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RMC No. 31-2020: Extends the period of submission or filing of documents and correspondences pursuant to certain provisions in the Tax Code, as amended, and existing Revenue Regulations

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Summary

RMC No. 31-2020, issued March 23, 2020, extends the period for submitting or filing documents and correspondences under certain Tax Code provisions and revenue regulations because of the Enhanced Community Quarantine (ECQ).

Key points

  1. Covered documents. These are the answer to a Notice of Informal Conference (NIC), the response to a Preliminary Assessment Notice (PAN), and the protest to a Final Assessment Notice (FAN)/Formal Letter of Demand (FLD). They also include supporting documents for a re-investigation request in cases with a FAN/FLD, the appeal or request for reconsideration on a Final Decision on Disputed Assessment (FDDA), and other similar letters with due dates.
  2. Length of extension. The extension is thirty (30) days from the date of the lifting of the ECQ.
  3. Who benefits. It applies to taxpayers whose response to the NIC, PAN, FAN, FLD, FDDA or similar notices falls due within the ECQ period. It also applies to other jurisdictions where LGUs have adopted ECQ or similar measures.

Who is affected

  • Taxpayers whose responses to NIC, PAN, FAN, FLD, FDDA and similar notices fall due within the ECQ period

Deadlines and effectivity

  • Thirty (30) days from the date of the lifting of the ECQ

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

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.