RMC No. 39-2021 — Extends the deadline for the filing of Applications for Value-Added Tax (VAT) Refund Claims and suspends the 90-Day processing at the VAT Credit Audit Division

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City

March 18, 2021

REVENUE MEMORANDUM CIRCULAR NO. 39- 2024

SUBJECT: EXTENSION OF THE DEADLINE FOR THE FILING OF

WITH THE VAT CREDIT AUDIT DIVISION (VCAD) 1997, AS AMENDED BY THE R.A. NO. 10963 (TRAIN LAW) 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

TO : All Internal Revenue Officers and Others Concerned

VAT Refund, where the two (2)-year period within which to file the claim falls on March 31. concerned and following the temporary closure of VCAD until March 28, 2021, in compliance with the existing health protocols for the mitigation of the COVID-19 pandemic, the filing of 2021, shall be extended until April 12, 2021. For the information and guidance of all internal revenue officers, employees and others

VCAD during the temporary closure is also suspended pursuant to Section 5(3) of Revenue Regulations No. 27-2020. Moreover, the 90-day period of processing of all VAT refund claims pending with

as wide a publicity as possible. All concerned are hereby are enjoined to be guided accordingly and give this Circular

1usam BUREAU OF INTERNAL REVENUE

NY CAESAR R. DULAY

MAR 2 2 2021 -20bm ON 3 Commissioner of Internal Revenue 041569

RECOS MGT.DIVISION