Summary
RR No. 1-2022 extends by thirty (30) calendar days the statutory deadlines falling due in January 2022 for taxpayers in areas classified under Alert Level 3 or higher by the Inter Agency Task Force (IATF).
Key points
- Covered activities. The extension covers filing of returns and payment of taxes with submission of documents, and filing of position papers, replies, protests and similar letters in an on-going BIR audit investigation. It also covers refund applications including VAT refund and processing of VAT refund claims, and issuance and service of Assessment Notices, Warrants of Distraint and/or Levy and Warrants of Garnishment.
- Who is covered. The extension applies to all taxpayers within the Revenue Regional and Revenue District Offices classified under Alert Level 3 or higher by the IATF.
- Holidays and further extension. If an extended due date falls on a holiday or non-working day, filing is made on the next working day. The Commissioner of Internal Revenue may extend further if circumstances warrant, or as directed by the Secretary of Finance.
- Where to file and pay. Affected taxpayers may file and pay at the nearest Authorized Agent Banks or the BIR Revenue Collection Officer, regardless of RDO jurisdiction. Online filing is encouraged, with payment through LBP Link.Biz Portal, DBP Pay Tax Online, UBP Online or The Portal Payment Facility, InstaPay using UPAY, and GCash, PayMaya and MyEG.
Who is affected
- Taxpayers within Revenue Regional and District Offices classified under Alert Level 3 or higher by the IATF
Deadlines and effectivity
- Thirty (30) calendar days from due dates falling in the January 2022 Alert Level 3 or higher period
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.