RMC No. 45-2021: Extends the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR audit investigations, and filing of VAT refund with VAT Credit Audit Division (VCAD)

Key points

1. Who and what is covered. Deadlines falling due on April 5, 2021 and during the ECQ period, including extensions, are covered. This applies to taxpayers registered with RDOs in NCR Plus areas (Metro Manila, Laguna, Cavite, Bulacan and Rizal) and to other taxpayers outside NCR Plus with transactions with any BIR office within NCR Plus.
2. 30 days from lifting of the ECQ. This applies to the Position Paper in response to a Notice of Discrepancy, the Protest to a Final Assessment Notice/Formal Letter of Demand, and the transmittal for Request for Reinvestigation. It also covers the Request for Reconsideration to the CIR on a Final Decision on Disputed Assessment and other similar letters.
3. Shorter extensions. The Reply to a Preliminary Assessment Notice and documents responding to a Subpoena Duces Tecum are due 15 days from lifting of the ECQ. Documents for the First, Second and Final Notice are due 10 days from lifting of the ECQ.
4. VAT refund filing. VAT refund filings with VCAD that fall due on April 12, 2021 per RMC No. 39-2021 are extended to 30 days from lifting of the ECQ.
5. Face-to-face meetings. Face-to-face meetings of BIR officials and employees with taxpayers or their representatives in NCR Plus areas are deferred and rescheduled until the ECQ is lifted.

Who is affected

• Taxpayers registered with RDOs in NCR Plus areas
• Taxpayers outside NCR Plus with transactions with BIR offices in NCR Plus

Deadlines and effectivity

• Position papers, protests and similar: 30 days from lifting of the ECQ
• Reply to PAN and subpoena documents: 15 days from lifting of the ECQ
• First, Second and Final Notice documents: 10 days from lifting of the ECQ