Summary
RMC No. 39-2021 extends the deadline for filing applications for Value-Added Tax (VAT) refund claims to April 12, 2021 and suspends the 90-day processing at the VAT Credit Audit Division.
Key points
- Extended filing deadline. Filing is extended until April 12, 2021 for VAT refund claims whose two (2)-year filing period falls on March 31, 2021.
- Suspended processing. The 90-day processing period for all VAT refund claims pending with the BIR VAT Credit Audit Division is suspended because the office is temporarily closed until March 28, 2021.
Who is affected
- Applicants for VAT refund claims whose two-year period falls on March 31, 2021
- Claims pending with the VAT Credit Audit Division
Deadlines and effectivity
- Filing deadline extended until April 12, 2021
- 90-day processing suspended due to closure until March 28, 2021
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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.