Tax Alerts

Statutory deadlines falling due during the period of Alert Level 3 or higher extended for 30 calendar days for affected taxpayers; out-of-district filing allowed

(Revenue Regulations No. 01-2022 issued on January 27, 2022)

This Tax Alert is issued to inform all concerned on the extended statutory deadlines for taxpayers within the jurisdiction of Revenue Regions (RR) and Revenue District Offices (RDO) of the Bureau of Internal Revenue classified under Alert Level 3 or higher. Out-of-district filing and payment of taxes are also allowed.

The statutory deadlines for the following activities falling due during the period declared as Alert Level 3 or higher this month of January 2022 are extended for thirty (30) calendar days from their due dates:

  1. Submission and/or filing of documents and/or returns, as well as payment of corresponding taxes due thereon;
  2. Filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to the on-going BIR audit investigation;
  3. Filing of application for tax refund, including VAT refund, and processing of VAT refund claim; and
  4. 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-wording day, the submission and/or filing contemplated shall be made on the next working day.

Affected taxpayers within the RRs and RDOs may also file their returns and pay their corresponding taxes due thereon to the nearest Authorized Agent Banks (AABs) or to the BIR Revenue Collection Officer (RCO), notwithstanding Revenue District Office jurisdiction.

Taxpayers are also encouraged to file online and pay through available online facilities.