Extension of Deadline for Filing of Position Papers, Replies, etc. in Relation to the Ongoing BIR Audit Investigation and Filing of VAT Refund with VCAD Due to ECQ and MECQ

August 6, 2021 REVENUE MEMORANDUM CIRCULAR NO. 92-2021 SUBJECT : Extension of the Deadline for Filing of Position Papers, Replies, Protests, Documents and Other Similar Letters and Correspondences in Relation to the Ongoing BIR Audit Investigation and Filing of VAT Refund with the VAT Credit Audit Division (VCAD) Due to the Declaration of Enhanced Community Quarantine (ECQ) and Modified ECQ (MECQ) in the National Capital Region (NCR) and Other Areas of the Country TO : All Internal Revenue Officers and Others Concerned This Circular is being issued in order to provide relief to taxpayers, in relation to the current surge in COVID-19 cases prompting the government to impose Enhanced Community Quarantine (ECQ) and Modified ECQ (MECQ) in the National Capital Region (NCR) and other areas of the country, 1 thereby restricting movement within these areas. Thus, the deadline for filing of the following papers, letters, and documents falling due on August 6, 2021 and during the ECQ and MECQ period, including extensions thereof, for taxpayers registered with the Revenue District Offices (RDOs) in areas covered by the ECQ and MECQ declaration or for registered taxpayers filing the aforementioned papers, letters, and documents with the appropriate BIR Offices located in areas covered by the ECQ and MECQ declarations is hereby extended as follows: 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) 30 days from lifting of the ECQ and/or MECQ Submission of Documents in Response to Subpoena Duces Tecum 15 days from lifting of the ECQ and/or MECQ Submission of Documents in relation to First, Second, and Final Notice 10 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 Moreover, 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. In case of any future declarations of ECQ and/or MECQ by the government on any area/s of the country, thereby restricting movement in the said area/s, the deadline of submission of the aforementioned papers, letters, and documents falling within the ECQ and/or MECQ period shall likewise be extended, following the extended deadlines identified above. Furthermore, face to face meetings of BIR officials and employees with taxpayers shall likewise be deferred and rescheduled until the lifting of any future declarations of ECQ and/or MECQ. DETACa All Revenue Officials are hereby enjoined to give this Circular as wide publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. IATF Resolution No. 130-A dated July 29, 2021 and IATF Resolution No. 131 dated August 5, 2021. For NCR, the ECQ is from 06 August 2021 to 20 August 2021.