Further extension on the deadline for filing of VAT refund claims; 90-day processing period suspended in areas still under ECQ or MECQ

(Revenue Regulations No. 16-2020, July 01, 2020) 

This Tax Alert is issued to inform all concerned on the further extension of due dates for filing of VAT refund claims covering taxable quarters affected by the implementation of the enhanced community quarantine (ECQ) and suspension of the 90-day processing period due to the spread of the pandemic.  

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

  • Calendar quarter ending March 31, 2018: July 15, 2020 
  • Fiscal quarter ending April 30, 2018: July 31, 2020 
  • Fiscal quarter ending May 31, 2018: August 15, 2020 
  • Calendar quarter ending June 30, 2018: August 31, 2020 

For areas not yet under general community quarantine (GCQ), the deadline shall be 30 days from the lifting of the enhanced community quarantine (ECQ) or modified enhanced community quarantine (MECQ) or the above stated deadlines, whichever comes later.  

The 90-day processing period of VAT refund claims is suspended in areas still under ECQ or MECQ.