RMC No. 16-2019: Clarifies the validity of the Certifications on the existence of Outstanding Tax Liabilities and Certification on the Status of Cases Pending legal or judicial resolution of Taxpayers claiming for VAT refund

Key points

1. Certifications covered. The Certification on Outstanding Tax Liability/ies of Taxpayer and the Certification on the Status of Cases Pending Legal or Judicial Resolution.
2. Validity. Each is valid for six (6) months from the date of issuance, for the specific purpose of meeting the requirements of VAT refund claims under RMO No. 29-2014, as amended by RMO No. 42-2018.

Who is affected

• Taxpayers claiming VAT refund

Deadlines and effectivity

• Valid for six (6) months from date of issuance