RMC No. 101-2021 — Extends the deadline for the filing of applications and suspends the 90-day processing of VAT refund claims with the VAT Credit Audit Division
REPUBLIC OF THE PHILIPPINES
1 BUREAU OF INTERNALREVENUE DEPARTMENT OF FINANCE
September 17,2021
REVENUE MEMORANDUM CIRCULAR NO. 10f-2021
SUBJECT :EXTENSION OF THEDEADLINEFOR THE FILING OF
APPLICATIONS AND SUSPENSION OF THE NINETY (9ODAY PROCESSINGOF VALUE ADDED TAX(VAT REFUND CLAIMSPURSUANT 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 Other Concerned
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. For the information and guidance of all internal revenue officers, employees and others
VCAD during 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
wide a publicity as possible. All concerned are hereby enjoined to be guided accordingly and give this Circular as
BUREAUOFINTERNALREVENUE NTTYY SEP.21 2021 4:45 P.M1 W Ae0 Commissioner of Internal Revenue eeo CAESAR R.DULAY 045750
AA RO RECUUS MGT.DIVISION
ITFRMNCO MUNCAT
UWUIU
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