RMO No. 8-2025: Amends Certain Provisions and Procedures Under Revenue Memorandum Order (RMO) No. 25-2024 in the Processing of Tax Credit or Refund of Excess/Unutilized Creditable Withholding Taxes (CWT) on Income Pursuant to Section 76(C), in relation to Sections 204(C) and 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code)

Key points

1. Burden of proof. Section I(6) of RMO No. 25-2024 is amended. The claimant bears the burden of proving withholding, and no refund is granted until the authenticity and veracity of BIR Form No. 2307 or BIR Form No. 1606, whichever applies, is verified.
2. BIR Form No. 2307. It must be established that the withholding tax was declared in the Alphabetical List of Payees filed by the claimant’s withholding agents in BIR Form No. 1604-E or 1601-EQ, whichever applies.
3. BIR Form No. 1606. For a claimant in real estate business, it must be shown that the taxes withheld were filed and remitted to the government.
4. Requests to other BIR offices. Section II(A)(3)(b)(b.2) is amended. The Revenue Officer requests documents from the appropriate BIR Office within 30 days from official receipt of the application. That office furnishes them within fifteen (15) days from receipt, and this period counts within the processing office’s allotted days.
5. Penalty for non-compliance. BIR offices that do not comply or cause delay are dealt with under Section 269(J) of the Tax Code.
6. Annexes. Annexes D.1 and D.2 of RMO No. 25-2024 are amended to align with the change to Section I(6).

Who is affected

• Claimants of income tax credit or refund of excess CWT
• Revenue Officers and BIR processing offices

Deadlines and effectivity

• Issued February 19, 2025
• Request to other offices: within 30 days from receipt of application
• Reply by requested office: within fifteen (15) days