Philippines Bureau of Internal Revenue Suspends Statute of Limitations During Enhanced Community Quarantine for COVID-19

The Philippines Bureau of Internal Revenue (BIR) has published Revenue Memorandum Circular (RMC) No. 52-2021 of 14 April 2021, concerning the suspension of the running of the statute of limitations during a recent Enhanced Community Quarantine (ECQ) period for COVID-19. The RMC has been issued in light of the declaration of ECQ for Metro Manila, Bulacan, Cavite, Laguna, and Rizal, collectively known as the NCR Plus bubble. The suspension of the running of the statute of limitations applies w…