RMO No. 19-2006: Prescribes the guidelines and procedures for the processing of pending claims for tax credit/refund of Excise Tax paid on petroleum products

Key points

1. Claims covered. The Order covers claims already pending with RDOs, LTAID I, LTAID II and the Large Taxpayers District Offices on its effective date. They relate to tax-paid petroleum products sold and delivered by a local manufacturer, producer or importer to international carriers, international organizations, or entities exempt from direct and indirect taxes.
2. Processing. The BIR office with the pending claim acts on it once it receives all documents listed in Annex A.
3. Later claims. Claims filed after the Order takes effect are governed by a separate issuance.

Who is affected

• Local manufacturers, producers and importers of petroleum products with pending claims

Deadlines and effectivity

• Applies to claims pending as of the Order’s effective date