Tax Notes: Reminder on the deadline for submitting requirements for VAT refund claims filed in June

TAXPAYERS who applied for a value-added tax (VAT) refund from June 1 to 30, 2019 have until Wednesday, July 31, to submit the following requirements in relation to the claims filed, as prescribed by the Bureau of Internal Revenue (BIR) through an advisory issued on June 28 pursuant to another issuance, RMC 47-2019:

1. Certification of VAT payment from the Revenue Accounting Division of the Bureau of Customs (BOC);

2. Consularized/apostilled copy of certificate of foreign registration of the nonresident foreign corporation; and

3. Certifications required for claims whose zero-rated sales are based on Section 108(B)(4).

In view of the requirements for issuing a Certification of VAT Payment from the Revenue Accounting Division of the BOC, the Import Entry and Internal Revenue Declarations and/or Single Administrative Document, Statement of Settlement of Duties and Taxes, and Commercial Invoices on importations need not be authenticated by the BOC for claims filed from the effectivity of RMC 47-2019.

These requirements must be submitted to the BIR office where the taxpayer is registered, except for direct exporters, who will file their application at the VAT Credit Audit Division located at the BIR National Office.

One of the welcome changes introduced by RMC 47-2019 is the shortened time frame for processing and granting VAT refund application of 90 days—from the submission of official receipts, invoices and other supporting documents to the release of the payment for the approved amount of the refund. To maximize the limited processing time, the taxpayer-claimant must ensure that they fully comply with the guidelines prescribed by the tax law and regulations and that all supporting documentary requirements, including the ones mentioned above, are complete and submitted on time.

For more information, the tax advisory concerned and RMC 47-2019 are available on the BIR website:



Certified Public Accountants


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