REVENUE REGULATIONS NO. 22-2021 issued on December 31, 2021 extends the deadlines for the (i) filing of tax returns and the payment of the corresponding taxes due thereon, including submission of required documents; (ii) filing of application for tax refund, including claim for Value-Added Tax (VAT) refund; (iii) processing of VAT refund; and (iv) the statutory period for the issuance of Assessment Notices and Warrants of Distraint and Levy for taxpayers within the jurisdiction of Revenue Regional (RR) and Revenue District Offices (RDO) of the Bureau of Internal Revenue (BIR) listed in the Regulations that were adversely affected by Typhoon Odette. The Regulations shall extend the statutory deadlines for submission and/or filing of the following documents and/or returns, as well as the payment of the corresponding taxes, as specified below: BIR Form/Return Due Date Extended Due Date Filing & Payment of 2550M (Monthly Value-Added Tax Declaration) – Non-eFPS Filers – Month of November 2021 December 20, 2021 January 19, 2022 e-Filing/Filing & e-Payment/Payment of 1600 WP – eFPS & Non-eFPS Filers – Month of November 2021 December 20, 2021 January 19, 2022 e-Filing of 2550M (Monthly Value-Added Tax Declaration) – eFPS Filers under Group E – Month of November 2021 December 21, 2021 January 20, 2022 e-Filing of 2550M (Monthly Value-Added Tax Declaration) – eFPS Filers under Group D – Month of November 2021 December 22, 2021 January 21, 2022 e-Filing of 2550M (Monthly Value-Added Tax Declaration) – eFPS Filers under Group C – Month of November 2021 December 23, 2021 January 22, 2022 e-Filing of 2550M (Monthly Value-Added Tax Declaration) – eFPS Filers under Group B – Month of November 2021 December 24, 2021 January 23, 2022 Submission of Quarterly Summary List of Sales/Purchases/Importations by a VAT taxpayer – Non-eFPS Filers – Fiscal Quarter ending November 30, 2021 December 25, 2021 January 24, 2022 Submission of Sworn Statement of Manufacturer’s or Importer’s Volume of Sales of each particular brand of Alcohol, Tobacco Products and Sweetened Beverage Products – Fiscal Quarter ending November 30, 2021 December 25, 2021 January 24, 2022 e-Filing/Filing & e-Payment/Payment of 2550Q (Quarterly Value-Added Tax Return) – eFPS & NoneFPS Filers – Fiscal Quarter ending November 30, 2021 December 25, 2021 January 24, 2022 e-Filing/Filing & e-Payment/Payment of 2551Q (Quarterly Percentage Tax Return) – eFPS & NoneFPS Filers – Fiscal Quarter ending November 30, 2021 December 25, 2021 January 24, 2022 e-Filing & e-Payment of 2550M (Monthly ValueAdded Tax Declaration) – eFPS Filers under Group A – Month of November 2021 December 25, 2021 January 24, 2022 e-Payment of 2550M (Monthly Value-Added Tax Declaration) – eFPS Filers under Group E, D, C & B – Month of November 2021 December 25, 2021 January 24, 2022 BIR Form/Return Due Date Extended Due Date Registration of Computerized Books of Accounts and Other Accounting Records in Electronic Format – Fiscal Year ending November 30, 2021 December 30, 2021 January 29, 2022 Submission of Filed Income Tax Return, AFS and Other Attachments through BIR Website via Enhanced Electronic Audited Financial Statements (eAFS) System – Fiscal Year ending August 31, 2021 December 30, 2021 January 29, 2022 Submission of Inventory List – Fiscal Year ending November 30, 2021 December 30, 2021 January 29, 2022 e-Filing/Filing & e-Payment/Payment of 1702Q (Quarterly Income Tax Return For Corporations, Partnership and Other Non-Individual Taxpayer) and Summary Alphalist of Withholding Taxes (SAWT) – Fiscal Quarter ending October 31, 2021 December 30, 2021 January 29, 2022 e-Submission of Quarterly Summary List of Sales/Purchases/Importations by a VAT Taxpayer – eFPS Filers – Fiscal Quarter ending November 30, 2021 December 30, 2021 January 29, 2022 Submission of Manufacturers’/Assemblers’/ Importers’ Sworn Statement of each Particular Brand/Model of Automobile, Alcohol & Tobacco Products and Sweetened Beverages – 2 nd Semester of 2021 December 31, 2021 January 30, 2022 Filing of application for Tax Refund where the last day of the two-year period within which to file for tax refund reckoned from the close of the taxable quarter for Value Added Tax (VAT) or from the date of erroneous payment of tax falls in any day of December 2021 January 30, 2022 Submission of Any Documents which due dates fall in any day of December 2021 January 30, 2022 Issuance of Assessment Notices where the last day of the three-year prescriptive period, as extended, falls in any day of December 2021 January 30, 2022 Issuance of Warrant of Distraint and/or Levy where the last day of the five-year prescriptive period to enforce collection, as extended, falls in any day of December 2021 January 30, 2022 Processing of VAT Refund Claim where the last day of the ninety (90)-day period to process falls in any day of December 2021 January 30, 2022 The extension of the due dates shall be made applicable throughout the areas (RRs and RDOs) affected by Typhoon Odette as identified in Section 1 of the Regulations. If the extended due dates fall on a holiday or non-working day, the submission and/or filing contemplated herein shall be made on the next working day. The extension of the statutory deadlines set forth in the Regulations may be further extended by the Commissioner of Internal Revenue, if the factual circumstances warrant for such an extension or as may be directed by the Secretary of Finance. Affected taxpayers within the RRs and RDOs identified in Section 1 of the Regulations may file their returns and pay their corresponding taxes due thereon to the nearest Authorized Agent Banks (AABs) or to the BIR Revenue Collection Officer (RCO), notwithstanding Revenue District Office jurisdiction. Payments can also be made thru a RCO with the issuance of manual receipt. Likewise, those affected taxpayers who are mandated users of eFPS and eBIRForms are temporarily allowed to manually file their respective tax returns within the abovementioned period, and there will be no imposition of penalties for wrong venue filing of returns and payment of taxes. However, if they still have access to internet, they are encouraged to make the filing and payment through online means, as follows:  Land Bank of the Philippines (LBP) Link.Biz Portal – for taxpayers who have ATM account with LBP and/or holders of BancNet ATM/Debit/Prepaid Card and taxpayer utilizing PCHC PayGate or PesoNet facility (depositors of RCBC, Robinsons Bank, Union Bank, BPI and PSBank);  Development Bank of the Philippines’ (DBP) Pay Tax Online – for holders of Visa/Mastercard Credit Card and/or BancNet ATM/Debit Card;  Union Bank of the Philippines (UBP) Online Web and Mobile Payment Facility – for taxpayers who has an account with UBP; and  Mobile Payment Through GCash, PayMaya and MyEG.