BIR MEMORANDUM NO. 1-2022
Extension of the Deadlines for the Filing of Returns and Payment of the Corresponding Taxes Due Thereon Including Submission of Required Documents (Position, Replies, Protests, Documents and Other Similar Letters and Correspondences in Relation to the On-Going BIR Audit Investigation), Application for Tax Refund and Issuance of Assessment Notices and Warrants of Distrain and Levy for Taxpayers Within the Jurisdiction of Revenue Regional and District Offices of the Bureau of Internal Revenue Classified Under Alert Level 3 or Higher
