REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
Quezon City

November 24, 2020

REVENUE MEMORANDUM ORDER NO. 47-2020

SUBJECT : Consolidated and Updated Guidelines and Procedures on the

Processing of Claims for Value-Added Tax Credit/ Refund Except
Those Under the Authority and Jurisdiction of the Legal Group

TO : All Internal Revenue Officials, Employees and Others Concerned

I. OBJECTIVES

1. To consolidate and amend existing revenue issuances on the processing of VAT

credit/refund claims filed under Sections 112 and 229 of the National Internal
Revenue Code of 1997 (Tax Code), as amended;

2. To provide uniform standard policies and procedures in the processing of applications

for VAT credit/refund from the time of the filing of the application up to payment;

3. To define the duties and responsibilities of different offices, revenue officers and
officials, as well as other personnel, in the different stages of processing;

4. To effectively facilitate and expedite the processing of claims, and grant the allowable
claims within the prescribed time as required by law and existing regulations; and

5. To streamline prescribed documentary requirements and reports for VAT

credit/refund processing.

II. POLICIES

1. All offices concerned shall prioritize the processing of VAT credit/refund claims filed
under Section 112 of the Tax Code, as amended, over other claims not requiring the
immediate issuance of Tax Credit Certificates (TCCs)/refund checks.

2. The processing offices authorized to receive “Application for VAT Credit/Refund

Claims” (BIR Form No. 1914) are as follows:

a. The VAT Credit Audit Division (VCAD) in the National Office shall receive
claims of direct exporters regardless of the percentage of export sales to total sales
and whose claims are anchored under Section 112 (A) of the Tax Code of 1997,
as amended, with the exception of the claims with a mix of VAT zero-rated sales
 emanating from sales of power or fuel from renewable energy sources pursuant
to Section 108(B)(7) of the Tax Code of 1997, as amended;

b. The Revenue District Office (RDO)/Large Taxpayers Audit Division (LTAD)

under the Large Taxpayers Service (LTS) where the taxpayer is registered having
jurisdiction over the taxpayer-claimant shall receive claims of taxpayers engaged
in other VAT zero-rated taxpayers, other than direct exporters, such as renewable
energy developers pursuant to Section 108(B)(7) of the Tax Code, as amended,
and those with indirect exports classified as effectively VAT zero-rated sales,
pursuant to Section 112 (A) of the Tax Code, as amended, and in Section II(2)(a)
of this Order.

c. The RDO/LTAD having jurisdiction over the taxpayer-claimant shall receive

claims of taxpayers whose VAT registration has been cancelled and those claims
for recovery of erroneously or illegally assessed or collected VAT pursuant to
Sections 112 (B) and 229, respectively, of the Tax Code, as amended.

3. Only applications with complete documentary requirements, as enumerated in the

Checklist of Requirements (Annexes A.1, A.2 or A.3), whichever is applicable, and
which are filed within the prescribed period, shall be received by the authorized
processing office.

4. One of the documentary requirements is the Delinquency Verification Certificate

(DVC) prescribed in Revenue Memorandum Circular No. 64-2019 (Annex “B”)
showing that the taxpayer has no outstanding (final and executory) tax liabilities as
defined under Section II (1) of Revenue Memorandum Order No. 11-2014. Hence,
the application shall not be accepted if such tax liabilities appear on the DVC, except
for outstanding VAT liability which may be deducted from the approved BIR portion
of the claim.

Applications where the DVC shows delinquent accounts other than VAT shall not be
received. The claimant has to settle first the tax liabilities so that a DVC with no tax
liabilities can be issued by the concerned DVC-issuing office. If the delinquent
accounts pertain to VAT liability and the amount is lower than the amount of claim
on local purchases, the application shall be accepted.

For claims where the outstanding VAT liability has been deducted from the claim, the
processing office shall prepare a list of taxpayers whose claims for tax refunds were
deducted with outstanding delinquent tax liabilities therefrom and furnish the same to
the Revenue Accounting Division (RAD) for claims filed in the BIR National Office
or Finance Division for claims filed in the Regional Offices together with the copy of
the approved report.

