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RMC No. 92-2021: Extends the deadline for filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to the ongoing BIR audit investigation and filing of VAT Refund with the VAT Credit Audit Division (VCAD) due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the country

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Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.