Summary
RMO No. 30-2018 prescribes which office processes claims for refund of erroneously paid Capital Gains Tax or Creditable Withholding Tax.
Key points
- Processing office. Processing of the claim and issuance of the corresponding eLA is under the Revenue District Office having jurisdiction over the place where the subject property is located. This applies whether or not the claimant is its registered taxpayer.
Who is affected
- Claimants of refunds of erroneously paid Capital Gains Tax or Creditable Withholding Tax
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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