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Manila Bulletin devider Philippines devider National devider BIR extends prescriptive period of tax assessment, collection

BIR extends prescriptive period of tax assessment, collection

Published Sep 12, 2022 11:59 am

The Bureau of Internal Revenue (BIR) has extended the prescriptive period of all pending assessment and collection cases to provide taxpayers relief in settling tax debts and more time for revenue officers in finishing the audit.

Revenue Deputy Commissioner for Operations Romeo D. Lumague, Jr. said the prescriptive period is extended equivalent to the number of days that a particular area, city or town was placed under the enhanced community quarantine (ECQ), or modified enhanced community quarantine (MECQ).

Lumague explained in Operations Memorandum No. 66-2022 that the lockdowns imposed by the Inter-Agency Task Force for Covid-19 had limited the assessment and collection activities.

The quarantines also halted the serving of seizure warrants against delinquent taxpayers and even the court proceedings.

Under the Tax Code, the prescriptive period is three years after the filing of returns and five years if the return is tainted with fraud.

Other revenue officials explained that the investigation of assessment and collection cases is not covered by the ban stopping audit through the issuance of letters of authority (LA) to investigate.

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