Even if the outstanding liability is VAT but the claim is purely from importations or
the claim includes input VAT on importations, and the BIR portion thereof is not
enough to cover payment for the VAT liability, the application shall not be accepted
unless there is proof that the liability has been paid in full by the taxpayer.

5. Tax Verification Notices (TVNs) shall be issued by the head of the processing office
to authorize the verification of VAT credit refund claims filed under Sections 112 and
Section 229 of the Tax Code, as amended. The TVNs shall still be manually issued
until such time that the Tax Verification Notice Monitoring System (TVNMS)/Case
Management System (CMS) are fully operational. The received application shall be

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 encoded in the Tax Credit Refund module under the Internal Revenue Integrated
System (IRIS) once the said system is deployed to concerned BIR offices.

6. Pursuant to Section 112 (C) of the Tax Code, as amended, the time frame to grant
claims for VAT refund is ninety (90) days from the date of submission of the official
receipts or invoices and other documents in support of the application. Thus, the start
of the 90-day period is from the actual filing of the application with complete
documents duly received by the processing office.

7. The claims shall be processed based on submitted documents for verification by the
assigned Revenue Officer (RO)/Group Supervisor (GS). This process shall not be
construed as an audit/investigation; hence, the claimant may be issued subsequently
an electronic Letter of Authority (LA) by an authorized office for that purpose.
However, the books of accounts and accounting records that may have relevance to
the claim of the taxpayer may be examined and verified upon request of the assigned
RO.

8. The reports of verification from the processing offices shall be forwarded to the
following offices for review prior to approval by the approving official:

a. Tax Audit Review Division (TARD) for dockets from the VCAD

b. Regional Assessment Division for dockets from the RDO

c. Office of the concerned Head Revenue Executive Assistant of the LTS for
dockets from the LTAD

9. The following are the revenue officials authorized to approve/disapprove the claims:

Processing Office Amount of Claim Approving Revenue Official

VCAD Not more than P 50 Assistant Commissioner (ACIR)
million Assessment Service (AS)

More than P 50 million Deputy Commissioner (DCIR) –

up to P 150 million Operations Group (OG)

More than P 150 million Commissioner (CIR)

LTAD under the LTS Regardless of amount ACIR – LTS

RDO Regardless of amount Regional Director

10. The result of the verification of the claim, whether approval or denial, shall be
communicated to the taxpayer-claimant, which shall be signed by the authorized
revenue official and shall be sent by the originating processing office.

11. Manually issued TCCs shall be converted by the concerned office to the Tax Credit
Refund System in the ITS until any subsequent development upon the roll-out of the
Internal Revenue Integrated System (IRIS).

III. PROCEDURES

A. Checklisting

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 1. Before officially receiving the application, the assigned Revenue Officer (RO)
in the processing office (VCAD/RDO/LTAD) shall:

a. Check the completeness and propriety in the accomplishment of the

application form for VAT Credit/ Refund (BIR Form No. 1914);
b. Review the attached documents based on the applicable Checklist of
Requirements to determine if they are complete with the required signatures
and sworn statements;

c. Ensure that the claim is being filed within the prescribed period. The time
of filing the claim shall be verified, to wit:

i. For claims filed under Section 112(A) of the Tax Code, as amended,
within two years after the close of the taxable quarter when the sales
were made;

ii. For claims filed under Section 112 (B), within two years from the date
of cancellation of VAT registration, which is from the date of the
issuance of the BIR tax clearance; and

iii. For claims filed under Section 229, within two years from the payment
of the tax.

d. Verify any outstanding tax liability from the submitted DVC; and

e. Determine from the submitted “Taxpayer’s Attestations” (Annex A.1.1) or

from the Electronic Letter of Authority Monitoring System (eLAMS) if
there is an eLA issued to the taxpayer for the audit of VAT liability or all
internal revenue tax liabilities covering the same taxable year/period of
claim.

