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RR No. 22-2021: Extends the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents, application for tax refund and issuance of Assessment Notices and Warrants of Distraint and Levy for taxpayers within the jurisdiction of BIR Revenue Regional and District Offices that were adversely affected by Typhoon Odette (Published in Manila Times on January 4, 2022)

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Summary

RR No. 22-2021 extends deadlines for filing returns, paying taxes, submitting documents, filing refund applications and issuing Assessment Notices and Warrants of Distraint and Levy for taxpayers in areas affected by Typhoon Odette.

Key points

  1. Covered areas. The extension applies to taxpayers within the jurisdiction of the Revenue Regional and Revenue District Offices listed in Section 1 of the Regulations that were adversely affected by Typhoon Odette.
  2. Returns and payments. For example, the monthly VAT declaration (2550M) for November 2021 moves from December 20, 2021 to January 19, 2022 for non-eFPS filers. The quarterly VAT (2550Q) and percentage tax (2551Q) returns for the quarter ending November 30, 2021 move from December 25, 2021 to January 24, 2022.
  3. Other filings. The 1702Q for the quarter ending October 31, 2021 and several submissions due December 30, 2021 move to January 29, 2022. Submissions due December 31, 2021 move to January 30, 2022.
  4. Refunds, assessments and VAT refund processing. Items falling in any day of December 2021 move to January 30, 2022. These are tax refund applications, any documents due, Assessment Notices, Warrants of Distraint and/or Levy, and processing of VAT refund claims.
  5. 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.
  6. Where to file and pay. Affected taxpayers may file and pay at the nearest Authorized Agent Banks or to the BIR Revenue Collection Officer, regardless of RDO jurisdiction. eFPS and eBIRForms users may file manually without penalty for wrong venue filing.

Who is affected

  • Taxpayers within the Revenue Regional and District Offices listed in Section 1 of the Regulations affected by Typhoon Odette

Deadlines and effectivity

  • Most December 2021 due dates extended to January 19 to 30, 2022
  • Dates falling in December 2021 for refunds, assessments and VAT refund processing: January 30, 2022

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.