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RMO No. 28-2023: Amends RMO No. 23-2023 relative to the issuance of Tax Verification Notices (TVNs) in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal Group

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Summary

RMO No. 28-2023 amends RMO No. 23-2023 to align the policies on issuing Tax Verification Notices (TVNs) for VAT credit/refund claims, except those under the Legal Group.

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Key points

  1. Who issues the TVN. A TVN for claims under Sections 112, 204 (C) and 229 of the Tax Code is issued by the Revenue District Officer for an RDO, the Assistant Regional Director for the VAT Audit Section, the Division Chief for the VAT Credit Audit Division, and the Assistant Commissioner, LTS for the Large Taxpayer VAT Unit.
  2. Procedure items. Item 1(c) under Procedures and Item 1 of Annex C.3 now say that the officials named in item I.8 issue the TVN authorizing verification of the VAT credit/refund.

Who is affected

  • Processing offices for VAT credit/refund claims, except those under the Legal Group

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

Related issuances (1)

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CitesRMO No. 23-2023

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.