RMC No. 93-2021 — Suspends the running of the statute of limitations on assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the country Digest | Full Text

EUiftl IN,TEf,NAL KEVE fiUE REPUBLIC OF THE PHILIPPINES ].R] D DEPARIMENT OF FINANCE orvrsro N BUREAU OF INTERNAL REVENUE QUEZON CITY 6 AUG 0 2021 REVENUE MEMoRANDUM cTRCULAR No. %-2n21 SUBJECT: SUSPENSION OF THE RUNNING OF THE STATUTE OF LIMITATIONS ON ASSESSMENT AND COLLECTION OF TAXES PURSUANT TO SECTION 223 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, 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 light of the declaration of Enhanced Community Quarantine (ECQ) and Modified ECQ (MECQ) in the National Capital Region (NCR) and other areas ofthe countryl, thus restricting movement in the said areas and effectively barring the service of assessment notices personally or by substituted service, and Warrants of Distraint and or Levy, as well as Warrants of Garnishment, to enforce collection of deficiency taxes. prf{lantto Section 223 ofthe National Internal Revenue Code of 1997, asamended, which provides that: "The running o-f the Statute of Limitations provided in Sectiotts 203 and 222 on the making of assessment and the beginning of distraint or levy or a proeeeding in court for collection, in respect of any deficiency, shall be suspendedfor the period during which rhe Commissioner is prohibited from making the assessment or beginning distraint or levy or a proceeding in court and for sixty (60) days thereafter -xxx- ", vis-d-vis the definition of "quarantine" under Revenue Regulations (RR) No. Il-2020, as amended by RR No. l2-2020, the running of the statute of limitations for assessment and collection of deficiency taxes is suspended in the affected jurisdictions while ECQ and/or MECQ is in effect, including any extension/s thereof, and for sixty (60) days thereafter. The suspension of the running of the Statute of Limitations shall apply with respect to the issuance and service of assessment notices, warrants and enforcement, and/or collection of deficiency taxes. In case of any future declarations of ECQ andior MECQ by the government on any area/s of the country, thereby restricting movement in the said areals and effectively barring the service of assessment notices, personally or by substituted service, and Warrants of Distraint and or Levy, as well as Warrants pf Garnishment, to enforce collection of deficiency taxes, the running of the statute of limitations for assessment and collection of deficiency taxes shall likewise be suspended in the affected jurisdictions while ECQ and/or MECQ is in effect, and for sixty (60) days thereafter. ) IATF Resolution No. 130-A dated Jply 29.2021 and IATF Resolution No. I3l dated August 5,2021. Forr{'JCR. the ECQ is to20August202l. ,,* b from06August202l fI

This Circular shall apply nationwide on areas placed under ECQ and MECQ. All Revenue Officials are hereby enjoined to give this Circular as wide publicity as possible. tr4*^*_ CAESAR R. DULAY ilr 044413 Commissionetof Internal Revenue t-1 @s*H