2. The RO shall ascertain that the name of the signatory appearing on the
application form is that of the duly authorized person/representative on the
Special Power of Attorney or Secretary’s Certificate, as the case may be.

B. Verification of Claims Filed Under Section 112(A) of the Tax Code, as Amended

1. The head of the processing office (VCAD/RDO/LTAD) shall issue a Tax

Verification Notice (TVN) to authorize the verification of the application of
VAT credit/refund.

2. The assigned Revenue Officer/s shall:

a. Furnish the taxpayer-claimant with the original copy of the TVN and require
the acknowledgment receipt on the duplicate copy from his/its responsible
officer or staff.

b. Familiarize with the business of the taxpayer and determine the economic
activity in which he/it is engaged in, whether sale of goods, properties,
services and other lines of business aside from the principal undertaking,
based on the VAT returns, financial statements and other sources within the
Bureau and through on-line facilities.

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c. Establish the existence and legitimacy of the business of the taxpayer-
claimant; i.e., he/it is not a mere conduit or agent to claim input taxes for
another, by conducting ocular inspection of the taxpayer’s premises, such
as production plant, sales outlets and/or storage facilities, when necessary.

d. Ascertain the legal basis of the claim.

e. Verify from the Bureau’s information system or offices concerned the
following:
 Number of branches and facilities with corresponding locations
 Tax types duly registered for the branches and facilities
 Registered books of accounts for the principal office and branches
 The issued Authority to Print (ATP) for accountable forms required for
principal registration, such as sales invoices and official receipts and for
secondary registration, acknowledgment receipts and delivery receipts,
etc.
 Permit to use loose-leaf invoices/receipts/books of accounts
 Approved Computerized Accounting System (CAS) and Computerized
Books of Accounts (CBA) or components thereof
 VAT returns and Income Tax Returns data from BIR Integrated Tax
System (ITS)/Internal Revenue Integrated System (IRIS) or from the
Electronic Filing and Payment System (eFPS) for eFPS filers. In case the
said returns could not be verified from the system, the processing office
should secure a certification from the RDO or LTAD concerned as to the
authenticity and accuracy of the data appearing in the copy/ies submitted
by the taxpayer-claimant.
 For indirect export sales or zero-rated sales other than those emanating
from direct exports, the indorsement of investment promotion agencies
(IPAs) to the Bureau of the exemptions/incentives granted during the
period covered by the claim to the registered business enterprise (RBE)
claiming such incentive shall be verified from the Audit Information Tax
Exemption and Incentives Division (AITEID). In cases where records of
the BIR do not show that the respective IPA has not yet endorsed the
RBE, the processing office may verify from the IPA whether such RBE
is qualified for certain tax incentives particularly VAT zero-rating.
 All other relevant information available in the BIR records.

In cases where the authenticity of the document can be verified

electronically or online [e.g., through “quick-response” (QR) codes)], the
assigned evaluator shall attach to the docket, a printout of the screenshot of
the result of the verification from the facility hosting the electronic/online
system with the duly-signed notation that the same has been verified
through the said system.

f. Study the accounting methods and peculiarities in the industry group where
the taxpayer belongs.

g. Analyze the financial statements and notes to financial statements to

determine the accounting method of sales and income recognition,

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 accounting period, input tax existence in the asset account, sources of input
taxes, related-party transactions and other relevant information.

h. Conduct interview, where necessary, with responsible and authorized

finance, accounting, sales and other personnel to further familiarize with
business operations related to sales and purchases, as well as other activities
that may relate to the claim.

i. Request for books of accounts and other relevant accounting records, as

necessary, to determine recording of the claim and reconcile findings and
discrepancies noted.

j. Perform verification procedures for sales of goods in Annex “C.1”.

k. Perform verification procedures for sales of services in Annex “D”.

l. Perform verification procedures for purchases and input tax in Annex “E”.

