As previously reported, 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).

For submission deadlines falling on 6 August 2021 and during the ECQ and MECQ period, the deadlines are extended by a specified number of days after the lifting of the ECQ and/or MECQ:

• Position Paper and Supporting Documents in Response to Notice of Discrepancy - 30 days
• Reply and Supporting Documents in Response to the Preliminary Assessment Notice (PAN) - 15 days
• Protest Letter in Response to the Final Assessment Notice/Formal Letter of Demand (FAN/FLD) - 30 days
• Transmittal Letter and Supporting Documents in relation to Request for Reinvestigation - 30 days
• Request for Reconsideration to the Commissioner of Internal Revenue (CIR) on Final Decision on Disputed Assessment (FDDA) - 30 days
• Submission of Documents in Response to Subpoena Duces Tecum - 15 days
• Submission of Documents in relation to First, Second, and Final Notice - 10 days
• Other Similar Letters and Correspondences - 30 days
• Filing of VAT Refund with VCAD - 30 days

In case of any future declarations of ECQ and/or MECQ by the government, the deadlines for the submission of the aforementioned papers, letters, and documents falling within the ECQ and/or MECQ period shall likewise be extended, according to the deadline extensions above.