REVENUE MEMORANDUM CIRCULAR NO. 45-2021 issued on April 5, 2021 extends the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to on-going BIR audit investigations and filing of VAT refund with VAT Credit Audit Division (VCAD).
The deadline for filing of the following letters and documents falling due on April 5, 2021 and during the Enhanced Community Quarantine (ECQ) period, including extensions thereof, and filing of VAT refund with VCAD for taxpayers registered with Revenue District Offices in NCR Plus areas (Metro Manila, Laguna, Cavite, Bulacan and Rizal) and other registered taxpayers outside NCR Plus who have transactions with any BIR office within NCR Plus, is 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 |
| Reply and Supporting Documents in Response to the Preliminary Assessment Notice (PAN) | 15 days from lifting of the ECQ |
| Protest Letter in Response to the Final Assessment Notice/Formal Letter of Demand (FAN/FLD) | 30 days from lifting of the ECQ |
| Transmittal Letter and Supporting Documents in relation to Request for Reinvestigation | 30 days from lifting of the ECQ |
| Request for Reconsideration to the Commissioner of Internal Revenue (CIR) on Final Decision on Disputed Assessment (FDDA) | 30 days from lifting of the ECQ |
| Submission of Documents in Response to Subpoena Duces Tecum | 15 days from lifting of the ECQ |
| Submission of Documents in relation to First, Second and Final Notice | 10 days from lifting of the ECQ |
| Other Similar Letters and Correspondences | 30 days from lifting of the ECQ |
| Filing of VAT Refund with VCAD which falls due on April 12, 2021 per RMC No. 39-2021 | 30 days from lifting of the ECQ |
Moreover, face to face meetings of BIR officials and employees with taxpayers and/or their authorized representatives in NCR Plus areas are deferred and rescheduled until lifting of ECQ.