Clarifying the Validity of the Certifications on the Existence of Outstanding Tax Liabilities and Certification on the Status of Cases Pending Legal or Judicial Resolution of Taxpayers Claiming for VAT Refund

December 6, 2018 REVENUE MEMORANDUM CIRCULAR NO. 016-19 SUBJECT : Clarifying the Validity of the Certifications on the Existence of Outstanding Tax Liabilities and Certification on the Status of Cases Pending Legal or Judicial Resolution of Taxpayers Claiming for VAT Refund TO : All Internal Revenue Officials and Others Concerned This Circular is issued to clarify that the inter-office Request for Certification on Outstanding Tax Liability/ies of Taxpayer and Certification on the Status of Cases Pending Legal or Judicial Resolution, for the specific purpose of satisfying the requirements of claims for VAT refund pursuant to Revenue Memorandum Order (RMO) No. 29-2014, as amended by RMO No. 42-2018, shall be valid for a period of six (6) months. In view thereof, all concerned revenue offices are hereby enjoined to indicate clearly in the Certification to be issued that the validity of which is six (6) months from the date of issuance. Annexes "A and B" of RMO No. 29-2014 which shows validity of one (1) month must be adjusted every time request for Certification shall be issued for VAT refund purpose. Date Issued: January 24, 2019. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue