Clarifications on the extended statutory deadlines due to declaration of Alert 3 or higher in certain areas
(Revenue Memorandum Circular No. 16-2022, January 31, 2022)
This Tax Alert is issued to inform all concerned on the following clarifications on extended statutory deadlines for taxpayers within the jurisdictions classified under Alert Level 3 or higher for the month of January 2022:
- The 30-calendar day extension for documents and/or returns prescribed in Revenue Regulations No. 1-2022 shall include all required documents and is not limited to inventory lists, and all returns, whether tax returns or information returns, including alphalists, and registration of books of accounts.
- The extension for filing of VAT refund claims applies to taxpayers in areas declared under Alert Level 1 or 2, provided that the venue of filing of the VAT refund is in the area declared under Alert level 3 or higher (e.g. filing at the VAT Credit Audit Division at the National office). The extension shall also apply to the processing period prescribed for VAT refund processing.
- The extension of deadlines shall be applicable to all taxpayers within the jurisdiction not only of the Revenue Regional (RRs) and Revenue District Offices (RDOs) but also of the Large Taxpayers Services (LTS) Offices of the BIR classified under Alert Level 3 or higher by the IATF this month of January 2022.