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RMC No. 101-2021: Extends the deadline for the filing of applications and suspends the 90-day processing of VAT refund claims with the VAT Credit Audit Division

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Summary

RMC No. 101-2021 extends the deadline for filing VAT refund applications with the VAT Credit Audit Division (VCAD) and suspends the 90-day processing period.

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Key points

  1. Extended filing deadline. Applications for VAT refund with the VCAD are accepted until October 15, 2021 where the two (2) year period for filing falls on September 30, 2021.
  2. Suspended processing period. The 90-day processing period for all VAT refund claims pending with the VCAD is suspended under Section 5(3) of Revenue Regulations No. 27-2020.

Who is affected

  • VAT refund claimants with the VCAD whose two-year period ends on September 30, 2021

Deadlines and effectivity

  • Filing deadline extended to October 15, 2021
  • Two-year period ending September 30, 2021

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (1)

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CitesRR No. 27-2020

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.