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Philippines Extends Tax Deadlines for Areas at Alert Level 3 for COVID-19

01 February 2022

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Approved Changes

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Philippines

The Philippines Bureau of Internal Revenue (BIR) has issued Revenue Regulations No. 1-2022, which provides a 30-day extension of the deadlines for: the filing of returns and required documents and the payment of corresponding taxes due thereon; the filing of position papers, replies, protests, documents, and other similar letters and correspondences in relation to ongoing BIR audit investigations; the filing applications for tax refunds, including VAT refunds and the processing of VAT refund claims; and the issuance of services of assessment notices, and other warrants to enforce collection of deficiency taxes. The extension applies for taxpayers within the jurisdiction of...