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RR No. 16-2020: Further suspends the due dates in the application of the ninety (90)-day period to process Value-Added Tax (VAT) refund/claim pursuant to Section 112 of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law), for taxable quarters affected by the declaration of the national state of emergency

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Summary

RR No. 16-2020 further suspends the due dates for the ninety (90)-day period to process VAT refund claims under Section 112 of the Tax Code, as amended by RA No. 10963 (TRAIN Law), for taxable quarters affected by the national state of emergency.

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Key points

  1. Due dates for filing VAT refund claims. 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.
  2. Areas not yet under GCQ. These due dates do not apply to areas not yet declared under general community quarantine. There, the deadline is thirty (30) days from the lifting of the ECQ or modified ECQ in the claimant’s area, or the dates above, whichever comes later.
  3. Suspended processing period. The 90-day period for processing VAT refund claims is suspended in areas where the ECQ or modified ECQ is still in force.

Who is affected

  • VAT refund claimants for the taxable quarters listed

Deadlines and effectivity

  • March 31, 2018 calendar quarter: July 15, 2020
  • April 30, 2018 fiscal quarter: July 31, 2020
  • May 31, 2018 fiscal quarter: August 15, 2020
  • June 30, 2018 calendar quarter: August 31, 2020

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.