REVENUE MEMORANDUM CIRCULAR NO. 92-2021 issued on August 9, 2021 extends the deadline for filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to the ongoing BIR audit investigation and filing of ValueAdded Tax (VAT) Refund with the VAT Credit Audit Division (VCAD) falling due on August 6, 2021 and during the Enhanced Community Quarantine (ECQ) and Modified ECQ (MECQ) period, including extensions thereof, for taxpayers registered with the Revenue District Offices (RDOs) in areas covered by the ECQ and MECQ declaration or for registered taxpayers filing the said papers, letters and documents with the appropriate BIR offices located in areas covered by the ECQ and MECQ declarations. The extension is as follows:
| Letter/Correspondence | Extended Deadline |
|---|---|
| Position Paper and Supporting Documents in Response to Notice of Discrepancy | 30 days from lifting of the ECQ and/or MECQ |
| Reply and Supporting Documents in Response to the Preliminary Assessment Notice (PAN) | At any time after the close of the taxable year but not later than the last day of the fourth month following the close of such taxable year when the income is paid or becomes payable, or when the expense/asset is accrued or recorded in the books, whichever comes first |
| Protest Letter in Response to the Final Assessment Notice/Formal Letter of Demand (FAN/FLD) | 30 days from lifting of the ECQ and/or MECQ |
| Transmittal Letter and Supporting Documents in relation to Request for Reinvestigation | 30 days from lifting of the ECQ and/or MECQ |
| Request for Reconsideration to the Commissioner of Internal Revenue (CIR) on Final Decision on Disputed Assessment (FDDA) | 30 days from lifting of the ECQ and/or MECQ |
| Submission of Documents in Response to Subpoena Duces Tecum | 15 days from lifting of the ECQ and/or MECQ |
| Submission of Documents in relation to First, Second, and Final Notice | 10 days from lifting of the ECQ and/or MECQ |
| Other Similar Letters and Correspondences | 30 days from lifting of the ECQ and/or MECQ |
| Filing of VAT Refund with VCAD | 30 days from lifting of the ECQ and/or MECQ |
Face to face meetings of BIR officials and employees with taxpayers and/or their authorized representatives in the areas covered by the ECQ and MECQ declarations are deferred and re-scheduled until the lifting of ECQ and/or MECQ. I
n case of any future declarations of ECQ and/or MECQ by the government on any area/s of the country, thereby restricting movement in the said area/s, the deadline of submission of the aforementioned papers, letters and documents falling within the ECQ and/or MECQ period shall likewise be extended, following the extended deadlines identified above. Furthermore, face to face meetings of BIR officials and employees with taxpayers shall likewise be deferred and re-scheduled until the lifting of any future declarations of ECQ and/or MECQ.