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BIR Further Extends the Deadline on Filing of VAT Refund Claims
BIR Further Extends the Deadline on Filing of VAT Refund Claims
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By Trisha Alexis Maingat News 07/09/2020
BIR VAT Refund Claims

BIR Further Extends the Deadline on Filing of VAT Refund Claims in the Philippines

The Bureau of Internal Revenue (BIR) released Revenue Regulations (RR) No. 16-2020 to further extend the deadline of application for Value-Added Tax (VAT) refund claims. Due to the adjustments on business processes caused by the COVID-19 pandemic, BIR extends the VAT filing for thirty (30) days from the lifting of the quarantine period. The regulations also suspend the application of the ninety (90) days processing period for VAT refund/claims for taxable quarters hit by the declaration of the national state of emergency.

DUE DATES FOR FILING OF VAT REFUND CLAIMS

Taxpayer-claimants shall file their respective VAT refund claims in accordance with the following deadlines:

BIR VAT Refund Claims

APPLICATION OF DEADLINES

The due dates indicated in this circular shall apply to areas declared to be under the General Community Quarantine (GCQ).

Areas that are still under the Enhanced Community Quarantine (ECQ) and Modified Enhanced Community Quarantine (MECQ) shall file their VAT refund claims following the given deadlines above or thirty (30) days prior to the lifting of ECQ/MECQ, whichever comes later.

PROCESSING OF VAT REFUND

The 90-day period for processing of VAT refund/claims shall be suspended in areas that are currently under ECQ and MECQ.

Author

  • Trisha Maingat

    Atty. Trisha Alexis R. Maingat is a Philippine lawyer providing strategic legal services in tax and civil litigation, corporate governance, regulatory compliance, contract drafting and review, transaction support, family law, estate settlement, data privacy, intellectual property, and labor and employment disputes. She has worked within highly regulated industries, including energy, utilities, telecommunications, and multinational corporate services. A consistent Dean’s Lister, she earned her Juris Doctor from Arellano University School of Law, graduating with the Order of the Flaming Arrows Award, and served as Chairperson of the Arellano Bar Operations Commission and President of the Arellano Law Academic Society.

    View all posts

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