BIR suspends probe of delinquent taxpayers

The Bureau of Internal Revenue (BIR) has temporarily stopped the investigation of allegedly delinquent taxpayers while Luzon and other parts of the country are in lockdown.

Revenue Memorandum Circular No. 34-2020 issued by Internal Revenue Commissioner Caesar R. Dulay last March 27 suspended the running of the statute of limitations in the assessment and collection of taxes nationwide.

Dulay said the BIR had been unable to make and serve assessment notices, warrants of distraint or levy, and also warrants of garnishments.

These are needed so that the country’s biggest tax-collection agency can enforce and collect deficiency taxes.

The suspension will cover the period March 16—when the President declared a state of national emergency—until its lifting, and 60 days thereafter, as mandated under the Tax Code. —Ben O. de Vera