19/06/2026
The (SC) has clarified when the processing periods begin for value-added tax (VAT) refund claims.
In a Decision written by Associate Justice Maria Filomena D. Singh, the SC’s Third Division updated the summary of rules on the reckoning of the processing periods will start for VAT refund claims under Section 112(A) of the 𝘛𝘢𝘹 𝘊𝘰𝘥𝘦, which was previously explained in the case of 𝘊𝘰𝘮𝘮𝘪𝘴𝘴𝘪𝘰𝘯𝘦𝘳 𝘰𝘧 𝘐𝘯𝘵𝘦𝘳𝘯𝘢𝘭 𝘙𝘦𝘷𝘦𝘯𝘶𝘦 (𝘊𝘐𝘙) 𝘷. 𝘋𝘰𝘩𝘭𝘦 𝘚𝘩𝘪𝘱𝘮𝘢𝘯𝘢𝘨𝘦𝘮𝘦𝘯𝘵 𝘗𝘩𝘪𝘭𝘪𝘱𝘱𝘪𝘯𝘦𝘴 𝘊𝘰𝘳𝘱𝘰𝘳𝘢𝘵𝘪𝘰𝘯, based on changing policies.
- For administrative claims for VAT refund or credit filed 𝗽𝗿𝗶𝗼𝗿 𝘁𝗼 𝗝𝘂𝗻𝗲 𝟭𝟭, 𝟮𝟬𝟭𝟰, the 120-day period starts from the date of the filing of the administrative claim once the taxpayer submits complete documents with the claim or manifests that they will no longer submit additional supporting documents. If the Bureau of Internal Revenue (BIR) does not notify the taxpayer that their documents are incomplete, the 120-day period begins from the taxpayer’s submission. If the BIR notifies the taxpayer that additional documents are needed, the 120-day period begins from the submission or the end of the 30-day period given to submit additional documents.�
- For administrative claims for VAT refund or credit filed 𝗳𝗿𝗼𝗺 𝗝𝘂𝗻𝗲 𝟭𝟭, 𝟮𝟬𝟭𝟰 𝘁𝗼 𝗗𝗲𝗰𝗲𝗺𝗯𝗲𝗿 𝟯𝟭, 𝟮𝟬𝟭𝟳, the 120-day period begins from the date of filing of the administrative claim for refund with complete supporting documents. The taxpayer is not allowed to submit additional documents after the filing of the claim.
- For administrative claims for VAT refund or credit filed 𝗯𝗲𝗴𝗶𝗻𝗻𝗶𝗻𝗴 𝗝𝗮𝗻𝘂𝗮𝗿𝘆 𝟭, 𝟮𝟬𝟭𝟴 𝘁𝗼 𝗝𝗮𝗻𝘂𝗮𝗿𝘆 𝟭𝟴, 𝟮𝟬𝟮𝟭, the 𝘛𝘢𝘹 𝘙𝘦𝘧𝘰𝘳𝘮 𝘧𝘰𝘳 𝘈𝘤𝘤𝘦𝘭𝘦𝘳𝘢𝘵𝘪𝘰𝘯 𝘢𝘯𝘥 𝘐𝘯𝘤𝘭𝘶𝘴𝘪𝘰𝘯 𝘓𝘢𝘸 (𝘛𝘙𝘈𝘐𝘕 𝘓𝘢𝘸) shortened the 120-day period for the CIR to process administrative claims for VAT refund to 90 days. The 90-day period begins from the submission of the official receipts or invoices and other supporting documents for the application for VAT refund. If the documents are incomplete, the application will not be accepted. Any unsupported claim shall be outrightly disallowed, resulting in full or partial denial of the claim.
- For administrative claims for VAT refund or credit filed 𝗯𝗲𝗴𝗶𝗻𝗻𝗶𝗻𝗴 𝗝𝗮𝗻𝘂𝗮𝗿𝘆 𝟭𝟵, 𝟮𝟬𝟮𝟭 𝘁𝗼 𝗝𝘂𝗻𝗲 𝟯𝟬, 𝟮𝟬𝟮𝟯, the 90-day period begins from the submission of the official receipts or invoices and other supporting documents for the application for VAT refund. A 𝘊𝘩𝘦𝘤𝘬𝘭𝘪𝘴𝘵 𝘰𝘧 𝘙𝘦𝘲𝘶𝘪𝘳𝘦𝘮𝘦𝘯𝘵𝘴 (𝘊𝘩𝘦𝘤𝘬𝘭𝘪𝘴𝘵) was released by the BIR as basis for the completeness of the submitted documents.
- For administrative claims for VAT refund or credit filed 𝗯𝗲𝗴𝗶𝗻𝗻𝗶𝗻𝗴 𝗝𝘂𝗹𝘆 𝟭, 𝟮𝟬𝟮𝟯 𝘁𝗼 𝗢𝗰𝘁𝗼𝗯𝗲𝗿 𝟭𝟳, 𝟮𝟬𝟮𝟰, the 90-day period begins from the submission of the official receipts or invoices and other supporting documents for the application for VAT refund, as provided in the 𝘊𝘩𝘦𝘤𝘬𝘭𝘪𝘴𝘵.
- For administrative claims for VAT refund or credit filed 𝗯𝗲𝗴𝗶𝗻𝗻𝗶𝗻𝗴 𝗢𝗰𝘁𝗼𝗯𝗲𝗿 𝟭𝟴, 𝟮𝟬𝟮𝟰 𝘁𝗼 𝗠𝗮𝗿𝗰𝗵 𝟯𝟭, 𝟮𝟬𝟮𝟱, the 90-day period begins from the acceptance by the processing office of the claim or application for VAT refund with complete documents, as provided in the 𝘊𝘩𝘦𝘤𝘬𝘭𝘪𝘴𝘵. Applications with incomplete documents will not be accepted.
- For administrative claims for VAT refund or credit filed 𝗯𝗲𝗴𝗶𝗻𝗻𝗶𝗻𝗴 𝗔𝗽𝗿𝗶𝗹 𝟭, 𝟮𝟬𝟮𝟱 𝗼𝗻𝘄𝗮𝗿𝗱𝘀, the 90-day period begins from the submission of the certified true copies of the invoices or official receipts and other supporting documents for the application for VAT refund, as provided in the 𝘊𝘩𝘦𝘤𝘬𝘭𝘪𝘴𝘵. If documents are incomplete, the application will not be received and processed by the processing office.
Read the full text of the Press Release at https://sc.judiciary.gov.ph/?p=167773.
Read the full text of the Decision at https://sc.judiciary.gov.ph/?p=164115.
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