BIR Issues RMC No. 31-2020 Extending the Period for Filing/ Submission of Documents/ Correspondences Under Tax Code
|Letter Answer to Notice of Informal Conference (NIC)||Extension of thirty (30) days from the date of the lifting of the ECQ|
|Response to the Preliminary Assessment Notice (PAN)|
|Protest Letter to Final Assessment Notice (FAN)/ Formal Letter of Demand (FLD)|
|Submission of relevant supporting documents to support the request for re-investigation of audit cases with FAN/FLD|
|Appeal/ Request for Reconsideration to the Commissioner on the Final Decision on Disputed Assessment (FDDA)|
|Other similar letters and correspondences with due dates|
The extension is applicable to taxpayers whose response to their NIC, PAN, FAN, FLD, FDDA, and other similar notices fall due on dates within the period of ECQ.
*This circular applies to jurisdictions where LGUs have adopted and implemented ECQ.