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 (Published in Manila Bulletin on June 27, 2020)

BUREAUOFINTFENARE i::

1

REPUBLIC OF THE PHILIPPINES DEPARIMENt OF FINANGE JUN: 2.5 2020 G:I5 U PN

BUREAU OF INTERNAL REVENUE O

Qucron City JUN 1 9 2020

REVENUE REGULATIONS NO. 1 - 2020

SUBJECT of Emergency Taxable Quarters Affected by the Declaration of the Nationai State the Ninety (90)-Day Period to Process Vaiue Added Tax (VAT) Refund/Ciaim Pursuant to Section 112 of the Tax Code of 1997, as Aniended by Repubiic Act (R.A.) No. 10963 (TRAtN Law) For Regulations Further Suspending the Due Dates in the Application of

T( Af internal Revenue Officers and Others Concerned

Regulations No. It-2020 where taxpayer-claimants have thirty days from the lifting of dificult to complete the necessary documents relative to their VAT refund claim. Moreover. even for those with complete documents. the unavailability of appropriate mode of transportation to make possible the filing ot such application is another prohlem. With these quarantine to file their respective VAf retund ctaims. and government operations. taxpayers claiming for refund of unutilized input VAT find it encountered complications. the filing of VAl application was extended pursuant to Revenue BACKGROUND. Due to the unprecedented impact of the pandemic to business

claims expeeted to be filed hy' several taxpayer-ctaimants. will all tall due at the same date. it will be ditficult for the Bureau to handie the influx of Hkowever. considering that all three (3) quarter mentioned in the aforesaid regutations

both the taxpayer-elaimants and the Revenue Otticials involved in the processing of VAl refund claims cons:stent with the spirit of R.A. 1 1+69 or the "Bayanihan to Heat as One Act" Therefore. :n order to address these concerns. it is paramount to ease the burden to

the plight of the taxpayer-claimants who are greatly affected by the restrictions imposed by Enhanced Community Quarantine (ECQ) and to suspend the implementation of the ninety: day period to process every time there is an occurrenee of an event that restricts the mobility and normal operations of the Processing Offices. otherwise known as the "Bay anihan to Heal as One Act". declaring the existence ot a nationat the government. these Regulations are hereby promulgated to provide guidelines in the application of VAI Refund for the taxable quarters affected by the implementation ot the emergency arising from the Corona Virus Disease 2019 (COVID-19) and in consideration of SECTION 1. Scope and Objectives. - Pursuant to Section +(2) of R.A. No. 11+69.

VAT refund for the following taxable quarters shall be until the herein specified due dates: SECTION 2. Filing Due Dates by Taxpayer-Claimants. - Filing of Claims for

ECQ or Modified ECQ in the affected areas of taxpayer-claimant or the above stated deadlines, whichever comes fater. quurmtine state. In which oase, the deadline shall be thirty (30) days from the lifting of the Calendar Quarter ending June 30, 2018 Fiscal Quarter ending May 31. 2018 This however does not apply to areas not yet declared to be in a generul commmunity Fiscal Quarter ending April 30. 201 8 Calendar Quarter ending March 31. 2018- July 15, 2020 -August 31, 2020 - July 31, 2020 - August 15. 2020

refund claims shall be suspended in areas where ECQ or Modified FCQ is still in force. SECTION 3. Processing of VAT Refund. The 90-day period of processing VAT

amended or modified accordingly. thereof which are inconsistent with the provisions of these Regulations are hereby repealed. SECTION 4. Repealing Clause. Atl existing rules and regulations, issuances or parts

these Regulations shall be held invalid or unconstitutional, the remaining parts thereof shall not be affected thereby. SECTION 5. Separability Clause. If any clause, sentence. provision or sections of

SECTION 6. Effectivity. These Regulations shall take effect immediately

CARLOS G. DOMINGUEZ Secretary of Finance

Recommending Approval: JUN 2 3 2020

TAL

Commissioner of internal Revenue CAESAR R. DULAY 0 35 5 9 9 BUREAUOF INTRRAI OFVENUE RYY

JUN 2 E 2020 G15_R 3

RECORDS MGT.DIVISIDN