BIR Revenue Memorandum Circular No. 92-2021
EXTENSION OF THE DEADLINE FOR FILING OF POSITION PAPERS, REPLIES, PROTESTS, DOCUMENTS AND OTHER SIMILAR LETTERS AND CORRESPONDENCES IN R-ELATION TO THE ONGOING BIR AUDIT INVESTIGATION AND FILING OF VAT REFUND WITH THE VAT CREDIT AUDIT DIVISION (VCAD) DUE TO THE DECLARATION OF ENHANCED COMMUNITY QUARANTINE (ECQ) AND MODIFIED ECQ (MECQ) IN THE
NATIONAL CAPITAL REGION (NCR) AND OTHER AREAS OF THE COUNTRY.
