RR 1-2022

Revenue Regulations No. 1-2022, issued January 27, 2022, extends by thirty (30) calendar days from their due dates the statutory deadlines for activities falling due during the period declared as Alert Level 3 or higher by the IATF for January 2022. The extension covers: (a) submission/filing of documents and/or returns and payment of the corresponding taxes; (b) filings in on-going BIR audit investigations (position papers, replies, protests, and similar correspondence); (c) applications for tax refund, including VAT refund, and processing of VAT refund claims; and (d) issuance and service of Assessment Notices, Warrants of Distraint and/or Levy, and Warrants of Garnishment to enforce collection of deficiency taxes. It applies to all taxpayers within the jurisdiction of BIR Revenue Regional (RR) and Revenue District Offices (RDO) classified under Alert Level 3 or higher. If an extended due date falls on a holiday or non-working day, submission/filing is on the next working day, and the Commissioner of Internal Revenue may further extend the deadlines. Affected taxpayers may file and pay at the nearest Authorized Agent Banks or BIR Revenue Collection Officer regardless of RDO jurisdiction and are encouraged to pay online via LBP Link.Biz Portal, DBP Pay Tax Online, UBP Online/The Portal Payment Facility, or GCash, PayMaya, and MyEG.