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/Correspondence | Extended Deadline |
| Position Paper and Supporting Documents in Response to Notice of Discrepancy | 30 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 Reinvestigation | 30 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 Tecum | 10 days from lifting of the ECQ and/or MECQ |
| Submission of Documents in relation to First, Second, and Final Notice | 30 days from lifting of the ECQ and/or MECQ |
| Other Similar Letters and Correspondences | 30 days from lifting of the ECQ and/or MECQ |
| Filing of VAT Refund with VCAD | 30 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)