3. In the course of the verification of claims, the RO with the approval of the head
of office and upon recommendation of the GS, shall:

a. Recommend deduction from the claim such amount that may lead to the
imposition of output VAT based on the submitted documents;

b. Refer, through a memorandum, to the RDO/LTAD having jurisdiction over

the taxpayer-claimant for clarification, investigation or appropriate action,
any findings that may result in deficiency assessment of internal revenue
taxes, if any; and

c. If the taxpayer has a VAT liability, prepare a request for the computation of
the total tax liability, up to the 90th day of the processing of the claim, from
the Accounts Receivable Monitoring Division (ARMD)/Large Taxpayers
Collection Enforcement Division (LTCED) of the National
Office/Collection Division (CD) of the regional office.

4. The RO shall verify and ascertain that all input taxes claimed are within the
period covered by the application for VAT credit/refund and/or are attributable
to the period covered by the claim as in the case of amortized input taxes from
purchases of capital goods exceeding one million pesos (P1,000,000.00) in a
calendar month pursuant to Section 110(A) of the Tax Code, as amended.

5. The assigned RO/s shall validate the original copies presented by the claimant,
which shall be returned after stamping “VAT Refund/Credit Claimed” thereto.

6. The RO shall verify and ascertain that the amount of the claim applied for was
shown as a deduction from the available input tax in the VAT return filed and
submitted on or before the date of the application for VAT credit/refund.

7. The RO shall prepare a memorandum report recommending the

approval/disapproval of the claim for VAT credit/ refund for review and
preliminary approval of the Group Supervisor and head of the processing
office.

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 8. The head of office shall ensure compliance of the time frame per Annex “F”
for the verification, processing and submission of the report and complete
docket of the claim to the reviewing office.

9. In addition to the documents submitted by the taxpayer-claimant, the RO shall

prepare, attach and submit, together with the abovementioned memorandum,
which shall form part of the docket of the claim, the following:

a. Documents Required for the VAT Credit/Refund Claim Docket

(Annex “G.1”)

b. Authority to Issue VAT Refund/Tax Credit Certificate (Annex “H”)

c. VAT Credit/Refund Notice on Local Purchases (Annex “I.1”) or VAT

Credit/Refund Notice on Local Purchases and Importations (Annex “I.2”),
whichever is applicable

d. VAT Credit/Refund Covering Sheet (Annex “J.1”/”J.2”/”J.3”)

C. Verification of Claims Filed Under Section 112(B) of the Tax Code, as Amended

1. The head of the processing office (RDO/LTAD) shall issue a Tax Verification
Notice (TVN) to authorize the verification of the application of VAT
credit/refund.

2. The assigned Revenue Officer/s shall:

a. Furnish the taxpayer-claimant with the original copy of the TVN and
require the acknowledgment receipt on the duplicate copy from his/its
responsible officer or staff.

b. Familiarize with the business of the taxpayer and determine the economic
activity in which he/it is engaged in, whether sale of goods, properties,
services and other lines of business aside from the principal undertaking,
based on the VAT returns, financial statements and other sources within
the Bureau and through on-line facilities.

c. Establish the existence and legitimacy of the business of the taxpayer-

claimant; i.e., he/it is not a mere conduit or agent to claim input taxes for
another, by conducting ocular inspection of the taxpayer’s premises, such
as production plant, sales outlets and/or storage facilities, when necessary.

d. Ascertain the legal basis of the claim.

e. Verify from the Bureau’s information system the following:

 Number of branches and facilities with corresponding locations
 Tax types duly registered for the branches and facilities
 Registered books of accounts for the principal office and branches
 The issued Authority to Print (ATP) for accountable forms required for
principal registration such as sales invoices and official receipts, and for

