InTAX: September 2021 Issue 1 | Volume 1

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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Bureau of Internal Revenue


The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 101-2021, 17 September 2021, to extend the deadline for the filing of 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 1997, as amended by R.A. No. 10963 (TRAIN Law) with the VAT Credit Audit Division (VCAD).

Due to the temporary closure of VCAD until 3 October 2021, the following extensions/suspensions shall take effect:

  • Filing of VAT Refund, where the two (2) year period within which to file the claim falls on 30 September 2021, shall be extended until 15 October 2021;
  • The 90-day period processing of all VAT refund claims pending with VCAD during temporary closure are also suspended pursuant to Section 5(3) of Revenue Regulations No. 27-2020


Attached is the full text of the issuance.

Revenue Memorandum Circular No.  101-2021

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