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BIR extended the deadline for filing of assessment letters, correspondences, and VAT refund applications falling due during the ECQ and MECQ period. Suspension of the running of statute of limitations for the assessment and collection of taxes also implemented

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Revenue Memorandum Circular Nos. 92 and 93-2021 issued on August 09, 2021

This Tax Alert is issued to inform all concerned taxpayers on the extended deadline for filing of letters, replies, position papers, protests, and documents related to on-going BIR assessments, and VAT refund applications falling due during the Enhanced Community Quarantine (ECQ) and Modified Enhanced Community Quarantine (MECQ) period, including extensions thereof, as well as, the suspension of the running of the statute of limitations for assessment and collection of taxes during such period/s.


The extended deadlines are as follows:

BIR extension


Face-to-face meetings of BIR officials and employees with taxpayers and/or authorized representatives in areas under ECQ/MECQ, are likewise deferred and rescheduled until the lifting of ECQ and/or MECQ.

Moreover, the running of the statute of limitations for assessment and collection of deficiency taxes is suspended in affected areas while ECQ and/or MECQ is in effect, and for sixty (60) days thereafter.

The above extension of deadlines and suspension of the statute of limitation shall also apply in case of any future declarations of ECQ and/or MECQ by the government.

You can visit BIR's website here to get copy of the revenue memorandum circulars 92-2021 ans 93-2021.



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