RMC No.31-2020 — Extends the period of submission or filing of documents and correspondences pursuant to certain provisions in the Tax Code, as amended, and existing Revenue Regulations

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE MAR 2 3 2020 7Y Q:4F

Quezon City

March 23, 2020

REVENUE MEMORANDUM CIRCULAR NO. 3(-&0&0

SUBJECT DOCUMENTS AND CORRESPONDENCES PURSUANT TO EXTENDING THE PERIOD OF SUBMISSION OR FILING OF CERTAIN PROVISIONS IN THE TAX CODE, AS AMENDED, AND EXISTING REVENUE REGULATIONS

TO All Internal Revenue Officers and Others Concerned

by the President. due to the strict imposition of the "Enhanced Community Quarantine" (ECQ) in the entire Luzon to prevent the spread of the COVID-19 in the country, the submission and/or filing of certain documents and correspondences required under the Tax Code, as amended. as well as in the existing revenue regulations. is hereby extended as specified below: government from March 17. 2020 to April 13, 2020, including any extension thereto as ordered In view of the suspension of work in all offices under the Executive Branch of

Other similar letters and correspondences with due dates Response to the Preliminary Assessment Notice (PAN) Final Decision on Disputed Assessment (FDDA) Letter Answer to Notice of Informal Conference (NIC) Protest Letter to Final Assessment Notice (FAN)/Formal Letter of Demand (FLD) Submission of relevant supporting documents to support the request for re-investigation of audit cases with FAN/FLD Appeal/Request for Reconsideration to the Commissioner on the Document/Correspondence date of the lifting of Extension of thirty (30) days froin the Extension the ECQ

apply to other jurisdictions where the concerned Local Government Units (LGUs) have also response to the received NIC, PAN, FAN, FLD, FDDA, and other similar notices fall due on the dates covered within the period of ECQ. Moreover, the specified extension shall likewise adopted and implemented the ECQ and other similar measures. It is emphasized, however, that the said extension shall apply to taxpayers whose

wide a publicity as possible. All internal revenue officers and others concerned are enjoined to give this Circular as

1aesamwo

Commissioner of Internal Revenue CAESAR R. DULAY 033666