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 SCโs 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 ๐๐ข๐น ๐๐ฐ๐ฅ๐ฆ, which was previously explained in the case of ๐๐ฐ๐ฎ๐ฎ๐ช๐ด๐ด๐ช๐ฐ๐ฏ๐ฆ๐ณ ๐ฐ๐ง ๐๐ฏ๐ต๐ฆ๐ณ๐ฏ๐ข๐ญ ๐๐ฆ๐ท๐ฆ๐ฏ๐ถ๐ฆ (๐๐๐) ๐ท. ๐๐ฐ๐ฉ๐ญ๐ฆ ๐๐ฉ๐ช๐ฑ๐ฎ๐ข๐ฏ๐ข๐จ๐ฆ๐ฎ๐ฆ๐ฏ๐ต ๐๐ฉ๐ช๐ญ๐ช๐ฑ๐ฑ๐ช๐ฏ๐ฆ๐ด ๐๐ฐ๐ณ๐ฑ๐ฐ๐ณ๐ข๐ต๐ช๐ฐ๐ฏ, based on changing policies.
- For administrative claims for VAT refund or credit filed ๐ฝ๐ฟ๐ถ๐ผ๐ฟ ๐๐ผ ๐๐๐ป๐ฒ ๐ญ๐ญ, ๐ฎ๐ฌ๐ญ๐ฐ, 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 taxpayerโs 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.๏ฟฝ
- For administrative claims for VAT refund or credit filed ๐ณ๐ฟ๐ผ๐บ ๐๐๐ป๐ฒ ๐ญ๐ญ, ๐ฎ๐ฌ๐ญ๐ฐ ๐๐ผ ๐๐ฒ๐ฐ๐ฒ๐บ๐ฏ๐ฒ๐ฟ ๐ฏ๐ญ, ๐ฎ๐ฌ๐ญ๐ณ, 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 ๐ฏ๐ฒ๐ด๐ถ๐ป๐ป๐ถ๐ป๐ด ๐๐ฎ๐ป๐๐ฎ๐ฟ๐ ๐ญ, ๐ฎ๐ฌ๐ญ๐ด ๐๐ผ ๐๐ฎ๐ป๐๐ฎ๐ฟ๐ ๐ญ๐ด, ๐ฎ๐ฌ๐ฎ๐ญ, the ๐๐ข๐น ๐๐ฆ๐ง๐ฐ๐ณ๐ฎ ๐ง๐ฐ๐ณ ๐๐ค๐ค๐ฆ๐ญ๐ฆ๐ณ๐ข๐ต๐ช๐ฐ๐ฏ ๐ข๐ฏ๐ฅ ๐๐ฏ๐ค๐ญ๐ถ๐ด๐ช๐ฐ๐ฏ ๐๐ข๐ธ (๐๐๐๐๐ ๐๐ข๐ธ) 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 ๐ฏ๐ฒ๐ด๐ถ๐ป๐ป๐ถ๐ป๐ด ๐๐ฎ๐ป๐๐ฎ๐ฟ๐ ๐ญ๐ต, ๐ฎ๐ฌ๐ฎ๐ญ ๐๐ผ ๐๐๐ป๐ฒ ๐ฏ๐ฌ, ๐ฎ๐ฌ๐ฎ๐ฏ, 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 ๐๐ฉ๐ฆ๐ค๐ฌ๐ญ๐ช๐ด๐ต ๐ฐ๐ง ๐๐ฆ๐ฒ๐ถ๐ช๐ณ๐ฆ๐ฎ๐ฆ๐ฏ๐ต๐ด (๐๐ฉ๐ฆ๐ค๐ฌ๐ญ๐ช๐ด๐ต) was released by the BIR as basis for the completeness of the submitted documents.
- For administrative claims for VAT refund or credit filed ๐ฏ๐ฒ๐ด๐ถ๐ป๐ป๐ถ๐ป๐ด ๐๐๐น๐ ๐ญ, ๐ฎ๐ฌ๐ฎ๐ฏ ๐๐ผ ๐ข๐ฐ๐๐ผ๐ฏ๐ฒ๐ฟ ๐ญ๐ณ, ๐ฎ๐ฌ๐ฎ๐ฐ, 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 ๐๐ฉ๐ฆ๐ค๐ฌ๐ญ๐ช๐ด๐ต.
- For administrative claims for VAT refund or credit filed ๐ฏ๐ฒ๐ด๐ถ๐ป๐ป๐ถ๐ป๐ด ๐ข๐ฐ๐๐ผ๐ฏ๐ฒ๐ฟ ๐ญ๐ด, ๐ฎ๐ฌ๐ฎ๐ฐ ๐๐ผ ๐ ๐ฎ๐ฟ๐ฐ๐ต ๐ฏ๐ญ, ๐ฎ๐ฌ๐ฎ๐ฑ, 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 ๐๐ฉ๐ฆ๐ค๐ฌ๐ญ๐ช๐ด๐ต. Applications with incomplete documents will not be accepted.
- For administrative claims for VAT refund or credit filed ๐ฏ๐ฒ๐ด๐ถ๐ป๐ป๐ถ๐ป๐ด ๐๐ฝ๐ฟ๐ถ๐น ๐ญ, ๐ฎ๐ฌ๐ฎ๐ฑ ๐ผ๐ป๐๐ฎ๐ฟ๐ฑ๐, 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 ๐๐ฉ๐ฆ๐ค๐ฌ๐ญ๐ช๐ด๐ต. 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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