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…