On 23 March 2020, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular No. 31-2020 (RMC 31-2020). Under RMC 31-2020, taxpayers are given a period of 30 days, from the date the Enhance Community Quarantine (ECQ) is lifted, within which to submit and/or file the following documents:

  • Letter Answer to Notice of Informal Conference (NIC)
  • Response to Preliminary Assessment Notice (PAN)
  • Protest Letter to Final Assessment Notice (FAN) and Formal Letter of Demand (FLD)
  • Submission of relevant supporting documents to support the request for re-investigation of audit cases with FAN/FLD.
  • Appeal / Request for Reconsideration to the Commissioner on the Final Decision on Disputed Assessment (FDDA)
  • Other similar letters and correspondences.

The extension granted under RMC 31-2020 applies to taxpayers whose response to the NIC, PAN, FAN, FLD, and FDDA falls due on the dates within the ECQ period.

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