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 secondary registration, acknowledgment receipts and delivery receipts,
etc.
 Permit to use loose-leaf invoices/receipts/books of accounts
 Approved Computerized Accounting System (CAS) and
Computerized Books of Accounts (CBA) or components thereof

f. Study the accounting methods and peculiarities in the industry group where
the taxpayer belongs.

g. Analyze the financial statements and notes to financial statements to

determine the accounting method of sales and income recognition,
accounting period, input tax existence in the asset account, sources of input
taxes, related-party transactions and other relevant information.

h. Conduct interview, where necessary, with responsible and authorized

finance, accounting, sales and other personnel to further familiarize with
business operations related to sales and purchases, as well as other activities
that may relate to the claim.

i. Request for books of accounts and other relevant accounting records, as

necessary, to determine recording of the claim and reconcile findings and
discrepancies noted.

j. Perform verification procedures for sales of goods in Annex “C.2”.

k. Perform applicable verification procedures for sales of services in

Annex “D”.

l. Perform applicable verification procedures for purchases and input tax in

Annex “E”.

3. If investigation was conducted for the taxable year(s)/period(s) covered by the

claim, the RO shall refer to the report(s) corresponding audit to determine if
the input taxes being claimed had been applied against the deficiency VAT or
the input tax carried over from the previous period had been disallowed.

4. In the course of verification of claims, the RO with the approval of the head of
office and upon recommendation of the GS, shall:

a. Recommend deduction from the claim such amount that may lead to the
imposition of output VAT based on the submitted documents.
b. Disallow input taxes which had been offset against VAT liability arising
from audit findings and input taxes carried over from previous year/period
which had been disallowed upon audit, as well as input taxes carried over
which cannot be supported by suppliers’ invoices and/or official receipts.

c. If the taxpayer has a VAT liability, prepare a request for the computation
of the total tax liability, up to the 90th day of the processing of the claim,
from the Accounts Receivable Monitoring Division (ARMD)/Large
Taxpayers Collection Enforcement Division (LTCED) of the National
Office/Collection Division (CD) of the regional office.

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 5. The RO shall prepare a memorandum report recommending the
approval/disapproval of the claim for VAT credit/refund for review and
preliminary approval of the Group Supervisor and head of the processing
office.

6. The head of office shall ensure compliance of the time frame per Annex “F”
for the verification, processing and submission of the report and complete
docket of the claim to the reviewing office.

7. In addition to the documents submitted by the taxpayer-claimant, the RO shall

prepare, attach and submit, together with the abovementioned memorandum,
which shall form part of the docket of the claim, the following:
a. Documents Required for the VAT Credit/Refund Claim Docket
(Annex “G.2”)
b. Authority to Issue VAT Refund/Tax Credit Certificate (Annex “H”)
c. VAT Credit/Refund Notice on Local Purchases (Annex “I.1”) or
VAT Credit/Refund Notice on Local Purchases and Importations
(Annex “I.2”), whichever is applicable
d. VAT Credit/Refund Covering Sheet (Annex “J.1”/”J.2”/”J.3”)

D. Verification of Claims Filed Under Section 229 of the Tax Code, as Amended

1. The head of the processing office (RDO/LTAD) shall issue a Tax Verification
Notice (TVN) to authorize the verification of the application of VAT
credit/refund.

2. The assigned Revenue Officer/s shall:

a. Furnish the taxpayer-claimant with the original copy of the TVN and
require the acknowledgment receipt on the duplicate copy from his/its
responsible officer or staff.
b. Verify the letter request of the taxpayer-claimant if it states the factual
and/or legal basis of the claim.

3. In the course of the verification of claims, the RO with the approval of the head
of office and upon recommendation of the GS, shall:

a. Recommend deduction from the claim such amount that may lead to the
imposition of output VAT based on the submitted documents; and
b. If the taxpayer has a VAT liability, prepare a request for the computation of
the total tax liability, up to the 90th day of the processing of the claim, from
the Accounts Receivable Monitoring Division (ARMD)/Large Taxpayers
Collection Enforcement Division (LTCED) of the National
Office/Collection Division (CD) of the regional office.

