Tax Alert No. 45 [Revenue Memorandum Circular (RMC) No. 92-2021 dated 6 August 2021]

Extension of the Deadline for the Filing of Position Papers, Replies, Protests, Documents and Other Similar Letters and Correspondences in Relation to the Ongoing BIR Audit Investigations, and Filing of VAT Refund with VAT Credit Audit Division (VCAD) due to the Declaration of Enhanced Community Quarantine (ECQ) and Modified Enhanced Community Quarantine (MECQ) in the National Capital Region (NCR) and Other Areas of the Country

The Commissioner of Internal Revenue has issued RMC No. 92-2021 dated 6 August 2021 to extend the deadlines for filing of papers, letters and documents with the BIR in relation to the government’s imposition of ECQ and MECQ in NCR and other areas of the country. 

The deadline for filing of the replies and documents falling due on 6 August 2021 and during the ECQ and/or MECQ period, including extension/s thereof, for taxpayers registered with Revenue District Offices in areas covered by the ECQ and MECQ, is hereby extended as follows:

Face to face meetings with BIR officials and employees in the areas covered by the ECQ and/or MECQ are also deferred and rescheduled until the lifting of the ECQ and/or MECQ. 

You may access the full version of the Circular through the BIR website.