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RMC No. 93-2021: Suspends the running of the statute of limitations on assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the country

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Summary

RMC No. 93-2021 suspends the running of the statute of limitations on assessment and collection of taxes under Section 223 of the NIRC due to ECQ and MECQ declarations in the National Capital Region and other areas.

Key points

  1. Period of suspension. The statute of limitations on assessment and collection of deficiency taxes is suspended in the affected jurisdictions while the ECQ or MECQ is in effect, including any extension, and for sixty (60) days afterward.
  2. Acts covered. The suspension applies to the issuance and service of assessment notices and warrants, and to enforcement and collection of deficiency taxes.
  3. Future declarations. The same suspension applies to any future ECQ or MECQ declaration that restricts movement and effectively bars service of assessment notices and of Warrants of Distraint and/or Levy and Garnishment. It lasts while the declaration is in effect and for sixty (60) days afterward.

Who is affected

  • Taxpayers in areas placed under ECQ or MECQ

Deadlines and effectivity

  • While ECQ or MECQ is in effect, including extensions, and for sixty (60) days afterward

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.