Tax Alert No. 2 [Revenue Regulations No. 22 - 2021]

Extension of the Deadlines for the Filing of Tax Returns and Payment of the Corresponding Taxes Due Thereon, Including Submission of Required Documents, Application of Tax Refund and Issuance of Assessment Notices and Warrants of Distraint and Levy for Taxpayers Within the Jurisdiction of Revenue Regional and District Offices of the Bureau of Internal Revenue (BIR) That Were Adversely Affected by Typhoon Odette 

The Revenue Regulations No. 22-2021 dated 24 December 2021 has been issued extending the deadline for (1) the filing of tax returns and the payment of taxes due thereon, including submission of certain documents; (2) the filing of application for tax refund; (3) the processing of VAT refund; and (4) the statutory period for the issuance of assessment notices and warrants of distraint and levy.

The statutory deadlines for submission and/or filing of certain documents and/or returns, as well as the payment of the corresponding taxes are extended. Download the list below for reference.

The extension is intended to provide ample time for taxpayers and BIR personnel within affected Revenue Regions (RR) and Revenue District Offices (RDO) identified in this Revenue Regulation. Please see the list of affected RRs and RDOs in the attachment. Further, affected taxpayers within those RRs and RDO may file their returns and pay the taxes due thereon to the nearest Authorized Agent Banks or to the BIR Revenue Collection Officer, notwithstanding RDO jurisdiction. eFPS and eBIRForms mandated users are also temporarily allowed to manually file their respective returns within the abovementioned periods. There will be no imposition of penalties for wrong venue filing of returns and payment of taxes.

You may access the full version of the Circular through the BIR website.