RMC No. 102-2026: Amending Certain Provisions of Revenue Memorandum Circular (RMC) No. 75-2024, as Amended by RMC No. 14-2025, which Prescribed the Mandatory Requirements for Claims for Tax Credit or Refund of Excess or Unutilized Creditable Withholding Taxes 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, Except Those Under the Authority and Jurisdiction of the Legal Group

September 29, 2026

RMC No. 102-2026 Amending Certain Provisions of Revenue Memorandum Circular (RMC) No. 75-2024, as Amended by RMC No. 14-2025, which Prescribed the Mandatory Requirements for Claims for Tax Credit or Refund of Excess or Unutilized Creditable Withholding Taxes 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, Except Those Under the Authority and Jurisdiction of the Legal Group

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