RMO No. 34-2025: Guidelines and Procedures Regarding Requests for Issuance of a Certified True Copy of the Commissioner of Internal Revenue’s Decision on an Administrative Appeal Against a Final Decision on Disputed Assessment and on a Denial of the Claims for Refund of Value-Added Tax and Excise Tax under Sections 112 (C) and 135-A of the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066, under the Jurisdiction of the Appellate Division

Key points

1. Covered decisions. The CTC covers the CIR’s decision on an administrative appeal against an FDDA and on denial of refund claims of VAT and Excise Tax under Sections 112(C) and 135-A of the NIRC, as amended by RA No. 12066.
2. Written request. The request states the taxpayer’s name and the taxable year involved. The taxpayer or an authorized representative signs it.
3. Individual taxpayers. A photocopy of one (1) government-issued ID with name, picture and signature is required. A representative also presents an original Special Power of Attorney and a photocopy of a government-issued ID of both the taxpayer and the representative.
4. Corporations and non-individuals. An original Board Resolution, Written Resolution (for a one-person corporation) or Secretary’s Certificate names the authorized representative and the purpose. A photocopy of a government-issued ID of both the signatory and the representative is also required.
5. Fees. Proof of payment of the Certification Fee issued by the General Services Division (GSD) at the BIR National Office is required. Documentary stamp tax must also be paid.

Who is affected

• Taxpayers and authorized representatives requesting a CTC
• Individual taxpayers
• Corporations and non-individual taxpayers