Extended statutory deadlines for areas affected by Typhoon Odette; out-of-district filing and payment allowed

Extended statutory deadlines for areas affected by Typhoon Odette; out-of-district filing and payment allowed

(Revenue Regulations No. 22-2021 issued on December 31, 2021)

This Tax Alert is issued to inform all concerned on the extended statutory deadlines and out-of-district filing and payment for taxpayers within the jurisdiction of Revenue Regions (RR) and Revenue District Offices (RDO) that were adversely affected by Typhoon Odette.

The extended deadlines and covered RRs and RDOs are listed as follows:

Extended deadlines

Affected RRs and RDOs

During the extended period, taxpayers may also file their returns and pay their corresponding taxes due thereon to the nearest Authorized Agent Banks (AABs) or to the BIR Revenue Collection Officer (RCO), notwithstanding Revenue District Office jurisdiction.

Taxpayers mandated to use eFPS and eBIRForms are temporarily allowed to manually file their respective tax returns within the extended period with no penalties for wrong venue filing and payment of returns. However, if taxpayers still have access to internet, they are encouraged to make the filing and payment through the available online payment facilities.