Identifying the BIR Office to Process Applications/Claims for Tax Credit/Refund

February 15, 2002 REVENUE DELEGATION AUTHORITY ORDER NO. 03-02 SUBJECT : Identifying the BIR Office to Process Applications/Claims for Tax Credit/Refund TO : All Revenue Officials, Employees and Others Concerned SECTION 1 . Objective . This Order is issued to identify the proper BIR Office to process claims for tax credit/refund of taxpayers. SECTION 2 . Venue for the Processing of Applications/Claims for Tax Credit/Refund . 2.1.1. Tax refund/credit requests of taxpayers covering all internal revenue taxes shall be processed by the RDO/BIR Office where the taxpayer is registered or required to be registered; 2.1.2. In the case of exempt taxpayers that are not required to register but are nevertheless entitled to a refund/credit, such request for refund/credit shall be processed by the Revenue District Office (RDO)/BIR Office having jurisdiction over the taxpayer's principal place of business (e.g., World Health Organization, UNICEF). However, claims/requests for tax refund/credit of foreign embassies and/or its personnel shall be processed by Revenue District No. 51, Pasay City, whose geographical jurisdiction covers the Department of Foreign Affairs. SECTION 3 . Transitory Provision . 3.1 All applications/claims for tax refund/credits which have been filed with and are currently being processed by Offices other than those mentioned in Section 2 hereof, shall immediately be transmitted/referred to the proper RDO/BIR Office designated to process the tax refund/credit case pursuant to Sec. 2 of this Order. 3.2 All the pertinent audit procedures, memorandum orders, and other issuances for the validation of the amounts claimed for tax credit and refunds as well as the approval thereof, and the issuance of the corresponding tax credit certificate (TCC) or release of checks in case of refund, shall be observed. SECTION 4 . Repealing Clause . All revenue memorandum orders and other issuances inconsistent herewith are hereby modified or repealed accordingly. SECTION 5 . Effectivity . This Order shall take effect immediately. (SGD.) REN G. BAEZ Commissioner of Internal Revenue