BIR extends December 2021 tax deadlines to January 2022 in Odette-battered regions

The Bureau of Internal Revenue main office in Quezon City. (File photo from Philippine Daily Inquirer)

MANILA, Philippines—The Bureau of Internal Revenue (BIR) has offered relief to personal and corporate taxpayers in regions worst-hit by Super Typhoon Odette (Rai) extending deadlines due in December 2021 to January 2022.

Revenue Regulations (RR) No. 22-2021, which was signed by both Finance Secretary Carlos Dominguez III and Internal Revenue Commissioner Ceasar Dulay before 2021 ended but published only on Tuesday (Jan. 4), ordered BIR personnel to extend statutory tax deadlines in the six regions now under a state of calamity due to Odette.

Mimaropa, Western Visayas, Central Visayas, Eastern Visayas, Northern Mindanao, and Caraga were under a one-year state of calamity starting Dec. 21, 2021.

In a text message on Tuesday, BIR Deputy Commissioner Arnel Guballa said the extended deadlines won’t make a dent in the goal to collect P2.1 trillion in taxes last year. The BIR was still completing its report on 2021 collections, Guballa said last Monday.

All of the December 2021 deadlines for filing and payment of tax returns, filing of tax refund applications (including of 12-percent value-added tax), processing of VAT refunds, as well as the statutory period to issue assessment notices and warrants of distraint and levy were moved 30 days later to various dates in January 2022.

For instance, the Dec. 20, 2021 deadline to file and pay monthly VAT declarations for the month of November 2021 was extended to Jan. 19, 2022.

In all, 23 tax deadlines, listed in RR 22-2021 posted on the BIR’s website, were extended until January 2022.

“The extension of the due dates shall be made applicable throughout the areas (revenue regions and revenue district offices) affected by typhoon ‘Odette,'” the regulations read, adding that Dulay may further extend deadlines if conditions warrant, subject to Dominguez’s approval.

The six regions devastated by Odette were covered by nine regional offices of the BIR, plus the large taxpayers service’s regional office in Cebu.

Taxpayers across a total of 31 revenue district offices will enjoy the one-month longer cut-off dates.

Since some areas may still lack electricity or internet connection, affected taxpayers may opt to file and pay their dues through the nearest authorized agent-banks or to BIR revenue collection officers outside of the revenue district office where they belonged, with no penalty.

The BIR will also accept manual filing and payments, although taxpayers were enjoined, if they can, to still settle their dues through mobile or online channels.

TSB