The Bureau of Internal Revenue (BIR) has extended more deadlines amid the implementation of stricter lockdowns in various parts of the country.
BIR revenue memorandum circular (RMC) 92-2021 posted on the agency’s website yesterday extends the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to the ongoing BIR audit investigation and filing of value added tax (VAT) refund with the VAT credit audit division, amid the ongoing restrictions.
The extended deadline ranges from as early as 10 days to as long as 30 days from the lifting of the enhanced community quarantine (ECQ) and/or modified ECQ (MECQ)“Face to face meetings of BIR officials and employees with taxpayers and/or their authorized representatives in the areas covered by the ECQ and MECQ declarations are deferred and rescheduled until the lifting of ECQ and/or MECQ,” the circular states.
The BIR said in case of any future declarations of ECQ and/or MECQ, the deadline of submission of the aforementioned documents will likewise be extended.
Earlier, the agency issued RMC 91-2021 extending for a period of 15 calendar days from August 20 the deadline for the filing of returns and payment of corresponding taxes for taxpayers affected by the implementation of tighter quarantine restrictions.
BIR also released RMC 93-2021 suspending the running of the statute of limitations on assessment and collection of taxes, also due to the quarantine restrictions. – Angela Celis
