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Amending RMC No. 17-2018 on Deadline for Processing of Pending VAT Refund/Credit Claims Filed Prior to the Effectivity of RMC No. 54-2014

Revenue Memorandum Circular No. 053-18 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Jun 13, 2018

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June 13, 2018 REVENUE MEMORANDUM CIRCULAR NO. 053-18 SUBJECT : Amending Revenue Memorandum Circular (RMC) No. 17-2018, Specifically the Deadline for the Processing of Pending VAT Refund/Credit Claims Filed Prior to the Effectivity of RMC No. 54-2014 TO : All Internal Revenue Officials and Employees Concerned In order to give sufficient time to all concerned offices to complete the processing, review and approval of all pending VAT claims filed prior to the effectivity of RMC No. 54-2014, the deadline prescribed in Item No. VI.A.1 of RMC No. 17-2018 is hereby moved from June 30, 2018 to December 14, 2018. All internal revenue officers and employees are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue

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