EXTENSION OF THE BUREAU OF INTERNAL REVENUE DEADLINES FOR TAXPAYERS WITHIN THE JURISDICTION OF REVENUE REGIONAL AND DISTRICT OFFICES OF THE BUREAU OF INTERNAL REVENUE CLASSIFIED UNDER ALERT LEVEL 3 OR HIGHER (Revenue Regulation No. 1-2022, January 27, 2021)

EXTENSION OF THE BUREAU OF INTERNAL REVENUE DEADLINES FOR TAXPAYERS WITHIN THE JURISDICTION OF REVENUE REGIONAL AND DISTRICT OFFICES OF THE BUREAU OF INTERNAL REVENUE CLASSIFIED UNDER ALERT LEVEL 3 OR HIGHER (Revenue Regulation No. 1-2022, January 27, 2021)

• Statutory deadlines for the following activities fall during the period declared as Alert Level 3 or higher by the IATF this month of January 20022 will be extended for thirty (30) calendar days from their due dates:
  • Submission and/or filing of the documents and/or returns, as well as the corresponding taxes due thereon
  • Filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to the on-going BIR audit investigation
  • Filing of application for tax refunds, including VAT refund, and processing of VAT refund claims: and

Issuance and service of Assess Notice, Warrants of Distraint and/or Levy, as well as Warrants of Garnishment, to enforce collection of deficiency taxes.