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BIR expedites processing and granting of VAT refund claims
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BIR expedites processing and granting of VAT refund claims

The Bureau of Internal Revenue (BIR) released its latest Revenue Memorandum Circular (RMC) to revise the guidelines for the processing and granting of value-added tax (VAT) refund claims to taxpayers in the Philippines.

RMC No. 47-2019, signed by BIR Commissioner Caesar R. Dulay, provides uniform guidelines and prescribes the revised documentary requirements for the processing and granting of VAT refund claims under Section 112 of the National Internal Revenue Code (NIRC) of 1997. The RMC excludes claims processed under the authority of the Legal Service, thus amending specific provisions in RMC Nos. 5-2011 and 17-2018.

General Policies of RMC No. 47-2019

According to the RMC, the timeframe in processing and granting claims for VAT refund is 90 days from when the individual submitted their official receipts, invoices, and other supporting documents under Section 112 (A) and (B) of the NIRC.

Taxpayers engaged in VAT zero-rated sales and those with canceled VAT Registrations must submit their “Application for Tax Credits/Refunds” (BIR Form No. 1914) to the Revenue District Office (RDO) in their area. On the other hand, direct exporters must file their BIR Form No. 1914 at the VAT Credit Audit Division (VCAD) at the BIR National Office Building in Diliman, Quezon City.

Individuals filing for a refund claim but with canceled VAT registrations due to business closure or changes in their status under Section 106(C) of the NIRC must report to the BIR office where the taxpayer registered for their tax clearance, within 2 years from the issuance of the clearance.

Taxpayer-claimants requesting for VAT refunds must ensure the documents they submit upon filing are complete and authentic. Failure to submit complete and authentic documents to support the refund claim will result in non-acceptance of the application for refund.


  • Leandro

    Leandro Hulog is a Contributor for AHC Certified Public Accountants Limited Co. He writes content with the CPA's guidance to provide readers with a clear overview of each accounting, bookkeeping and taxation needs.

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