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Manila Bulletin devider Philippines devider BIR suspends serving of deficiency tax notices, seizure warrants

BIR suspends serving of deficiency tax notices, seizure warrants

Published Apr 1, 2020 12:00 am
By Jun Ramirez The Bureau of Internal Revenue (BIR) has temporarily suspended the serving of deficiency tax assessment notices and seizure warrants due to the coronavirus (Covid-19) pandemic. Bureau of Internal Revenue (MANILA BULLETIN) Bureau of Internal Revenue (MANILA BULLETIN) It will be resumed 60 days after the Enhanced Community Quarantine (ECQ) for Luzon is lifted. Revenue officials said the suspension order covers the entire archipelago though it was not specifically mentioned in Revenue Memorandum Circular No. 34-2020 signed by BIR Commissioner Caesar Dulay. "The running of the Statute of Limitation provided in Sections 203 and 222 (Tax Code) on the making of assessment and the beginning of destraint and levy, or proceeding in courts for collection of any deficiency, shall be suspended," the circular stated. The BIR chief issued the guideline implementing Malacanang's state of national emergency proclamation. President Duterte came out with the directive to minimize movement of people and stop the spread of the deadly virus.
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