RMC No. 80-2021: Clarifies the suspension of the statute of limitations on assessment and collection of taxes due to the declaration of quarantine in various areas in the country

Key points

1. Suspension. The running of the statute of limitations on assessment and collection is suspended in areas under enhanced community quarantine (ECQ), as stated in RMC No. 52-2021, and modified enhanced community quarantine (MECQ).
2. Additional days for BIR offices. Concerned BIR offices get extra days to issue Assessment Notices, Warrants of Distraint and/or Levy, and Warrants of Garnishment against covered taxpayers. The extra days equal the number of days the area was under ECQ and MECQ, plus sixty (60) days from lifting.
3. Computation matrix. The Circular contains a matrix showing the extended due date computation for areas placed under ECQ and MECQ.

Who is affected

• Taxpayers in areas under ECQ or MECQ, including Metro Manila, Bulacan, Cavite, Laguna and Rizal (NCR Plus)

Deadlines and effectivity

• Extra days equal to ECQ and MECQ days plus sixty (60) days from lifting