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.