4. The RO shall validate the bank deposit slip, debit memo or proof of payment
of the erroneously or illegally collected tax submitted by the taxpayer-claimant
against the Bureau’s information system and/or stand-alone system, as well as
the manual collection records of the processing office.

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 5. The RO shall determine the actual date of collection of the tax from the proofs
of payment submitted by the taxpayer-claimant and from the aforesaid data
within the Bureau to ascertain that the claim was filed within the two-year
period from payment of the tax sought to be refunded.

6. The RO shall prepare a memorandum report recommending the

approval/disapproval of the claim for VAT credit/refund for review and
preliminary approval of the Group Supervisor and head of the processing
office.

7. In addition to the documents submitted by the taxpayer-claimant, the RO shall

prepare, attach and submit, together with the abovementioned memorandum,
which shall form part of the docket of the claim, the following:
a. Documents Required for the VAT Credit/Refund Claim Docket
(Annex “G.3”)
b. Authority to Issue VAT Refund/Tax Credit Certificate (Annex “H”)
c. VAT Credit/Refund Notice on Local Purchases (Annex “I.1”) or

d. VAT Credit/Refund Notice on Local Purchases and Importations

(Annex “I.2”), whichever is applicable
e. VAT Credit/Refund Covering Sheet (Annex “J.1”/”J.2”/”J.3”)

E. Review of Reports and Dockets

1. The RO-reviewer shall conduct a review of the endorsed docket of the claim,
which is recommended for approval/disapproval based on the representations
of the documents attached to the docket that were verified by the processing
office. Checking of the related supporting documents (e.g., sales
invoices/official receipts for purchases and sales including export documents
and import documents) shall be on sample basis only due to limited time
allotted for review depending on the degree of confidence that may be given
on the result of evaluation and verification conducted by the processing offices.
This process is not an investigation or verification of the documents in support
of the schedules attached to the docket.

2. The RO-reviewer, GS and head of the reviewing office shall ensure the
correctness of the legal basis of the claim, the propriety of the recommendation,
whether approval or denial/disapproval, correctness of the amount
recommended for approval, if any, and the completeness of the documents,
schedules and working papers endorsed by the processing office.

3. The RO-reviewer shall prepare the memorandum report containing the

recommendation based on the result of review addressed to the concerned
approving officer.

4. Except for claims filed under Section 229 of the Tax Code, as amended, the
heads of office shall ensure compliance of the time frame per Annex “F “for
the review and submission of the report and complete docket of the claim to
the approving office.

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F. Approval of the Report

1. The approving official identified in Item II.10 of this Order shall prioritize the
final review of the docket and memorandum report recommending approval or
denial/disapproval of the claim.

2. The approving official shall ascertain the correctness of the legal basis of the
claim, the propriety of the recommendation, whether approval or disapproval,
and correctness of the amount recommended for approval, if any.

3. Except for claims filed under Section 229 of the Tax Code, as amended, the
approving official shall ensure compliance of the time frame per Annex “F” for
the final review and approval of the report.

4. Upon approval of the report, the approving official shall transmit the docket of
the claim to the concerned office for preparation of the TCC/Disbursement
Voucher (DV) or denial letter, whichever is applicable.
For TCC – to the processing office
For VAT refund – reviewing/processing office
For denial letter – processing office

5. The approving official shall sign the TCC/DV and Budget Utilization Request
and Status (BURS) for approved claims, or denial letter based on an approved
report recommending denial of the claim.

G. Processing and Issuance of TCC/Refund Check

1. For claims approved where the application is a TCC, the RO of the processing
office shall prepare the TCC. The RO, GS and head of office shall affix their
initials on the copies of the TCC other than the original and forward the TCC
with the docket to the authorized approving official for signature.

