Deadline for filing of VAT refund claims extended anew

The Department of Finance (DOF) on Sunday announced another extension of the deadlines for the filing of claims for value-added tax (VAT) refunds in areas under the general community quarantine (GCQ).

In an advisory, the DOF announced the new deadlines:

• Calendar quarter ending March 31, 2018:  July 15, 2020
• Fiscal quarter ending April 30, 2018: July 31, 2020
• Fiscal quarter ending May 31, 2018: August 15, 2020
• Calendar quarter ending June 30, 2018: August 31, 2020

"It extended the deadline once more because of the preconceived difficulty for taxpayer-claimants to file VAT refund claims, as mobility in some areas in the country remains restricted because of the government-imposed community quarantine measures to prevent further spread of the coronavirus disease 2019 (COVID -19)," the DOF said.

The department clarified, however, that the extended deadlines do not apply in areas not yet under the GCQ.

Metro Manila, along with several high-risk areas, was under the enhanced community quarantine (ECQ) from March 17 to May 15, followed by a modified enhanced community quarantine (MECQ) until May 31.

A general community quarantine (GCQ) was put in place from June 1 to 15, and has since been extended until June 30.

"For taxpayer-claimants in these areas that have yet to transition to GCQ, the deadline shall be thirty (30) days from the lifting of the enhanced community quarantine (ECQ) or modified enhanced community quarantine (MECQ) in the affected areas, or the above stated deadlines, whichever comes later," said the DOF.

"Finally, in areas under ECQ or MECQ, the implementation of the 90-day period for processing VAT refund claims is suspended," it added. — Jon Viktor D. Cabuenas/BM, GMA News