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RMC No. 38-2019: Amends RMC No. 102-2018 specifically the deadline for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54-2014

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Summary

RMC No. 38-2019 amends RMC No. 102-2018 by moving the deadline for processing pending VAT refund/credit claims filed before the effectivity of RMC No. 54-2014.

Key points

  1. New deadline. The deadline moves from March 29, 2019 to July 31, 2019.
  2. Consequence of missing it. Revenue officers and officials who fail to comply get a Show-Cause Order. They may be sanctioned under Section 269(c) of the Tax Code of 1997, as amended, and Section 43 of the Revised Code of Conduct for Revenue Officials and Employees, as implemented by RMO No. 53-2010.

Who is affected

  • Revenue officers and officials processing pending VAT refund/credit claims

Deadlines and effectivity

  • New deadline: July 31, 2019
  • Previous deadline: March 29, 2019

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

Related issuances

CitesRMC No. 102-2018RMC No. 54-2014RMO No. 53-2010

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.