Special InTAX: June 2020 Issue 1 | Volume 6

InTAX is an official publication of R.G. Manabat & Co.'s Tax Group

InTAX is an official publication of R.G. Manabat & Co.'s Tax Group

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Department of Finance


The Department of Finance (DOF) issued Revenue Regulation (RR) No. 16-2020, 26 June 2020, extending the deadline to file applications for Value Added Tax (VAT) Refund/Claim, pursuant to Section 112 of the Tax Code, as amended, for taxable quarters and areas affected by the implementation of the Enhanced Community Quarantine (ECQ), as follows:




Calendar Quarter ending 31 March 2018

15 July 2020

Fiscal Quarter ending 30 April 2018

31 July 2020

Fiscal Quarter ending 31 May 2018

15 August 2020

Calendar Quarter ending 30 June 2018

31 August 2020


The RR further provides that the above-mentioned due dates apply to taxpayers located in areas already placed under General Community Quarantine (GCQ).  For taxpayers located in areas under ECQ, the applicable deadline shall be thirty (30) days from the lifting of the ECQ or the Modified Enhanced Community Quarantine (MECQ), or the above stated deadlines, whichever comes later.

The RR also provides that the 90-day period to process VAT refund claims shall be suspended in areas where the ECQ or MECQ are still in force.

(RGM & Co. Note:  The RR was published in the Manila Bulletin on 27 June 2020.)


Attached is the full text of the issuance.

RR No. 16-2020


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