Summary
RMC No. 35-2026 clarifies the filing deadline for Requests for Reconsideration of VAT/Excise Tax refund denials in the National Office and of Final Decisions on Disputed Assessment, in light of Memorandum Circular No. 114 dated March 6, 2026.
Key points
- Friday due dates. When the due date of a Request for Reconsideration of a partial or full denial of a VAT/Excise Tax refund claim within the National Office, or of a Final Decision on Disputed Assessment (FDDA), falls on a Friday, the deadline moves to the next business day, when National Office personnel are working on-site.
- Existing rules unchanged. The Circular does not affect the requirements and procedure for these requests under RR No. 8-2025 and RR No. 12-99, as amended.
Who is affected
- Taxpayers filing Requests for Reconsideration of VAT/Excise Tax refund denials in the National Office
- Taxpayers filing Requests for Reconsideration of an FDDA
Deadlines and effectivity
- Due date on a Friday: moved to the next business day
- Issued: April 28, 2026
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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