Tax Alert No. 26 [Revenue Memorandum Circular (RMC) No. 45-2021 dated 5 April 2021]

Extension of deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR audit investigations, and filing of VAT Refund with VAT Credit Audit Division (VCAD)

The Commissioner of Internal Revenue has issued RMC No. 45-2021 dated 5 April 2021 to extend the deadlines for filing of replies to BIR correspondences, in relation to the government’s imposition of Enhanced Community Quarantine (ECQ) in NCR Plus which includes Metro Manila, Laguna, Cavite, Bulacan, and Rizal.

The deadline for filing of the following letters and documents falling due on 5 April 2021 and during the ECQ period, including extensions thereof, and for filing of VAT refund with VCAD, for taxpayers registered with RDOs in NCR Plus areas and other registered taxpayers outside NCR Plus who have transactions with any BIR office within NCR Plus, is hereby extended as follows:

Face to face meetings with BIR officials and employees in NCR Plus areas are also deferred and rescheduled until the lifting of the ECQ.