Summary
RMO No. 38-2025 sets consolidated guidelines for processing claims for refund of Excise Tax paid on petroleum products, amending RMO No. 16-2024 and other related issuances.
Key points
- Requisites. Claims are under Section 135 of the Tax Code and must be filed within two (2) years after payment of the tax or penalty. They need the written application, BIR Form No. 1914 and proof of payment to the BIR or BOC. They are made quarterly, aligned with the taxpayer’s accounting period.
- Offices. The RDO or the Large Taxpayer Audit Division or Large Taxpayer District Office under the LTS receives claims. For RDOs, review is by the Assessment Division and approval by the Regional Director. For LTAD or LTDO, review is by HREA-LTS and approval by ACIR-LTS.
- 90-day timeframe. Under Section 135-A, the claim is granted in full or in part within ninety (90) days from submission of complete documents. The allocation is 75 days for processing, review and approval, followed by 15 days for payment of approved claims.
- Supporting documents. The request letter states the background, legal and factual basis, covered quarter and sale dates. A Sworn Statement attests that the claim is disclosed in the financial statements, supported by journal entries, and that the Excise Taxes were not passed on or recorded as expenses. Monthly Official Register Book transcript sheets, with a CSV soft copy, must be timely submitted.
- Outstanding liabilities. If the claimant has final and executory tax liabilities, shown by a Certification valid for six (6) months, the approved refund may be used or garnished by the BIR to collect the delinquent liability.
- Results and reports. Approval or denial is communicated in writing, and a denial states its legal or factual basis. Tax Refund Reports go by email to apd_pes@bir.gov.ph not later than the 3rd of each month, and approved dockets are forwarded to COA.
Who is affected
- Taxpayer-claimants of Excise Tax refund on petroleum products
- RDOs, Large Taxpayer Audit Divisions and Large Taxpayer District Offices
Deadlines and effectivity
- Filing within two (2) years after payment
- Grant in full or in part within ninety (90) days from complete documents
- Tax Refund Reports: not later than the 3rd of each month
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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.