Reports on the Processing of Claims for Tax Refund/Issuance of Tax Credit Certificates (TCCs) Pursuant to Revenue Memorandum Order (RMO) No. 29-2011

August 15, 2019 OPERATIONS MEMORANDUM NO. 011-19 TO : Assistant Commissioner (ACIR) Large Taxpayers Service (LTS) ACIR Assessment Service (AS) All Regional Directors (RDs) Head Revenue Executive Assistants (HREAs) of the Regular and Excise LTS All Chiefs of the Audit Divisions under the LTS All Revenue District Officers (RDOs) All Chiefs of the Assessment Divisions (ADs) of Regional Offices Chief, VAT Credit Audit Division (VCAD) Chief, Tax Audit Review Division (TARD) All Others Concerned SUBJECT : Reports on the Processing of Claims for Tax Refund/Issuance of Tax Credit Certificates (TCCs) Pursuant to Revenue Memorandum Order (RMO) No. 29-2011 Pursuant to RMO No. 29-2011, the subject reports shall be submitted on or before the 10th day of the month. However, Joint Circular (JC) No. 001-2018 of the Department of Finance (DOF), Department of Budget and Management (DBM), Bureau of Treasury (BTr), Bureau of Internal Revenue (BIR), Bureau of Customs (BOC) and Commission on Audit (COA) requires the submission of a monthly report of actual VAT refund claims and disbursements/utilization on or before the 8th day of the ensuing month. DETACa In view thereof, starting September 2019 covering the reports for the month of August 2019 and thereafter, the following reports shall be submitted to the Assessment Service (AS), Attention: Chief, Assessment Programs Division not later than the 3rd day of the month: Name of Report 1. Monthly Report on Claims for Tax Refund/Issuance of Tax Credit Certificates Filed 2. Monthly Report on Tax Credit/Refund Processed 3. Monthly Report on Claims for Tax Refund/Issuance of Tax Credit Certificate Reviewed/Acted Upon 4. Monthly Report on Tax Credit/Refund Approved and Granted Moreover, to facilitate the preparation of the reports required under JC No. 001-2018 and address the information required by the DOF, the following shall be observed by all concerned revenue officials: 1. For Revenue District and Regional Offices, the TCR reports duly signed by the responsible revenue official shall be scanned and emailed together with the copy of the report prepared in Microsoft Excel to [emailprotected].; 2. In case of issuance of refund check/VAT Credit Certificate beyond the 90-day processing of VAT refund under Section 112 (C) of the Tax Code of 1997, as amended by Republic Act (R.A.) No. 10963, the detailed reason(s) for the delay shall be indicated in the Monthly Report on Tax Credit/Refund Approved and Granted; and 3. If the processing/reviewing/approving official cannot proceed with the processing of the claim for VAT refund due to legal issue(s), the head of the processing/reviewing/approving office shall inform the AS by furnishing the said office with a copy of the memo report/letter requesting for legal opinion within three (3) days from receipt of the Law and Legislative Division in the National Office/Legal Division of the concerned regional office. For your strict compliance. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue