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Manila Bulletin devider Philippines devider National devider BIR extends prescriptive period for tax fraud investigations

BIR extends prescriptive period for tax fraud investigations

Published Aug 9, 2020 10:15 am

The Bureau of Internal Revenue (BIR) has extended the running of the prescriptive period in the investigation of tax fraud cases in areas under enhanced community quarantine (ECQ).

(MANILA BULLETIN)

It also stated that the guideline applies in the audit and collection of deficiency taxes from cases not tainted with fraud.
 
Likewise, Memorandum Circular No. 74-2020 signed by BIR Commissioner Caesar Dulay stated that the stretching of the Statute of Limitations (SL) shall also applies  "on the issuance of assessment notices, warrants and enforcement and collection of deficiency taxes."
 
It said the counting of the SL resumes upon the lifting of the ECQ.
 
Under Section 203 of the Tax Code, the BIR has three years from the filing of returns to audit and collect deficiency taxes.
 
 The code's Section 222 grants the BIR 10 years upon discovery of fraud to take legal action and collect deficiency taxes from suspected tax cheat.
 

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