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    RMC No. 93-2021

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    Ron Lopez
    1) This memorandum circular from the Bureau of Internal Revenue suspends the running of the statute of limitations on assessment and collection of taxes due to areas of the country being placed under Enhanced Community Quarantine (ECQ) and Modified ECQ (MECQ). 2) Under Section 223 of the tax code, the statute of limitations is suspended when the Commissioner is prohibited from making tax assessments or collections, including during ECQ/MECQ periods. 3) This suspension applies nationwide to any areas under ECQ/MECQ and for 60 days after, as it restricts movement and prevents the service of tax notices.

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    RMC No. 93-2021

    Uploaded by

    Ron Lopez
    42 views2 pages
    1) This memorandum circular from the Bureau of Internal Revenue suspends the running of the statute of limitations on assessment and collection of taxes due to areas of the country being placed under Enhanced Community Quarantine (ECQ) and Modified ECQ (MECQ). 2) Under Section 223 of the tax code, the statute of limitations is suspended when the Commissioner is prohibited from making tax assessments or collections, including during ECQ/MECQ periods. 3) This suspension applies nationwide to any areas under ECQ/MECQ and for 60 days after, as it restricts movement and prevents the service of tax notices.

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    1) This memorandum circular from the Bureau of Internal Revenue suspends the running of the statute of limitations on assessment and collection of taxes due to areas of the country being placed under Enhanced Community Quarantine (ECQ) and Modified ECQ (MECQ). 2) Under Section 223 of the tax code, the statute of limitations is suspended when the Commissioner is prohibited from making tax assessments or collections, including during ECQ/MECQ periods. 3) This suspension applies nationwide to any areas under ECQ/MECQ and for 60 days after, as it restricts movement and prevents the service of tax notices.

    Copyright:

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

    RMC No. 93-2021

    Uploaded by

    Ron Lopez
    1) This memorandum circular from the Bureau of Internal Revenue suspends the running of the statute of limitations on assessment and collection of taxes due to areas of the country being placed under Enhanced Community Quarantine (ECQ) and Modified ECQ (MECQ). 2) Under Section 223 of the tax code, the statute of limitations is suspended when the Commissioner is prohibited from making tax assessments or collections, including during ECQ/MECQ periods. 3) This suspension applies nationwide to any areas under ECQ/MECQ and for 60 days after, as it restricts movement and prevents the service of tax notices.

    Copyright:

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

    EUiftl IN,TEf,NAL KEVE fiUE

    REPUBLIC OF THE PHILIPPINES


    DEPARIMENT OF FINANCE
    ].R]
    BUREAU OF INTERNAL REVENUE
    orvrsro N
    D
    QUEZON CITY
    AUG 0 6 2021

    REVENUE MEMoRANDUM cTRCULAR No. %-2n21

    SUBJECT: SUSPENSION OF THE RUNNING OF THE STATUTE OF


    LIMITATIONS ON ASSESSMENT AND COLLECTION OF TAXES
    PURSUANT TO SECTION 223 OF THE NATIONAL INTERNAL
    REVENUE CODE OF 1997, AS AMENDED, DUE TO THE
    DECLARATION OF ENHANCED COMMUNITY QUARANTINE
    (ECQ) AND MODIFIED ECQ (MECQ) IN THE NATIONAL CAPITAL
    REGION (NCR) AND OTHER AREAS OF THE COUNTRY.

    TO: AII Internal Revenue Officers and Others Concerned

    This Circular is being issued in light of the declaration of Enhanced Community


    Quarantine (ECQ) and Modified ECQ (MECQ) in the National Capital Region (NCR) and
    other areas ofthe countryl, thus restricting movement in the said areas and effectively barring
    the service of assessment notices personally or by substituted service, and Warrants of
    Distraint and or Levy, as well as Warrants of Garnishment, to enforce collection of deficiency
    taxes.

    prf{lantto Section 223 ofthe National Internal Revenue Code of 1997, asamended,
    which provides that: "The running o-f the Statute of Limitations provided in Sectiotts 203 and
    222 on the making of assessment and the beginning of distraint or levy or a proeeeding in court
    for collection, in respect of any deficiency, shall be suspendedfor the period during which rhe
    Commissioner is prohibited from making the assessment or beginning distraint or levy or a
    proceeding in court and for sixty (60) days thereafter -xxx- ", vis-d-vis the definition of
    "quarantine" under Revenue Regulations (RR) No. Il-2020, as amended by RR No. l2-2020,
    the running of the statute of limitations for assessment and collection of deficiency taxes
    is suspended in the affected jurisdictions while ECQ and/or MECQ is in effect, including
    any extension/s thereof, and for sixty (60) days thereafter. The suspension of the running
    of the Statute of Limitations shall apply with respect to the issuance and service of
    assessment notices, warrants and enforcement, and/or collection of deficiency taxes.

    In case of any future declarations of ECQ andior MECQ by the government on any
    area/s of the country, thereby restricting movement in the said areals and effectively barring
    the service of assessment notices, personally or by substituted service, and Warrants of
    Distraint and or Levy, as well as Warrants pf Garnishment, to enforce collection of deficiency
    taxes, the running of the statute of limitations for assessment and collection of deficiency taxes
    shall likewise be suspended in the affected jurisdictions while ECQ and/or MECQ is in effect,
    and for sixty (60) days thereafter.

    ) IATF Resolution No. 130-A dated Jply 29.2021 and IATF Resolution No. I3l dated August 5,2021. Forr{'JCR. the ECQ is
    from06August202l to20August202l.
    ,,* f I

    b
    This Circular shall apply nationwide on areas placed under ECQ and MECQ.

    All Revenue Officials are hereby enjoined to give this Circular as wide publicity as
    possible.

    tr4*^*_
    CAESAR R. DULAY
    ilr 044413
    Commissionetof Internal Revenue

    t-1

    @s*H

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