REVENUE MEMORANDUM CIRCULAR NO. 39-2021 issued on March 22, 2021 extends
the deadline for the filing of applications for Value-Added Tax (VAT) refund claims until April
12, 2021. Said VAT refund claims apply to those where the two (2)-year period within which to
file the claim falls on March 31, 2021.
       Moreover, the 90-day period of processing of all VAT refund claims pending with the BIR
VAT Credit Audit Division is also suspended due to the temporary closure of the said office until
March 28, 2021.