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
同类文件 Revenue Memorandum Circulars
- RMC No. 07-2008 — Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2007 Digest | Full Text | Annex A(RMC No. 07-2008)
- RMC No. 14-2014 — Publishes the full text of Executive Order No. 155 by the President of the Philippines, Entitled “Amending Executive Order No. 160 (S.2003), and for Other Purposes” Digest | Full Text(RMC No. 14-2014)
- RMC No. 12-2003 — Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of February 2003 Digest | Full Text(RMC No. 12-2003)
- RMC No. 01-2006 — Notifies the loss of the original copy from one (1) set of a used BIR Form No. 17.58 - Authority to Cancel Assessment with Serial No. ACA97-000014262 Digest | Full Text(RMC No. 01-2006)
- RMC No. 66-2018 — Notifies the loss of three (3) sets of unused BIR Form No. 0535-Taxpayer Information Sheet(RMC No. 66-2018)
- RMC No. 05-2017 — Prescribes the CY 2017 BIR Priority Programs Digest | Full Text | Annex(RMC No. 05-2017)
- RMC No. 20-2002 — Circularizes the agreement between the BIR and the Bankers Association of the Philippines that the Electronic Fund Transfer Instruction System (EFTIS) currently used by Commercial and Universal banks in paying their own tax liabilities shall be considered as e-payment Digest(RMC No. 20-2002)
- RMC No. 19-2008 — Circularizes the full text of “A Basic Guide on the Tax Amnesty Act of 2007” for taxpayers who wish to avail of the Tax Amnesty pursuant to R.A. No. 9480 Digest | Full Text(RMC No. 19-2008)
想要这份文件的分析?
让 ASG 法律 AI 为你总结、与其他判例对比,或说明它如何适用于你的情形 — 它检索的正是同一个数据库。