RR No. 22-2021 — Extend the deadline for the filing of tax return and payment of the corre ponding taxe due thereon, including ubmi ion of required document , application for tax refund and i uance of A e ment Notice and Warrant of Di traint and Levy for taxpayer within the juri diction of BIR Revenue Regional and Di trict Office that were adver ely affected by Typhoon Odette (Publi h
REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL REVENUE 3f
BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City "REGQRIS MGT.DIVISION DEC 31 2021 Y:05 aM
December 24, 2021
REVENUE REGULATIONS NO. 22- 2021
SUBJECT of the Corresponding Taxes Due Thcreon, Including Subimission of Extension of the Deadlincs for the Filing of Tax Returns and Payment Required Documents. Application for Tax Refund and Issuance of Within the Jurisdiction ol' Revenue Regional and District Offices of the Bureau of Internal Revenue (BIR) That Were Adversely Affected by Assessment Notices and Warrants of Distraint and Levy for Taxpayers Typhoon Odette
TO All Internal Revenue Officers and Others Concerned
including submission of certain documents: (ii) the filing of application for tax refund. in line with the directive therein for concerned government agencies lo implement and including claim for Value-Added Tax (VAT) refund: (iii) the processing of VAT refund: and (iv) the statutory period for the issuance of Assessment Notices and Warrants of Distraint execute relief, recovery and rehabilitation work, the Bureau of Internal Revenue (BIR) is extending the deadline for (i) the filing of tax returns and the payment of taxes duc thereon. and Levy. R. Duterte declaring Regions IV-B, VI, VII, VII, X and XIII under State of Calamity. and SECTION 1. PURPOSE - In view of Proclamation No. 1267 by President Rodrigo
within the following affected Revenue Regions (RR) and Revenue District Offices (RDOs) to comply with the statutory tax deadlines: The extension is intended to provide ample time for taxpayers and BIR personne!
RR No.9B RR No. 1] RR No. 6 RR No. 9A RR No. 12 Regional Office R DO No. 76 Victorias City. Negros Occidental RDO No. 78 -- Binalbagan, Negros Occidental RDO No. 62 - Boac. Marinduque RDO No. 63 - Oricntal Mindoro RDO No. 72 -- Roxas City RDO No. 35 - Romblon RDO No. 37 -- San Jose, Occidental Mindoro RDO No. 71"- Kalibo.Aklan RDO No. 73 -- San Jose, Antique RDO No. 74 -- Iloilo City RDO No. 36 -- Puerto Princesa, Palawan District Office
Y
"RR NO. 13 RR No. 17 Large Taxpayers Service (LTS) RR No. 16 RR No, 14 Regional Office LTD -Cebu RDO No. 84 -Tagbilaran City, Bohol RDO No. 85 -- Catarman. Northern Samar RDO No. 79 - Dumaguete City RDO No. 97 - Gingoog City RDO No. 98 - Cagayan de Oro City RDO No. 100 - Ozamis City. RDO No. 10I - Iligan City RDO No. 102 -- Marawi City RDO No. 103 -- Butuan City RDO No. 104 - Bayugan. Agusan del Sur RDO No. 105 -- Surigao City RDO No. 106 -- Tandag. Surigao del Sur RDO No. 80 --Mandaue City. Cebu RDO No. 82 - Cebu City. South RDO No. 83 -- Talisay City. Cebu RDO No. 86 -- Borongan. Easterm Samar RDO No. 90 -- Maasin City. Southern Leyte RDO No. 99 -- Malaybalay, Bukidnon RDO No.81 -- Cebu City,North District Office
the payment of the corresponding taxes. as specified below: deadlines for submission and/or filing of the following documents and/or returns, as well as SECTION 2. COVERAGE -- These Regulations shall extend the statutory
e-Filing of 2550M (Monthly Value-Added Tax Month of November 202 1 e-Filing of 2550M (Monthly Valuc-Added Tax November 2021 Month of November 2021 e-Filing of 2550M (Monthly Value-Added Tax Declaration) -- eFPS Filers under Group D - Month of November 2021 Declaration) -- eFPS Filers under Group C -- Declaration) -- eFPS Filers under Group B - Month of November 202 1 Submission of Quarterly Summary List of Sales/Purchases/Importations by a VAT taxpayer Month of November 2021 e-Filing/Filing & e-Payment/Payment of 1600 Declaration) -- eFPS Filers under Group E - e-Filling of 2550M (Monthly Value-Added Tax Filing & Payment of 2550M (Monthly Value- Added Tax Declaration) -- Non-eFPS Filers --- WP -- cFPS & Non-eFPS Filers - Month of BIR Forms/Returns December 24. December 20. December 22. December 20. December 21. December 23. December 2s Due Dates 2021 2021 2021 2021 2021 2021 2021 January 23. 2022 January 19. 2022 January 20. 2022 January 21. 2022 January 24. 2022 January 22. 2022 January 19. 2022 Extended Due Dates
BUREAU OF INTERNAL REVENUE Y7CT
DEC I:05.0 : 31 2821
KECCKUS MGIDIVISION
3
