Form No. 2550M (Monthly Value-Added Tax Declaration) – eFPS Filers under Group E – Month of November 2021

21 December 2021

20 January 2022

e-Filing of BIR Form No. 2550M (Monthly Value-Added Tax Declaration) – eFPS Filers under Group D – Month of November 2021

22 December 2021

21 January 2022

e-Filing of BIR Form No. 2550M (Monthly Value-Added Tax Declaration) – eFPS Filers under Group C – Month of November 2021

23 December 2021

22 January 2022

e-Filing of BIR Form No. 2550M (Monthly Value-Added Tax Declaration) – eFPS Filers under Group B – Month of November 2021

24 December 2021

23 January 2022

Submission of Quarterly Summary List of Sales/Purchases/Importations by a VAT taxpayer – Non-eFPS Filers – Fiscal Quarter ending 30 November 2021

25 December 2021

24 January 2022

Submission of Sworn Statement of Manufacturer’s or Importer’s Volume of Sales of each particular brand of Alcohol, Tobacco Products and Sweetened Beverage Products – Fiscal Quarter ending 30 November 2021

25 December 2021

24 January 2022

e-Filing/Filing and e-Payment/Payment of BIR Form No. 2550Q (Quarterly Value-Added Tax Return) – eFPS and Non-eFPS Filers – Fiscal Quarter ending 30 November 2021

25 December 2021

24 January 2022

e-Filing/Filing and e-Payment/Payment of BIR Form No. 2551Q (Quarterly Percentage Tax Return) – eFPS and Non-e-FPS Filers – Fiscal Quarter ending 30 November 2021

25 December 2021

24 January 2022

e-Filing and e-Payment of BIR Form No. 2550M (Monthly Value-Added Tax Declaration) – eFPS Filers under Group A – Month of November 2021

25 December 2021

24 January 2022

e-Filing and e-Payment of BIR Form No. 2550M (Monthly Value-Added Tax Declaration) – eFPS Filers under Group E, D, C and B – Month of November 2021

25 December 2021

24 January 2022

Registration of Computerized Books of Accounts and Other Accounting Records in Electronic Format – Fiscal Year ending 30 November 2021

30 December 2021

29 January 2022

Submission of Filed Income Tax Return (ITR), AFS and other Attachments through BIR Website via Enhanced Electronic Audited Financial Statements (eAFS) System – Fiscal Year ending 31 August 2021

30 December 2021

29 January 2022

Submission of Inventory List – Fiscal Year ending 30 November 2021

30 December 2021

29 January 2022

e-Filing/Filing and e-Payment/Payment of BIR Form No. 1702Q (Quarterly Income Tax Return for Corporations, Partnership and Other Non-Individual Taxpayer) and Summary Alphalist of Withholding Taxes (SAWT) – Fiscal Quarter ending 31 October 2021

30 December 2021

29 January 2022

e-Submission of Quarterly Summary List of Sales/Purchases/Importations by a VAT Taxpayer – eFPS Filers -Fiscal Quarter ending 30 November 2021

30 December 2021

29 January 2022

Submission of Manufacturer’s/Assemblers/Importer’s Sworn Statement of each Particular Brand/Model of Automobile, Alcohol and Tobacco Products and Sweetened Beverages – 2nd Semester of 2021

31 December 2021

30 January 2022

Filing of application for Tax Refund where the last day the two-year period within which to file for tax refund reckoned from the close of the taxable quarter for Value Added Tax (VAT) or from the date of erroneous payment of tax falls in any day of December 2021

30 January 2022

Submission of any documents which due dates fall in any day of December 2021

30 January 2022

Issuance of Assessment Notices where the last day of the three-year prescriptive period, as extended, falls in any day of December 2021

30 January 2022

Issuance of Warrant of Distraint and/or Levy where the last day of the five-year prescriptive period to enforce collection, as extended, falls in any day of December 2021

30 January 2022

Processing of VAT Refund claim where the last day of the ninety (90)-day period to process falls in any day of December 2021

30 January 2022

 

Further, if the extended deadline falls on a non-working day/holiday or a weekend, the same shall be moved to the next business day. However, the abovementioned extension of deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including the submission of necessary documents, application for tax refund and issuance of assessment notices and warrants of distraint and levy for taxpayers may be further extended by the Commissioner of Internal Revenue (CIR), or directed by the Secretary of Finance, if applicable.

Lastly, the Revenue Regulations prescribe that all affected taxpayers this period may:

  1. File and pay internal revenue taxes at the nearest Authorized Agent Banks (ABBs) or to the BIR Revenue Collection Officer (RCO) with the issuance of manual receipt, notwithstanding Revenue District Office jurisdiction. Moreover, taxpayers who are mandated to use eFPS and eBIRForms shall be temporarily allowed to manually file their tax returns within the abovementioned period.                                                                    
  2. Pay taxes through the following online payment facilities.

a.  Land Bank of the Philippines (LBP) Link.Biz Portal

b.  Development Bank of the Philippines (DBP) Pay Tax Online

c.   Union Bank of the Philippines (UBP) Online Web and Mobile Payment Facility

d.  Mobile Payment (GCash, PayMaya and MyEG)

The Revenue Regulations shall take effect immediately.

 

Attached is the full text of the issuance.

Revenue Regulations No. 22-2021 

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