RMC No. 103-2026: Amending Certain Provisions of Revenue Memorandum Circular No. 74-2024 which Prescribed the Mandatory Requirements for Claims for Credit or Refund of Taxes Erroneously or Illegally Received or Collected or Penalties Imposed Without Authority Pursuant to Section 204(C), in Relation to Section 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. 103-2026 Amending Certain Provisions of Revenue Memorandum Circular No. 74-2024 which Prescribed the Mandatory Requirements for Claims for Credit or Refund of Taxes Erroneously or Illegally Received or Collected or Penalties Imposed Without Authority Pursuant to Section 204(C), in Relation to Section 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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