RMC No. 92-2021 — Extends the deadline for filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to the ongoing BIR audit investigation and filing of VAT Refund with the VAT Credit Audit Division (VCAD) due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the country Digest | Full Text

6uxtAU (Jt litlERttAL REYEr{Uts REPUBLIC OF THE PHILIPPINES D) W D c9 2021 DEPARTMENT OF FINANCE ff N Th BUREAU OF INTERNAL REYENUE R t COi<p5 'Y1GT, DIVI SIU N QUEZON CITY Date: AU606 2021 REVENUE MEMORANDUM CIRCULAR NO. qZ-24U SUBJECT: EXTENSION OF THE DEADLINE FOR FILING OF POSITION PAPERS, REPLIES, PROTESTS, DOCUMENTS AND OTHER SIMILAR LETTERS AND CORRESPONDENCES IN R-ELATION TO THE ONGOING BIR AUDIT INVESTIGATION AND FILING OF VAT REFUND WITH THE VAT CREDIT AUDIT DIVISION (VCAD) DUE TO THE DECLARATION OF ENHANCED COMMUNITY QUARANTINE (ECQ) AND MODIFIED ECQ (MECQ) IN THE NATIONAL CAPITAL REGION (NCR) AND OTHER AREAS OF THE COUNTRY. TO: AII Internal Revenue Officers and Others Concerned This Circular is being issued in order to provide relief to taxpayers, in relation to the current surge in COVID-19 cases prompting the government to impose Enhanced Community Quarantine (ECQ) and Modified ECQ (MECQ) in the National Capital Region (NCR) and other areas of the countryl, thereby restricting movement within these areas. Thus, the deadline for filing of the following papers, letters, and documents falling due on August 6,2021and during the ECQ and MECQ period, including extensions thereof, for taxpayers registered with the Revenue District Offices (RDOs) in areas covered by the ECQ and MECQ declaration or for registered taxpayers filing the aforemeptioned papers, letters, and documents with the appropriate BIR Offices located in areas covered by the ECQ and MECQ declarations is hereby extended as follows: Letter/Correspo ndence Extended Deadline 30 days frorn lifting of the ECQ and/or MECQ Position Paper and Supporting Documents in l5 days frorn Iifting of the ECQ and/or MECQ Response to Notice of Discrepancy 30 days from lifting of the ECQ and/or MECQ Reply and Supporting Documents in Response 30 days from lifting of the ECQ and/or MECQ to the Preliminary Assessment Notice (PAN) 30 days from lifting of the ECQ and/or MECQ Protest Letter in Response to the Final l5 days from lifting of the ECQ and/or MECQ I0 days from lifting of the ECQ and/or MECQ Assessment Notice/Formal Letter of Demand (FAN/FLD) Transmittal Lener and Supporting Documents in relation to Request for Reinvestigation Request for Reconsideration to the Commissioner of Internal Revenue (CIR) gn Final Decision on Eisputed Assessment ( FDDA) Submission of Documents in Response to Subpoena Duces Tecum Submission of Documents in relation to First, I IATF Resolulion No. 130-A dated J,ply 29-2021 and IAI'F Resolution No. l3l dated August 5,2021. For NCR, the ECQ is from 06 August 202 I to 20 August 202 l. 9,\ k

Second, and Final Notice 30 days from iins of the ECQ and/or MECO Other Similar Letters and Correspondences 30 days from ftins of the ECQ and/or MECQ Filine of VAT Refund with VCAD Moreover, face to face meetings of BIR officials and employees with taxpayers andlor 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. In case of any future declarations of ECQ and/or MECQ by the government on any area./s of the country, thereby restricting movement in the said areals, the deadline of submission of the aforementioned papers, letters, and documents falling within the ECQ andlor MECQ period shall liker,vise be extended, following the extended deadlines identified above. Fur-thermore, face to face meetings of BIR officials and employees with taxpayers shall likewise be deferred and rescheduled untilthe lifting of any future declarations of ECQ and/or MECQ. AII Revenue Officials are hereby enjoined to give this Circular as wide publicity as possible. /"Y4*Aa1 CAESAR R. DULAY k-2 ff 044414 Commissioner of Internal Revenue REVENUE ECOtrttS MG t. DIVISION