Supreme Court PH

WORK SUSPENSION: 6th MCTC of Altavas-Balete, Aklan suspended work today, June 19, 2026, in view of a scheduled power interruption.

Nilinaw ng kung kailan opisyal na nagsisimula ang takdang panahon ng pagpoproseso o processing period para sa value-added tax (VAT) refund claims o hiling na VAT refund.

Sa isang Desisyon na isinulat ni Associate Justice Maria Filomena D. Singh, in-update ng Ikatlong Dibisyon ng Korte Suprema ang buod ng mga panuntunan kung kailan magsisimula ang mga processing period para sa mga VAT refund claim sa ilalim ng Seksyon 112(A) ng Tax Code. Ipinaliwanag ang mga patakarang ito sa kaso ng Commissioner of Internal Revenue (CIR) v. Dohle Shipmanagement Philippines Corporation at binago ngayon base sa mga nagbabagong polisiya.

- Para sa mga administrative claim para sa VAT refund o credit na isinumite bago ang Hunyo 11, 2014, nagsisimula ang 120-day period o 120-araw na bilang na panahon sa petsa ng paghahain ng hiling kapag ang taxpayer ay nagpasa ng kumpletong dokumento kasabay nito, o kaya ay nagpahayag na hindi na sila magsusumite ng karagdagang mga dokumento. Kung hindi ipinaalam ng Bureau of Internal Revenue (BIR) sa taxpayer na kulang ang kanilang mga dokumento, magsisimula ang 120-araw na bilang sa araw ng pagpasa ng taxpayer. Kung ipinaalam naman ng BIR na may kailangan pang karagdagang dokumento, magsisimula ang 120-araw na bilang sa araw ng pagpasa nito o sa pagtatapos ng ibinigay na 30-araw na palugit para magsumite.

- Para sa mga administrative claim para sa VAT refund o credit na isinumite mula Hunyo 11, 2014 hanggang Disyembre 31, 2017, ang 120-araw na bilang ay magsisimula sa mismong petsa ng paghahain ng hiling na may kasamang kumpletong mga dokumento. Hindi na pinapayagan ang taxpayer na magsumite pa ng karagdagang mga dokumento pagkatapos maihain ang claim.

- Para sa mga administrative claim para sa VAT refund o credit na isinumite simula Enero 1, 2018 hanggang Enero 18, 2021, pinaikli ng Tax Reform for Acceleration and Inclusion Law (TRAIN Law) ang 120-araw na bilang para sa pagpoproseso ng CIR patungong 90 araw na lamang. Ang 90-araw na bilang ay magsisimula sa pagpasa ng mga official receipt o invoice at iba pang mga sumusuportang dokumento para sa aplikasyon ng VAT refund. Hindi tatanggapin ang aplikasyon kung hindi kumpleto ang mga dokumento. Agarang tatanggihan ang anumang claim na walang sapat na patunay o dokumento na magreresulta sa buo o bahagyang denial o pagsantabi ng refund.

- Para sa mga administrative claim para sa VAT refund o credit na isinumite mula Enero 19, 2021 hanggang Hunyo 30, 2023, ang 90-araw na bilang ay magsisimula sa pagpasa ng mga opisyal na resibo o invoice at iba pang mga sumusuportang dokumento para sa aplikasyon ng VAT refund. Isang Checklist of Requirements ang inilabas ng BIR para maging batayan kung kumpleto ang mga isinumiteng dokumento.

- Para sa mga administratibong hiling para sa VAT refund o credit na isinumite mula Hulyo 1, 2023 hanggang Oktubre 17, 2024, ang 90-araw na bilang ay magsisimula sa pagpasa ng mga opisyal na resibo o invoice at iba pang mga sumusuportang dokumento para sa aplikasyon ng VAT refund, na nakasaad sa Checklist.

- Para sa mga administratibong hiling para sa VAT refund o credit na isinumite mula Oktubre 18, 2024 hanggang Marso 31, 2025, ang 90-araw na bilang ay magsisimula sa pagtanggap ng processing office o tanggapan ng pagpoproseso sa hiling o aplikasyon para sa VAT refund na may kumpletong dokumento, ayon sa itinatakda ng Checklist. Hindi tatanggapin ang mga aplikasyon na hindi kumpleto ang dokumento.

