RMO No. 42-2018: Amends certain portion of RMO No. 29-2014 relative to the prescribed uniform format and procedures for the issuance of Certifications on the Existence of Outstanding Tax Liabilities of Taxpayers

Summary

RMO No. 42-2018 amends RMO No. 29-2014 on Certifications on Outstanding Tax Liabilities and on the Status of Cases Pending Legal or Judicial Resolution, to align their validity with the ninety (90) day VAT refund processing period under RA No. 10963.

Key points

1. VAT refund certifications. Certifications issued by concerned revenue offices on a taxpayer’s claim for VAT refund are valid for six (6) months from date of issue.
2. Other certifications. Other certifications on outstanding tax liabilities that do not fall under that purpose are valid only for one (1) month from date of issue.
3. Exception. These validity periods do not apply to certifications requested by and issued directly to taxpayers or to offices outside the BIR.

Who is affected

• Taxpayers claiming VAT refund
• Revenue offices issuing the certifications

Deadlines and effectivity

• VAT refund certifications valid for six (6) months from date of issue
• Other certifications valid for one (1) month from date of issue

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