RMC No. 37-2025: Prescribes the streamlined procedures and guidelines on the mandatory requirements for claims of VAT refund under Section 112 of the NIRC of 1997, as Amended (Tax Code), except those pursuant to a writ of execution by the Courts

Summary

RMC No. 37-2025 prescribes streamlined procedures and mandatory requirements for VAT refund claims under Section 112 of the NIRC, except claims under a court Writ of Execution.

Key points

1. Processing time. Under Section 6 of RR No. 10-2025, processing and granting of a claim takes ninety (90) days from submission of certified true copies of invoices or official receipts and other supporting documents, up to release of payment.
2. Where to file BIR Form No. 1914. The VAT Credit Audit Division in the National Office receives claims on direct export sales of goods and services, sales and services to international shipping or air transport, and transport from the Philippines to a foreign country. Other claims go to the VAT Audit Section of Regional Offices, the RDO without VATAS, or the Large Taxpayers VAT Audit Unit.
3. Complete documents and signatories. Only applications with complete documents per the Checklist of Requirements (Annex A.1.1, A.1.2 or A.2) are received. Claims filed beyond the 2-year prescriptive period are accepted but recommended for outright denial. Authorized signatories need a notarized Secretary’s Certificate, Partnership Resolution or Special Power of Attorney and a valid ID.
4. Outstanding liabilities. If the claimant has final and executory tax liabilities, the approved refund is referred for garnishment to the Large Taxpayers Collection Enforcement Division, the RDO and Revenue Region collection offices, or the Accounts Receivable Monitoring Division, as applicable.
5. Export-oriented enterprises, claims from April 1, 2025. No input VAT refund is allowed for an enterprise that met the seventy percent (70%) threshold if local suppliers pass on VAT despite its EMB zero-rating certificate. The EMB certifies direct export sales, and an enterprise lacking the EMB certification cannot claim a refund for the following year but may carry forward its unutilized input VAT.
6. Other rules. Claims for periods before April 1, 2025 use Annex A.1.1 and later periods use A.1.2. Importation claims need a BOC-RAD VAT Payment Certification, and capital goods purchased from January 1, 2022 are no longer amortized. Only returns filed on or before the application or the Letter of Authority, whichever is first, are considered, and a notarized sworn certification on completeness of documents is attached.

Who is affected

• VAT refund claimants under Section 112
• Export-oriented enterprises
• Buyers from Registered Business Enterprises under RR No. 9-2025

Deadlines and effectivity

• Processing time: ninety (90) days from submission of complete documents
• Claims for periods starting April 1, 2025 use Annex A.1.2
• Issued April 10, 2025

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.