Under Section 112 of the National Internal Revenue Code, the administrative claim for refund of excess and unutilized input value-added tax (VAT) must be filed within 2 years from the close of the quarter when the sales were made. Thus, administrative claims for refund of unutilized input VAT attributable to zero-rated sales made during the quarter ended 31 March 2018 must be filed on or before 31 March 2020.

Due to the Enhanced Community Quarantine, the Bureau of Internal Revenue issued Revenue Memorandum Circular No. 27-2020 (RMC 27-2020) on 17 March 2020. RMC 27-2020 extends the filing of the administrative claim for VAT refund, and the 90-day period of the processing of the VAT refund.

Under RMC 27-2020, the following guidelines shall be observed:

  1. Filing of administrative claims for VAT refund covering the quarter ended 31 March 2018 will be accepted until 30 April 2020; and

  2. The 90-day period of processing VAT refund claims for those applications received between 16 March 2020 to 14 April 2020 is suspended. The counting of the number of processing days shall resume after the lifting of the Community Quarantine.
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