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The Bureau of Internal Revenue (BIR) recently issued Revenue Regulation No. 22-2021 on December 24, 2021 which extended the deadline for (1) the filing of tax returns and corresponding attachments; (2) the payment of taxes due thereon; (3) the filing and processing of application for tax refund, including claims for Value-Added Tax (VAT) refund; and (4) the statutory period for the issuance of assessment notices and warrants of distraint and levy, for taxpayers within the jurisdiction of Revenue Regions (RRs) and Revenue District Offices (RDOs) of the BIR that were adversely affected by Typhoon Odette.

The extension is intended to provide ample time for affected taxpayers and BIR personnel in the following offices to comply with the statutory tax deadlines:

The table below summarizes the extended statutory deadlines.

Taxpayers affected by the typhoon, as identified in the issuance, may file tax returns and pay taxes outside the RDO having jurisdiction over the taxpayer through the nearest Authorized Agent Banks (AABs) or to the appropriate BIR Revenue Collection Officer (RCO).

Mandated users of eFPS and eBIRForms are temporarily allowed to manually file returns within the abovementioned period without any penalties for wrong venue filing of returns and payment of taxes. However, they are encouraged to file and pay online when internet connection is feasible.

Please be guided accordingly.

 

Source:

P&A Grant Thornton

Certified Public Accountants

 

As published in SunStar Cebu, dated 12 January 2022