Extension of Deadlines on Letters or Correspondence

Due to the declaration of ECQ and MECQ in NCR and other areas of the country, the BIR has issued Revenue Memorandum Circular (RMC) No. 92-2021 which extends the deadline for filing of position papers, replies, protests, documents, and other similar letters and correspondence in relation to the ongoing BIR audit investigation and filing of VAT refund with the VAT Credit Audit Division.

The following are the extended deadlines (lifted from the above-mentioned RMC):

Letter/CorrespondenceExtended Deadline
Position Paper and Supporting Documents in Response to Notice of Discrepancy30 days from lifting of the ECQ and/or MECQ
Reply and Supporting Documents in Response to the Preliminary Assessment Notice (PAN)15 days from lifting of the ECQ and/or MECQ
Protest Letter in Response to the Final Assessment Notice/Formal Letter of Demand (FAN/FLD)30 days from lifting of the ECQ and/or MECQ
Transmittal Letter and Supporting Documents in relation to Request for Reinvestigation30 days from lifting of the ECQ and/or MECQ
Request for Reconsideration to the Commissioner of Internal Revenue (CIR) on Final Decision on Disputed Assessment ( FDDA)15 days from lifting of the ECQ and/or MECQ
Submission of Documents in Response to Subpoena Duces Tecum10 days from lifting of the ECQ and/or MECQ
Submission of Documents in relation to First, Second, and Final Notice30 days from lifting of the ECQ and/or MECQ
Other Similar Letters and Correspondences30 days from lifting of the ECQ and/or MECQ
Filing of VAT Refund with VCAD30 days from lifting of the ECQ and/or MECQ

Face-to-face meetings of BIR officials and employees with taxpayers and/or their authorized representatives in the areas covered by the ECQ and MECQ declarations are deferred and rescheduled until the lifting of ECQ and/or MECQ.

Any future declarations of ECQ and/or MECQ by the government on any areas of the country, will likewise extend the deadline of submission of the mentioned papers, letters, and documents following the extended deadlines identified above. The same will also apply to face-to-face meetings of BIR officials and employees with taxpayers.

Reference:RMC No. 92-2021.pdf (bir.gov.ph)