Extending the Period of Submission or Filing of Documents and Correspondences Pursuant to Certain Provisions in the Tax Code, as Amended, and Existing Revenue Regulations
Revenue Memorandum Circular No. 031-20, issued on March 23, 2020, extends the deadlines for submitting certain tax-related documents due to the Enhanced Community Quarantine (ECQ) implemented to combat COVID-19. The extension applies to responses to notices and letters such as the Notice of Informal Conference and Preliminary Assessment Notice, allowing an additional thirty days from the lifting of the ECQ. This extension also covers taxpayers in areas where local governments have enforced similar quarantine measures. Internal revenue officers are instructed to widely publicize this announcement.
Quick Answers
- What is Extending the Period of Submission or Filing of Documents and Correspondences Pursuant to Certain Provisions in the Tax Code, as Amended, and Existing Revenue Regulations about?
- Revenue Memorandum Circular No. 031-20, issued on March 23, 2020, extends the deadlines for submitting certain tax-related documents due to the Enhanced Community Quarantine (ECQ) implemented to combat COVID-19. The extension applies to responses to notices and letters such as the Notice of Informal Conference and Preliminary Assessment Notice, allowing an additional thirty days from the lifting of the ECQ. This extension also covers taxpayers in areas where local governments have enforced similar quarantine measures. Internal revenue officers are instructed to widely publicize this announcement.
- What type of law is Revenue Memorandum Circular No. 031-20?
- Extending the Period of Submission or Filing of Documents and Correspondences Pursuant to Certain Provisions in the Tax Code, as Amended, and Existing Revenue Regulations (Revenue Memorandum Circular No. 031-20) is a Philippine Inter-Agency Task Force on Emerging Infectious Diseases (IATF-EID) Issuances enacted by the Congress of the Philippines.
- When was Extending the Period of Submission or Filing of Documents and Correspondences Pursuant to Certain Provisions in the Tax Code, as Amended, and Existing Revenue Regulations enacted?
- Extending the Period of Submission or Filing of Documents and Correspondences Pursuant to Certain Provisions in the Tax Code, as Amended, and Existing Revenue Regulations (Revenue Memorandum Circular No. 031-20) was enacted on Mar 23, 2020.
- What is the citation for Extending the Period of Submission or Filing of Documents and Correspondences Pursuant to Certain Provisions in the Tax Code, as Amended, and Existing Revenue Regulations?
- Extending the Period of Submission or Filing of Documents and Correspondences Pursuant to Certain Provisions in the Tax Code, as Amended, and Existing Revenue Regulations, Revenue Memorandum Circular No. 031-20, Mar 23, 2020 (Philippines)
Law Information
- Reference Number
- Revenue Memorandum Circular No. 031-20
- Date Enacted
- Subcategory
- Bureau of Internal Revenue
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
March 23, 2020
REVENUE MEMORANDUM CIRCULAR NO. 031-20
| SUBJECT | : | Extending the Period of Submission or Filing of Documents and Correspondences Pursuant to Certain Provisions in the Tax Code, as Amended, and Existing Revenue Regulations |
| TO | : | All Internal Revenue Officers and Others Concerned |
In view of the suspension of work in all offices under the Executive Branch of government from March 17, 2020 to April 13, 2020, including any extension thereto as ordered by the President, due to the strict imposition of the "Enhanced Community Quarantine" (ECQ) in the entire Luzon to prevent the spread of the COVID-19 in the country, the submission and/or filing of certain documents and correspondences required under the Tax Code, as amended, as well as in the existing revenue regulations, is hereby extended as specified below:
|
Document/Correspondence |
Extension |
|
Letter Answer to Notice of Informal Conference (NIC) |
Extension of thirty (30) days from the date of the lifting of the ECQ |
|
Response to the Preliminary Assessment Notice (PAN) |
|
|
Protest Letter to Final Assessment Notice (FAN)/Formal Letter of Demand (FLD) |
|
|
Submission of relevant supporting documents to support the request for re-investigation of audit cases with FAN/FLD |
|
|
Appeal/Request for Reconsideration to the Commissioner on the Final Decision on Disputed Assessment (FDDA) |
|
|
Other similar letters and correspondences with due dates |
It is emphasized, however, that the said extension shall apply to taxpayers whose response to the received NIC, PAN, FAN, FLD, FDDA, and other similar notices fall due on the dates covered within the period of ECQ. Moreover, the specified extension shall likewise apply to other jurisdictions where the concerned Local Government Units (LGUs) have also adopted and implemented the ECQ and other similar measures.
All internal revenue officers and others concerned are enjoined to give this Circular as wide a publicity as possible.
(SGD.) CAESAR R. DULAY
Commissioner of Internal Revenue
Cite This Law
Extending the Period of Submission or Filing of Documents and Correspondences Pursuant to Certain Provisions in the Tax Code, as Amended, and Existing Revenue Regulations, Revenue Memorandum Circular No. 031-20, Mar 23, 2020 (Philippines)
Extending the Period of Submission or Filing of Documents and Correspondences Pursuant to Certain Provisions in the Tax Code, as Amended, and Existing Revenue Regulations, Revenue Memorandum Circular No. 031-20 (Phil. 2020)
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