REVENUE REGULATIONS NO. 16-2020 issued on June 25, 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 Republic Act (RA) No. 10963 (TRAIN Law) for taxable quarters affected by the
declaration of the national state of emergency.
The filing of claims for VAT refund for the following taxable quarters shall be until
the specified due dates:
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
Said due dates do not apply to areas not yet declared to be in a general
community quarantine state. In which case, the deadline shall be thirty (30) days from
the lifting of the Enhanced Community Quarantine (ECQ) or modified ECQ in the
affected areas of taxpayer-claimant or the above stated deadlines, whichever comes
later.
The 90-day period of processing VAT refund claims shall be suspended in areas
where the ECQ or modified ECQ is still in force.