the Philippines Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circulars extending filing and payment deadlines and suspending the statute of limitations for assessment and collections during Enhanced Community Quarantine (ECQ) and Modified Enhanced Community Quarantine (MECQ) for COVID-19. Further to these extensions/suspensions, the BIR has also issued Revenue Memorandum Circular No. 92-2021, which extends the deadlines for the submission of position papers, replies, protests, documents, and other similar letters and correspondences in relation to ongoing BIR audit investigations, as well as the filing of VAT refund requests with the VAT credit audit division (VCAD).
Source Orbitax
