Tax Alerts

Further extensions on the deadline of filing for VAT refund claims and suspension of the 90-day period for processing of VAT refund

(Revenue Regulations No. 27-2020 published on October 08, 2020)

This Tax Alert is issued to inform all concerned on the further extension of due dates for filing of VAT refund claims pursuant to Bayanihan to Recover as One Act (Republic Act No. 11494) or the Bayanihan II.

Application for VAT refund claims covering the following taxable quarters shall be due on the following dates:imagedwk64.png

The 90-day processing of VAT refund claims is likewise suspended during the effectivity of Bayanihan II or until the next adjournment of the 18th Congress on December 19, 2020.

In areas where the Enhanced Community Quarantine (ECQ) or the Modified Enhanced Community Quarantine (MECQ) is in force after December 19, 2020, the following shall be observed until lifting of the state of national emergency:

  • Deadlines for the filing of VAT refund claims falling within the period of ECQ or MECQ shall be extended to 30 days after the lifting of the ECQ or MECQ;
  • The 90-day processing period shall be suspended during the period of ECQ or MECQ, and shall resume 30 days after the ECQ or MECQ is lifted;
  • In cases where the processing office is required temporary closure due to COVID-19 cases, the 90-day processing of VAT refund claims shall be suspended until the last day of the quarantine period for the affected processing office.