The Bureau of Internal Revenue (BIR) issued Revenue Regulation (RR) No. 1-2022, which extends statutory deadlines for taxpayers within the jurisdiction of BIR Revenue Regions (RRs) and Revenue District Offices (RDOs) classified under Alert Level 3 or higher. Out-of-district filing and payment of taxes are also now allowed.
The statutory deadlines for the following activities falling due during the period declared as Alert Level 3 or higher in January 2022 are extended for thirty (30) calendar days from their due dates:
a. Submission and/or filing of documents and/or returns, as well as payment of corresponding taxes due thereon;
b. Filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to on-going BIR audit investigations;
c. Filing of application for tax refund, including VAT refund, and processing of VAT refund claim; and
d. Issuance and service of Assessment Notices, Warrants of Distraints and/or Levy, as well as Warrants of Garnishment, to enforce collection of deficiency taxes.
If the extended due dates fall on a holiday or non-working day, the submission and/or filing contemplated shall be made on the next working day.
Affected taxpayers within the aforementioned RRs and RDOs may also file their returns and pay corresponding taxes due thereon to the nearest Authorized Agent Banks (AABs) or to the BIR Revenue Collection Officer (RCO), notwithstanding RDO jurisdiction.
Taxpayers are also encouraged to file online and pay through available online facilities.
Source:
P&A Grant Thornton
Certified Public Accountants
As published in SunStar Cebu, dated 10 February 2022