Submission of Inventory List - Fiscal Year ending November 30. 202 e-Filing/Fiting & e-Payment/Payment of 1702Q] e-Submission of Quarterly Summary List of Sales/Purchases/Importations by a VA'T Taxpayer e-Filing & e-Payment of 2550M (Monthly Value- (eAFS) System -- Fiscal Year ending August 31. (Quarterly Incoine Tax Return For Corporations. and Summary Alphalist of Withholding Taxes (SAWT)-- Fiscal Quarter ending October 31, 2021 Sweetened Beverage Products - Fiscal Quarter ending November 30, 2021 Non- eFPS Filers -- Fiscal Quarter ending November 30, 2021 e-Filing/Filing & e-Payment/Payment of 2551Q] Group A - Month of November 2021 B -- Month of November 2021 Registration of Computerized Books of Accounts Format -- Fiscal Year ending November 30. 202 i Submission of Filed Income Tax Return. AFS and Other Attachments through BIR Website via Partnership and Other Non-Individuat Taxpayer) -- eFPS Filers -- Fiscal Quarter ending November or Importer's Volume of Sales of each particular e-Filing/Filing & e-Payment/Payment of 2550Q eFPS Filers -- Fiscal Quarter ending November 30. 202 e-Payment of 2550M (Monthly Value-Added Tax Declaration) -- eFPS Filers under Group E, D, C & and Other Accounting Records in Electronic Enhanced Electronic Audited Financial Statements 202 30.2021 November 30. 2021 Submission of Sworn Statement of Manufacturer's brand of Alcohol, Tobacco Products and (Quarterly Value-Added Tax Return) - eFPS & (Quarterly Percentage Tax Return) -- eFPS & Non. Added Tax Declaration) - eFPS Filers under -- Non-eFPS Filers -- Fiscal Quarter ending BIR Forms/Returns December 30, December 30. December 30. December 25, December 30. December 30. December 25. December 25. December 25. December 25. Due Dates 202 202 202 202 202 2021 2021 202 2021 202 January 24. 2022 January 29. 2022 January 29. 2022 January 29. 2022 January 29. 2022 January 24. 2022 January 29. 2022 January 24. 2022 January 24, 2022 January 24, 2022 Extended Due Dates
erroneous payment of tax falls in any day of December 202 Sweetened Beverages - 2d Semester of 2021 Filing of application for Tax Refund where the last day of' the two-year period within which to file for lax refund reckoned from the closc of the Manufacturers/Assemblers'/Importers' Sworn Statement of each Particular Brand/Model of taxable quarter for Value Added Tax (VAT) or from the date of Submission of Automobile. Alcohol & Tobacco Products and December 31. 202 BUREAU OF INTERNAL REVENUE aaTryi january 30, 2022 January 30, 2022 I
RECORDS MGT DIVISION DEC 31 2821 ct 1:05 9mv QA
(90)-day period to process falls in any day of December 2021 Processing of VAT Refund Claim where thc last day of the nincty Submission of Any Documents which due dates fall in any day of in any day of December 2021 Issuance of Assessment Notices where the last day of the thrce-ycar five-year prescriptive period to enforce collection, as extended, falls prescriptive period, as extended. falls in any day of December 2021 Issuance of Warrant of Distraint and/or Levy where the last day of the December 2021 BIR Forms/Returns Due Dates January 30. 2022 January 30, 2022 January 30, 2022 January 30. 2022 Extended Due Dates
herein shall be made on the next working day. and RDOs) affected by Typhoon Odette as identified in Section l hereof. If the extended due dates fall on a holiday or non-working day, the submission and/or filing contemplated The extension of the due dates shall be made applicable throughout the areas (RRs
such an extension or as may be directed by the Secretary of Finance. extended by the Commissioner of Internal Revenue, if the factual circumstances warrant for The extension of the statutory deadlines set forth in these Regulations may be further
returns and pay their corresponding taxes due thereon to the nearest Authorized Agent Affected taxpayers within the RRs and RDOs identified in Section 1 hereof may file their Banks (AABs) or to the BIR Revenue Collection Officer (RCO), notwithstanding Revenue (RCO) with the issuance af manual receipt. District Office jurisdiction. Payments can also be made thru a Revenue Collection Officer SECTION 3. FILING OF TAX RETURNS AND PAYMENT OF TAXES -
are temporarily allowed to manually filc their respective tax retums within the abovementioned period, and there will be no imposition of penalties for wrong venue filing Likewise, those affected taxpayers who are mandated users of eFPS and eBIRForms
of returns and payment of taxes. However, if they still have access to internet, they are encouraged to make the filing and payment through online means, as follows:
Land Bank of the Philippines (LBP) Link.Biz Portal - for taxpayers who have ATM account with LBP and/or holders of BancNet ATM/Debit/Prepaid Card and taxpayer utilizing PCHC PayGate or
Development Bank of the Philippines' (DBP) Pay Tax Online - for holders of Visa/Mastercard Credil Card and/or BancNet ATM/Debit PesoNet facility (depositors of RCBC, Robinsons Bank, Union Bank BPI and PSBank);
Card: Union Bank of the Philippines (UBP) Online Web and Mobile Payment Facility - for taxpayers who has an account with UBP; and Mobile Payment Through GCash, PayMaya and MyEG.
BUREAU OF INTERNAL REVENUE N EYIYN
DEC 31 2021 f 05 . 1 XECORDS MG{.DIVISION
V
issuances or parts thereof, which are inconsistent with the provisions of these Regulations. are hereby repealed, amended or modified accordingly. SECTION 4. REPEALING CLAUSE - All existing rules and regulations!
section of these Regulations shall be held invalid or unconstitutional, the remaining parts thereof shall not be affecled thereby. SECTION 5. SEPARABILITY CLAUSE - If any clause, sentence. provision or
SECTION 6. EFFECTIVITY -- These Regulations shall take effect immediate|y
CARLOS G. DOMINGUEZ Secretary of Finance Canos'G." . 23:262
Recommending Approval: Neeawa
Commissioner of Internal Revenue CAESAR R. DULAY
J! BIJREAU OF INTERNALREVENUE RnrYN
DEC 3 1 2{21 T.otam F}} tE OK MT DIVIS!ON
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