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RMC No. 102-2018: Amends further RMC No. 17-2018, specifically the deadline for processing of pending VAT refund/credit claims filed prior to effectivity of RMC No. 54-2014

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Summary

RMC No. 102-2018 further amends RMC No. 17-2018 by moving the deadline for processing certain pending VAT refund/credit claims.

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Key points

  1. New deadline. The deadline for pending VAT refund/credit claims filed before the effectivity of RMC No. 54-2014 moves from December 14, 2018 to March 29, 2019.

Who is affected

  • Filers of VAT refund/credit claims made before RMC No. 54-2014 took effect

Deadlines and effectivity

  • New processing deadline: March 29, 2019
  • Previous deadline: December 14, 2018

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (4)

Cites, Cited by CollapseExpand
CitesRMC No. 17-2018RMC No. 53-2018RMC No. 54-2014
Cited byRMC No. 38-2019

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.