RMC No. 45-2021 — Extends the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR audit investigations, and filing of VAT refund with VAT Credit Audit Division (VCAD) Digest | Full Text

B[JF(E&tJ ftE ti' !\l 1r l- "' in iE*-'-, ,--i.-^:t 05 2!?1 JKtr,g, ll* rr0:fOrtil\, REPUBLIC OF THE PHILIPPINES ::-l t.. .:.:l DEPARTMENT OF FINANCE RF^COi:iDS iVl t:r I. DIV BUREAU OF INTERNAL REVENUE Quezon City April5,2021 REVENUE MEM'RANDUM crRcuLAR No. l,v-nLl SUBJECT Extension of the Deadline for the Filing of Position Papers, Replies, Protests, TO Documents and Other Similar Letters and Gorrespondences in Relation to Ongoing BIR Audit lnvestigations, and Filing of VAT Refund with VAT Credit Audit Division (VCAD) All lnternal Revenue Officials, Employees 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 (ECO) in NCR Plus which includes Metro Manila, Laguna, Cavite, Bulacan, and Rizal thereby restricting movement within these areas. Thus, the deadline for filing of the following letters and documents falling due on April 5, 2021 and during the ECQ period, including extensions thereof, and for filing of VAT refund with VCAD, for taxpayers registered with RDOs in NCR Plus areas and other registered taxpayers outside NCR Plus who have transactions with any BIR office within NCR Plus, is hereby extended as follows: Letter/Correspondence Extended Deadline 30 days from lifting of the ECQ Position Paper and Supporting Documents in 15 days from lifting of the ECQ 30 days from lifting of the ECQ Response to Notice of Discrepancv 30 days from lifting of the ECQ 30 days from lifting of the ECQ Reply and Supporting Documents in Response to the Preliminarv Assessment Notice (PAN) 15 days from lifting of the ECQ 10 days from lifting of the ECQ Protest Letter in Response to the Final Assessment 30 davs from liftinq of the ECQ Notice/Formal Letter of Demand (FAN/FLD) 30 days from lifting of the ECQ Transmittal Letter and Supporting Documents in relation to Request for Reinvestigation Request for Reconsideration to the Commissioner of lnternal Revenue (ClR) on Final Decision on Disputed Assessment ( FDDA) Submission of Documents in Response to Subpoena Duces Tecum Submission of Documents in relation to First, Second ;rnd Final Notice Other Similar Letters and Correspondences Filing of VAT Refund with VCAD which falls due on Aoril 12.2021 oer RMC No. 39-2021 Moreover, face to face meetings of BIR officials and employees with taxpayers and/or their authorized representatives in NCR Plus areas are deferred and rescheduled until lifting of ECQ. All internal revenue officials, employees and others concerned are hereby enjoined to give this Circular as wide publicity as possible. ,/:*.*{{..r- CAESAR R. DULAY Commissioner of lnternal Revenue 041 I7 1