Special InTAX: January 2022 Issue 1 | Volume 8

 

Department of Finance

 

The Department of Finance (DOF) issued Revenue Regulations No. 01-2022, 20 January 2022, to circularize the extension of statutory deadlines for the following activities falling due during the period declared as Alert Level 3 or higher by the Inter-Agency Task Force for the Management of Emerging Infectious Diseases (IATF) for the month of January 2022 for thirty (30) calendar days from their due dates:

1.  Submission and/or filing of the documents and/or returns, as well as the payment of the corresponding taxes due thereon;

2.  Filing of position papers, replies, protest, documents and other similar letters and correspondences in relation to the on-going BIR audit investigation;

3.  Filing of application for tax refund, including VAT refund, and processing of VAT refund claim; and

4.  Issuance and service of Assessment Notices and Warrants of Distraint and/or Levy, as well as Warrants of Garnishment, to enforce collection of deficiency taxes.

The said extension applies to all taxpayers within the jurisdiction of the Revenue Regional (RR) and Revenue District Offices (RDO) of the BIR classified under Alert Level 3 or higher by the IATF.

Further, if the extended deadline falls on a non-working day/holiday or a weekend, the same shall be moved to the next business day. Moreover, the abovementioned extension of filing deadlines may be further extended by the Commissioner of Internal Revenue (CIR), or directed by the Secretary of Finance, if applicable.

Lastly, the Revenue Regulations prescribe that all affected taxpayers this period may:

1. File and pay internal revenue taxes at the nearest Authorized Agent Banks (ABBs) or to the BIR Revenue Collection Officer (RCO) with the issuance of manual receipt, notwithstanding Revenue District Office jurisdiction. Moreover, taxpayers who are mandated to use eFPS and eBIRForms shall be temporarily allowed to manually file their tax returns within the abovementioned period.

2.  Pay taxes through the following online payment facilities.

a.  Land Bank of the Philippines (LBP) Link.Biz Portal;

b.  Development Bank of the Philippines (DBP) Pay Tax Online;

c.  Union Bank of the Philippines (UBP) Online Web and Mobile Payment Facility; and

d.  Mobile Payment (GCash, PayMaya and MyEG).

The Revenue Regulations shall take effect immediately.

 

Attached are the full texts of the said issuances

Revenue Regulations No. 1-2022

 

(RGM & Co. Note: The Revenue Regulations is not yet published in the BIR website or in any newspaper of general circulation or in the Official Gazette)