If the taxpayer has a VAT liability and the approved claim will suffice to settle
the liability, the RO shall prepare two (2) TCCs. One (1) TCC with a notation
that the same shall be used to pay the VAT liability as computed by the
ARMD/LTCED/Collection Division of the regional office, and another TCC
for the balance after deducting the amount of the VAT liability.

2. For approved VAT refund claims from the following processing offices, the
DV and BURS shall be prepared, to wit:

Processing Office Office to Prepare

VCAD TARD
LTAD LTAD
RDO Regional Assessment Division

3. The approving official shall sign the DV and BURS, and transmit the complete
docket with the approved report to the Finance Service in the National Office/
Finance Division in the regional office.

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 4. The Accounting Division and Finance Service/Finance Division and Office of
the Assistant Regional Director shall process and approve the Disbursement
Voucher for payment of the claim based on the approved report and contents
of the docket in accordance with existing rules and regulations within the
prescribed time frame in Annex “F”.

5. The Administrative Service in the National Office/Administrative and Human

Resource Division in the regional office shall prepare and issue the refund
check based on the approved voucher in accordance with existing rules and
regulations.

H. Transmittal of Docket of Approved Claim on Importation

1. The processing offices shall send an advance confirmation at

tccsecretariat@customs.gov.ph before the transmittal of the approved claims to
the Bureau of Customs (BOC), indicating the following details:
Name of Tax Period Amount Approving
Taxpayer Type Covered Approved Official

2. The endorsement of the docket to the BOC shall be signed by the approving
official identified in Item II.9 of this Order, except for the approved claims on
importation processed by the LTAD, which shall be endorsed by the
Commissioner.

3. Upon receipt of the acknowledgment and authentication from the Tax Credit
Committee of the BOC regarding the abovementioned email, the RO who
processed the claim or any BIR personnel authorized by the head of the
processing office shall hand carry and submit the entire docket of the approved
claim to the Receiving Unit of the BOC Commissioner.

IV. REPORTING

Pursuant to Section 6 of Joint Circular (JC) No. 001-2018 of the Department of

Finance (DOF), Department of Budget and Management (DBM), Bureau of Treasury
(BTr), Bureau of Customs (BOC) and Commission on Audit (COA), the BIR shall
submit to the BTr, DBM and DOF a monthly report of actual VAT claims and
disbursements/utilizations on or before the 8th day of the ensuing month.

In view thereof, Tax Credit/Refund (TCR) reports shall be submitted to the

Assessment Service, Attention: Chief, Assessment Programs Division not later than the
3rd day of each month, to wit:

1. From the processing offices – Monthly Report on Claims for Tax Credit/Refund
Filed (Annex “K”) and Monthly Report on Tax Credit/Refund Processed
(Annex “L”)

2. From the reviewing offices -– Monthly Report on Claims for Tax Credit/Refund
Reviewed and Acted Upon (Annex “M”)

3. From the approving offices - Monthly Report on Claims for Tax Credit/Refund
Approved and Granted (Annex “N”)

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 To facilitate the preparation and submission of the required report under JC
No. 1-2018, the following shall be observed and complied with:

1. The duly signed TCR reports by the authorized officials, together with all copies
attached to the report in Microsoft Excel, shall be scanned and emailed to
apd@bir.gov.ph.

2. In case of issuance of the refund check or TCC beyond the 90-day period mandated
under Section 112(C) of the Tax Code, as amended, and implemented by Revenue
Regulations (RR) No. 13-2018, as amended by RR No. 26-2018, the detailed
reason for the delay shall be indicated on the Monthly Report on Claims for Tax
Credit/ Refund Approved and Granted.

V. REPEALING CLAUSE

All revenue issuances or portions thereof inconsistent herewith are hereby amended,
modified or revoked accordingly.

VI. EFFECTIVITY

This Order takes effect immediately.

(Original Signed)
CAESAR R. DULAY
Commissioner of Internal Revenue

I-1/rda

ASDG _____
SCD _____
MLIB _____
RPSV _____
LCB _____
CTB _____

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