- Para sa mga administrative claim para sa VAT refund o credit na isinumite simula Abril 1, 2025 patuloy, ang 90-araw na bilang ay magsisimula sa pagpasa ng mga certified true copy ng mga invoice o opisyal na resibo at iba pang mga sumusuportang dokumento para sa aplikasyon ng VAT refund, gaya ng nakasaad sa Checklist. Hindi tatanggapin at hindi ipoproseso ng tanggapan ng pagpoproseso ang aplikasyon kung hindi kumpleto ang mga dokumento.

Basahin ang press release sa https://sc.judiciary.gov.ph/?p=167773

Basahin ang Desisyon sa https://sc.judiciary.gov.ph/?p=164115.

Sumunod sa Credit Attribution Policy ng SC PIO: https://sc.judiciary.gov.ph/credit-attribution-policy/.

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.

Copying of this content is subject to the SC PIO’s Credit Attribution Policy: https://sc.judiciary.gov.ph/credit-attribution-policy/.

As part of its 125th Anniversary celebration, the (SC) recognized the creativity of Filipino photographers and visual storytellers through its photography contest themed “Accessible and Inclusive Justice,” during an awarding ceremony held on June 15, 2026, at the SC Session Hall.

Launched in February 2026, the contest invited Filipino photographers and creatives to capture images reflecting both the realities and aspirations of justice in everyday life.

The contest featured three categories: Single Photo, Photo Essay, and Long-Term Project.

More than 2,200 photographers and creatives from across the country submitted entries.

The panel of judges was chaired by SC Senior Associate Justice (SAJ) Marvic M.V.F. Leonen.

The winners were formally recognized during the awarding ceremony attended by the members of the Court, led by Chief Justice Alexander G. Gesmundo, SAJ Leonen, and SC Associate Justices Amy C. Lazaro-Javier, Jose Midas P. Marquez, and Raul B. Villanueva.

In his remarks, SAJ Leonen thanked the participants for sharing powerful perspectives on access to justice and reflected on the role of photography in revealing overlooked realities faced by Filipinos. He further underscored how the photographs prompted reflection on the nature of adjudication and commended the contestants for confronting difficult truths and encouraging deeper awareness.

In her closing message, SC Spokesperson Atty. Camille Sue Mae L. Ting emphasized the power of photography as a storytelling tool. She added that the photographs highlight both progress and continuing responsibility in making justice accessible.

The following were awarded the Grand Prize in their respective categories: Nathaniel E. Carampatana for Single Photo, Jamir Lyndon O. Lumbao for Photo Essay, and Michael D. Varcas for Long-Term Project.

Second and Third Prizes were also awarded, as well as Honorable Mention awards for the Single Photo and Photo Essay categories.

The winning photographs are exhibited at the SC Lobby starting June 15, 2026, as part of the SC’s continuing commemoration of its 125th Anniversary.

Read more at: https://sc.judiciary.gov.ph/?p=167758

WORK SUSPENSION: All courts in Boac and Gasan in Marinduque suspend work on June 22, 2026, in view of a scheduled power interruption.

The filing of time-bound pleadings and the issuance of time-bound resolutions and decisions, except in matters requiring immediate court action (applications for bail, release orders, writs of habeas corpus, and other similar urgent reliefs), are SUSPENDED until normal court operations resume.

The courts shall have sufficient staff members to act on urgent requests for bail, orders of release, writs of habeas corpus, and similar urgent reliefs.

WORK SUSPENSION: All courts in Socorro, Oriental Mindoro suspend work on June 22, 2026, in view of the Municipality’s Founding Anniversary.

The filing of time-bound pleadings and the issuance of time-bound resolutions and decisions, except in matters requiring immediate court action (applications for bail, release orders, writs of habeas corpus, and other similar urgent reliefs), are SUSPENDED until normal court operations resume.

The courts shall have sufficient staff members to act on urgent requests for bail, orders of release, writs of habeas corpus, and similar urgent reliefs.

WORK SUSPENSION: 3rd MCTC of Villaverde–Quezon, Nueva Vizcaya suspends work on June 22, 2026, in view of the Municipality's 69th Founding Anniversary.

The court shall have sufficient staff members to act on urgent requests for bail, orders of release, writs of habeas corpus, and similar urgent reliefs.

WORK SUSPENSION: All first and second-level courts in Lipa City, Batangas suspend work and Saturday duty on June 20, 2026, in view of the 79th Cityhood Anniversary.

The courts shall have sufficient staff members to act on urgent requests for bail, orders of release, writs of habeas corpus, and similar urgent reliefs.