Philippines Extends Claims Deadline for Value-Added Tax Refund

The Philippines has announced another extension of various deadlines for filing value-added tax refund claims.

The Department of Finance said Sunday it was extending the deadline because government-imposed measures to prevent the spread of Covid-19 continue to restrict mobility in some areas.

• Deadlines for the calendar quarter ending March 31, 2018 are extended to July 15, 2020; for the fiscal quarter ending April 30, 2018, the new deadline is July 31, 2020; for the fiscal quarter ending May 31, 2018 the new deadline is Aug. 15, 2020; and, for the calendar quarter ending June 30, 2018, the new deadline is Aug. 31, 2020.
• The extended deadlines don’t apply to areas that are not yet under the more-relaxed general community quarantines. The deadline for those areas will be 30 days from the lifting of the more strict measures, or the deadlines noted above, whichever comes later.
• In areas under stricter quarantine, meanwhile, the 90-day processing period for VAT refund claims is suspended.

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