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    RMC No. 16-2022

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    Joel Sy
    Clarifying the Scope and Coverage of the Extension of Deadlines Granted Pursuant to Revenue Regulations No.1-2022

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    © All Rights Reserved
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    RMC No. 16-2022

    Uploaded by

    Joel Sy
    3K views2 pages
    Clarifying the Scope and Coverage of the Extension of Deadlines Granted Pursuant to Revenue Regulations No.1-2022

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    © © All Rights Reserved

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    PDF, TXT or read online from Scribd

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    Clarifying the Scope and Coverage of the Extension of Deadlines Granted Pursuant to Revenue Regulations No.1-2022

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    3K views2 pages

    RMC No. 16-2022

    Uploaded by

    Joel Sy
    Clarifying the Scope and Coverage of the Extension of Deadlines Granted Pursuant to Revenue Regulations No.1-2022

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 2

    REPUBLIC OF THE.

    |HITTPPNSS
    DEPARTMEhIT OF FINANCE
    BUREAU OF INTERNAL REVENUE

    3t January 2422

    REVENUE MEMORANDUM CIRCULAR NO. lb- 20 22

    SUBJECT : Clarifying the Scope and Coverage of the Extension of Deadlines Granted
    Pursuant to Revenue Regulations No. 1-2022

    TO All lnterna! Revenue Officers/Employees and Others Concerned

    ln order to shed light to the numerous queries received by the Bureau, this Circular is
    being issued to clarify the scope and coverage of the extension of deadlines granted pursuant to
    Revenue Regulations (RR) No. 1,-2022, particularly Sections 2, items (1) and 3 thereof, which read:

    "(1) Submission and/or filing of the documents and/or returns, as well as the payment
    of the corresponding taxes due thereon;
    xxx
    (3) Filing of application for tax refund, including VAT refund, and processing of VAT
    refund claim;
    xxx xxx xxx."

    It is hereby clarified that:

    (1) Section 2, item 1 of RR No. t-2022, shall include submission of all required documents,
    including but not limited to lnventory Lists, and all returns, whether tax returns or
    information returns, including Alphalists, among others. lt shAll also include
    registration of books of accounts.

    {2) On the extension of filing of VAT refund claims under Section 2, item 3 of RR No. 1-
    2022, the extension of thirty (30) days also applies even if the applicant is a registered
    taxpayer in the area declared as Alert Level L or 2 provided that the venue of the filing
    thereof is in the area declared as Alert Level 3 or higher. This case is applicable to the
    filing of claims in the VAT Credit Audit Division (VCAD) at the National Office of direct
    exporters who are registered in various RDO jurisdiction. Also, the extension shall
    apply to the processing period prescribed for VAT refund processing. For example, if
    the VAT refund claim was filed on the December 15, 2021., the 90-day processing
    period is until March 1,4,2022. However, in view of the declaration of Alert Level 3 in
    the National Capital Region, the processing of VAT refund claim shall be extended until
    April L3, 2022 (30 days from March L4,2022),.
    BUREAU OF INTERNAL REVENUE

    ll,.

    RECORDT,v-rGT.
    D
    Dlvtslo N
    ,2

    (3) The extension of deadlines covering all the items in Section 2 of RR No. L-2022 applies
    to all taxpayers within the jurisdiction not only of the Revenue Regional (RRs) and
    Revenue District Offices (RDOs) but also of the Large Taxpayers Services (LTS) Offices
    of the BIR classified under Alert Level 3 or higher by the IATF this month of January
    2022.

    All internal revenue officers, employees and others concerned are enjoined to give this
    Circular the widest dissemination and publicity possible.

    )Y""tu*n
    CAESAR R. DULAY
    Commissioner of lnternal Revenue
    it', 049 493

    K
    AUOF! RNAL REVENUE
    'i-7rr

    ffi]D
    UiVISION
    RECORD.S

    r rl
    t(

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