RR No. 1-2022 — Extend the deadline for the filing of return and payment of the corre ponding taxe due thereon, including ubmi ion of required document (po ition paper , replie , prote t , document and other imilar letter and corre pondence in relation to on-going BIR audit inve tigation), application for tax refund and i uance of A e ment Notice and Warrant of Di traint and Levy fo

BUREAU OF INTERNAL REVENUE 5?T

BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANGE Quezon (in RECORDS MGT.DIVIS:ON JAM 2'? 2022 W G0 pm

Date: January 20. 2022

REVENUE REGULATIONS NO. 1-2022

SUBJECT Extension of the Deadlines for the Filing of Returns and Payment of the Similar Letters and Correspondences in Relation to the On-Going BIR Audit Investigation), Application for Tax Rcfund and Issuance of Assessment Notices and Warrants of Distrain and Levy for Taxpayers Bureau of Interna! Revenue Classified Under Alert Level 3 or Higher Corresponding Taxes Due Thereon, Inctuding Submission of Required Within the Jurisdiction of Revenue Regional and District Offices of the Documents (Position Papcrs, Replies, Protests, Documents and other

TO All Internal Revenue Officers and Others Concerned

statutory deadlines for the (i) filing of tax returns and the payment of the corresponding taxes processing of VAT refund: and, (iv) issuance of Assessment Notices and Warrants of Distraint the country under Alert Level 3 or higher and taking into aceount the mandate of Presidential Proclamation No. 1218 for all government agencies to continue rendering full assistance to and cooperation with each other in order to curtail and eliminate the threat of cOVID 19.' the thereon. including submission of certain documents (position papers. replies. protests. documents and other similar letters and correspondences in relation to the on-going BIR audit investigation): () filing of application for tax refund. including claim for Valuc-Added Tax (VAT) refund: (ti) and Levy. falling due during the period declared as Alert Level 3 or higher are herehy extended. Task Force for the Management of Fmerging Infectious Diseases (IATF) placing various parts of) SECTION 1. PURPOSE - In view of the declaration by the (OVHD19 Inter-Ageney

the following activities falling duc during the period declared as Alert l.evel 3 or higher by the tATF this month of January 2022. for thirty (30) calendar davs from their due dates: SECTION 2. COVERAGE -- These Regulations shall extend the statutory deadlines for

(l) Submission and/or filing of the documents and/or returns, as welt as the payment of the corresponding taxes due thereon;

The Proclanation ferther extended the State of Catonty throughout the Philppines until Septembe: t2. 2022.

(2) Filing of positions papers, replies, protests, documents and other similar tetters

and correspondences in retation to the on-going BIR audit investigation:

(3) Filing of application for tax refund, including VAT refund, and processing of

VAT refund claim: and.

(4) Issuance and service of Assessment Notices, Warrants of Distraint and/or Levy. as well as Warrants of Garnishment, to enforcc collection of deficiency taxes.

The extension applies to all taxpayers w ithin the jurisdietion of the Revenue Regional (RR) and Revenue District Offices (RD)) of the BIR classitied under Alert Level 3 or highet by thc IATE.

tiling contemplated herein shall be made on the next working day If the extended due dates fall on a holiday or non-working day. the submission and-or

by the Commissioner of Internal Revenue. if the factual cireumstances warrant tor such an extension or as may be directed by the Seeretary ot' Finanee. The extension of the statutory deadlines set in these Regulations may be further extended

SECTION 3. FILING OF TAX RETURNS AND PAYMENT OF TAXES

corresponding taxes due thereon to the nearest Authorized Agent Banks (AABs) or to the BIR Affected taxpayers within the RRs and RDOs may file their returns and pay then

Revenue Collection Officer. notwithstanding the covered jurisdiction of the Revenue District Officc

Taxpayers are encouraged to file online and pay through the following:

Land Bank of the Philippines (l.BP) Link.Biz Portal - tor taxpayers who have AT'M account with LBP and/or holders of BancNet ATM/Debit Prepaid Card and

Robinsons Bank. Union Bank. BP! and PSBank) Development Bank of the Philippines (DBP) Pay Tax Onlinefor holders o! taxpayer utiliving PCHC PayGate or PesoNet tacility (depositors or RC BG

Visa/Mastercard Credit Card and/or BancNet AT'M/Dehit Card: Union Bank of the Philippines (UBP) Onlinc/The Portal Payent Facility [' taxpayers who has an aceount with UBP or InstaPay using UPA Y facility: and Mobile Payment of GC`ash. P'ayMaya and MyFG

pars thereof. which are inconsistent with the provisions of these Regulations. are herehy repealed. amended or modified accordingly SECTION 4. REPEALING CLAUSEAll existing rules and regulation

N

BUREAU OF INTERNAL REVENUE

JAN 2? 2022 4:50.PmM FCORDS MGT.DIVISION

SECTION 5.SEPARABILITY CLAUSE If any clause. sentence. provision or Section of these Regulations shall be held invalid or unconstitutional. the remaining parts thereot Shall not be affected thereby.

SECTION 6. EFFECTIVITY -- These Regulations shall take ettect immediately

CARLOS G. DOMING Secretary of Finance

Recommending Approval:

w

II-I Commissioner of Internal Revenuc CAESAR R. DULAY 049 3 8 2 BUREAU OF INTERNAL REVENNE RECORDS MGT. DIVISION GCG JAN 27 2022 4:50 00v W TU