The Bureau of Internal Revenue (BIR) has extended deadline of the filing of returns and payment of taxes in typhoon “Odette”- hit areas.

The extension also include the submission of required documents, application for tax refunds and issuance of assessment notices and warrants of distraint and levy.

Revenue Regulations No. 22-2021, signed by Finance Secretary Carlos G. Dominguez on the recommendation of BIR Commissioner Caesar R. Dulay, stated the extension may be further lengthened if the situation warrants.

The regulation also allows victims to submit returns and pay taxes at authorized banks, or to revenue collection officer located outside the designated jurisdiction, waiving the 25 percent surcharge for wrong venue filing.

Likewise, the use of the electronic filing and payment system (eFPS) and eBIRForms are allowed to temporarily submit their returns manually due to intermittent Internet connection

If the extended due dates fall on non-working day, the submission of returns shall be made on the next working day, the regulations stated.

Source: Manila Bulletin (