Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

RMC No. 53-2018: Amends RMC No. 17-2018, specifically the deadline for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54-2014

Files
Download this file

Summary

RMC No. 53-2018 amends RMC No. 17-2018 by moving a processing deadline for pending VAT refund and credit claims.

Key points

  1. New deadline. The deadline for processing pending VAT Refund/Credit Claims filed before the effectivity of RMC No. 54-2014 moves from June 30, 2018 to December 14, 2018.

Who is affected

  • Taxpayers with pending VAT Refund/Credit Claims filed before the effectivity of RMC No. 54-2014

Deadlines and effectivity

  • Processing deadline: December 14, 2018 (previously June 30, 2018)

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

Related issuances

CitesRMC No. 17-2018RMC No. 54-2014
Cited byRMC No. 102-2018

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.