REVENUE MEMORANDUM CIRCULAR NO. 80-2021 issued on June 29, 2021 clarifies the suspension of the statute of limitations on assessment and collection of taxes due to the declaration of “quarantine” in Metro Manila, Bulacan, Cavite, Laguna and Rizal (NCR Plus), and other applicable jurisdictions.
          The running of the statute of limitations in assessment and collection shall be suspended in areas placed under enhanced community quarantine (ECQ), as stated in RMC No. 52-2021, as well as modified enhanced community quarantine (MECQ).
            With such suspension, the concerned offices of the Bureau shall be provided with additional days for them to issue the Assessment Notices, Warrants of Distraint and/or Levy, as well as Warrants of Garnishment, to enforce collection of deficiency taxes against taxpayers covered by the ECQ and MECQ declaration, which is equivalent to the number of days the particular area was placed under ECQ and MECQ, plus sixty (60) days from its lifting.
          The matrix showing the extended due date computation for areas placed under ECQ and MECQ is specified in the Circular.