BUREAU OF INTERN ||) BU ae ite hit |] JAB 27 2022 L REVENUE kePERHC OFT DURAIEEMANT OE HINASCE te | BUREAU OF INTERNAL REVENUE | | \\ |__ Me RESARR ERAT OWING Dates January 20, 202 REVENUE REGULATIONS NO. _1-2022 sum Extension of the Deadlines for the Filing of Returns and Payment of the Corresponding Taxes Duc Thercon, Including Submission of Required Documents (Position Papers, Replies, Protests, Ducuments and Other Similar Letters and Correspondences in Relation to the Oa-Going BIR Audit Investigation), Application for Tax Refund and Issuance of Assexsment Notices and Wurrants of Distrain and Levy for Taxpayers Within the Jurisdiction of Revenue Regional and District Offices of the Bureau of Internal Revenue Classified Under Alert Level 3 or Higher ro = All Internal Revenue Officers and Others Concerned SECTION 1. PURPOSE, - in view of the declaration by the COVIDI9 timer A\ Task Force for the Management of Emerging Infectious Diseases UATE) placing sariaus pa the country under Alen I-evel 3 uF higher and taking inte account the mundiite of Presidertial Proclamation No. 1218 for all govemment ayencics to continue rendering full assistance to and operation with cach other in order to curtail und climinate the threat of COVID 19°" the satulory deadlines for the (4) filing of fax returns and the payment of the correspanding taxes thereon, including submission of certain documents (position pupets. replies, protests, documents and other similar letters and correspondences in relation to the Gn-going BIR audit investisation)s (0) Hing of appheatton for tay refund. including claim for Value-Added Tay «VAT refund: Gir) processing of VAT refund: and, (jv) issuance of Assessment Notices und Warrants of Disteaint and [.ev. falling due during the period declared as Alen Level ¥ or higher are herehs extendas! SECTION 2. COVERAGE - These Revulations shall extend the statutory deadlines lor the following activities falling due during the period declared as Alem Level 3 or higher by the 1A TE this month of January 2022, for thirty (30) calen s from due dates (1) Submission and/or filing of the documents and/or returns, ay well ay the Pay ment of the corresponding taxex due thereon; ies nail Sephcsbay 12. 2022 Ww State ot Cagis tog i Mh(2) Filing of positions papers, replies, protests. documents and ather similar tetters and correspondences in relatiun te the on-going BIR audit iny estigation: a ‘ling of application for tax refund, including VAT refund, and processing of VAT refund claim; and, (4) Issuance and service of Assessment Notices, Warrants uf Dist 1 and/or Leyy., as well as Warrants of Garnishment, to enforce collection of de The extension applies 10 ail taxpayers within the jurisdiction of the Revcnue Redioial IRR) and Revenue District Oltiees (RDO) Of the KIR classified under Men | evel Fu Ingher bs the IATE IF the extended due dates fall ona holiday or non-working dus. the submissiot it or filing contemplated herein shall be made on the nest working day The extension of the statutory deadlines set in these Regulations may be funier en ten by the Commissioner of Internal Revenue, if the laetual circumstances warnint for such a eXtension or us may be directed by the Secretary of | inance SECTION 3. FILING OF TAX RETURNS AND PAYMENT OF TANES. AMleeted taxpayers within the RR¥ and DOs way file their returns and pax tert corresponding luxes due thereon to the nearest Authorized Agent Banks (AABs) oF to the HI Revenue Collection Officer. notwithstanding the covered jurisdiction of the Revenue District Office Taxpayers are encouraged to file online and pay through the tallowsing @ Vand Bunk of the Philippines (16P) Link. Biz Portal for taypasers who have ATM aunt with LBP and/or holders of BancNet ATM Debit Prepaid Card and taypayer utilizme PCH PayGate or PesoNet facility (depositurs ob ROC Robinsons Bank. Union Bank. BPE and PSiank). . Development Bunk of the Philippines’ (DBP) Pay Lax Online Visa/Mastereard Credit Card and/or BaneNet ATM‘Dehit Cand Union Bank of the Philippines (1/BP) Online/The Ponal Pay taxpayers who has an account with U © Mobile Payment of GCash, Pay Maya fir holders al ant Tactliry fee Vfacihey: and 2 oF InstaPay using: UT nd My EG SECTION 4. REPEALING C! pans thereof which ure incons repealed. amended or modi JAUSE All existi tent with the provis ed accordingly and roulations. issuances a Regulations. are hereby A are Vy Tey = CORDS MGT. DIVISION