The Philippines Bureau of Internal Revenue (BIR) has published Revenue Memorandum Circular (RMC) No. 101-2021 of 17 September 2021, which extends the deadline for the filing of VAT refund requests. In particular, RMC No. 101-2021 provides that due to the temporary closure of the VAT Credit Audit Division (VCAD) until 3 October 2021 in compliance with protocols for mitigating the COVID-19 pandemic, the deadline for filing VAT refund requests is extended to 15 October 2021 where the standard t…