Supreme Court Clarifies VAT Refund Claim Deadlines

• The Supreme Court clarified the prescriptive periods for VAT refund claims.
• For claims filed before June 11, 2014, the 120-day period begins when the taxpayer indicates complete documents or after 30 days of submitting additional documents requested by the BIR.
• For claims filed from June 11, 2014 to December 31, 2017, the 120-day period begins from the date of filing with complete documents, and no additional documents can be submitted.
• For claims filed starting January 1, 2018, the BIR has 90 days to resolve the claim from the date of filing with complete documents, and no additional documents can be requested.
• The taxpayer must file the administrative claim within two years from the end of the taxable quarter.

Source: gmanetwork.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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