Due to two weeks of the most stringent quarantine restrictions recently imposed in Metro Manila and four neighboring provinces, the Bureau of Internal Revenue (BIR) has extended by two months the scheduled audit of delinquent taxpayers and collection of their deficiencies. In Revenue Memorandum Circular No. 52-2021 dated April 14, Internal Revenue Commissioner Caesar Dulay said the enhanced community quarantine (ECQ) from March 29 to April 11 in National Capital Region (NCR) Plus had restricted revenue personnel from serving or delivering assessment notices, warrants of distraint and/of levy, as well as warrants of garnishments to collect deficiency taxes.
NCR Plus also covers the pro…
Keep on reading: BIR suspends tax deficiency audit, collection for 60 days