Extension of Deadline for Filing of Applications and Suspension of the 90-Day Processing of VAT Refund Claims with the VAT Credit Audit Division (VCAD)

September 17, 2021 REVENUE MEMORANDUM CIRCULAR NO. 101-2021 SUBJECT : Extension of the Deadline for the Filing of Applications and Suspension of the Ninety (90)-Day Processing of Value-Added Tax (VAT) Refund Claims Pursuant to Section 112 of the Tax Code of 1997, as Amended by the R.A. No. 10963 (TRAIN Law) with the VAT Credit Audit Division (VCAD) TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all internal revenue officers, employees and others concerned and following the temporary closure of VCAD until October 3, 2021, in compliance with the existing health protocols for the mitigation of the COVID-19 pandemic, the filing of VAT Refund, where the two (2)-year period within which to file the claim falls on September 30, 2021, shall be extended until October 15, 2021. aScITE Moreover, the 90-day period of processing of all VAT refund claims pending with VCAD during temporary closure is also suspended pursuant to Section 5 (3) of Revenue Regulations No. 27-2020. All concerned are hereby enjoined to be guided accordingly and give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue