RR No. 8-2025 — Implementing Sections 112(C) and 135-A of the National Internal Revenue Code of 1997, as Amended by Section 9 and 11 of Republic Act No. 12066 on the Procedures in the Resolution of Requests for Reconsideration on the Denial of Claims for Refund (Date Posted: February 27, 2025)

REPUBLIC OF THE PHILIPPINES

Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE National Office Building DEPARTMENT OF FINANCE Quezon City FEB 2 5 2025 PILIPINAS BAGONG

REVENUE REGULATIONSNO. -0 0 8 - 2 0.2 5

SUBJECT Implementing Sections 112(C) and 135-A of the National Internal Revenue Code of 1997, as Amended by Sections 9 and 11 of Republic Act No. 12066 on the Procedures in the Resolution of Requests for Reconsideration on the Denial of Claims for Refund

TO All Internal Revenue Officials, Employees and Others Concerned

Sections 112(C) and 135-A of the Tax Code by providing the governing rules on the SECTION 1. SCOPE. -- Pursuant to Sections 244 and 245 of the National Internal resolution of requests for reconsideration against the full or partial denial of taxpayer- claimant's claim for refund of: Revenue Code of 1997, as amended (Tax Code), in relation to Sections 9, 11, and 32 of Republic Act (RA) No. 12066, these Regulations are hereby promulgated to implement

(1) creditable input taxes under Section 1 12(A) and (B) of the Tax Code; and (2) excise tax paid on petroleum products under Section 135-A of the Tax Code.

SECTION 2. COVERAGE. -- These Regulations shall cover request for reconsideration April 1, 2025. of the full or partial denial of taxpayer-claimant's claim for refund under Sections 112(A) and (B), and"135-A of the Tax Code invoIving application for refund filed on or after

SECTION 3. DEFINITION OF TERMS. -

1. Request for Reconsideration -- a request for reconsideration is a plea for re- on previously submitted documents and arguments without need for the evaluation of a pure question of law on a given set of facts or circumstances based introduction of new or additional documents.

2 Question of law -- A question of law arises when there is doubt as to what the law

is on a certain state of facts. For a question to be one of law, the same must not involve an examination of the probative value of the evidence presented by the applicant. The resolution of the issue must rest solely on what the law provides on the given set of circumstances.' RUREADS MANAGEMENT BNISION BUREAUOF INTERNAL REVENUE

1 Republic of the Philippines vs. Manuel M. Caraig, G.R. No. 197389, October 12, 2020. FEB 2 7 2025

BIR Natonal Ofice Blg. Senator Miram De(ensor Santago Avenue, DIlman Qu oi UNI D Website: www.bir.gov.ph ..1

Trunkline: 8981-7000 : 8929-7676

3. Question of fact -- involves factual determination and appreciation of facts based truth or falsehood of alleged facts.2 on documentary evidence; it exists when the doubt or difference arises as to the

SECTION 4. GENERAL POLICIES. -

1. The notice of full or partial denial of the claim for refund shall cite the factual and legal bases stating the law, rules and regulations, and jurisprudence, if any, on which such denial is based as required under the Tax Code.

2. All requests for reconsideration on full or partial denial of a claim for refund should be limited to questions of law. Any issue/s relating to factual determination or appreciation should have been threshed out during the initial processing of the any factual issue raised in the request for reconsideration shall no longer be claim for refund and contained in the notice of full or partial denial. Consequently, entertained.

3. Only the documents previously attached to the taxpayer-claimant's application for tax refund relevant to the issues raised may be submitted with the request for reconsideration. Introduction of new evidence/document, as well as questions of during the request for reconsideration. Ilaw atready addressed in the Notice of Full or Partial Denial, shall not be allowed

4 The processing time to act on the taxpayer-ciaimant's request for reconsideration

5 hereof. Consequently, failure to file with the Processing Office shall render the request for reconsideration invalid and shall not toll the running of the fifteen (15)- day period to file the request for reconsideration. Hence, the partial or full denial shall be within fifteen (15) days from the date of actual receipt of the request for reconsideration by the concerned Processing Office, as provided for under Section of the refund shall become final and executory after the lapse of such period.

No supplemental or amended appeal, or any other pleading of similar import, shall be allowed notwithstanding that the same is filed within the fifteen (15)-day reconsideration shall not toll the running of the prescriptive period to file an appeal prescribed period to file a request for reconsideration. Further, no second request for reconsideration shall be allowed. The filing of a second request for before the Court of Tax Appeals (CTA).

SECTION 5. MANNER AND PERIOD OF FILING, - Requests for reconsideration shail be filed with the following Offices:

Processing Office Approving Office

1. For denial of claims within the Appellate Division Office of the

National Office, including those signed Large Taxpayers Service (LTS) by Assistant Commissioner (ACIR) Intermal Revenue (OCIR) Commissioner of

2 Paralaque Kings Enterprises, Inc. v. Court of Appeals, G.R. No. I 11538. February 26, 1997, 268 SCRA 727.

2 @RUrEAU QF INTERNAE rEVeNU RECORDS MANAGEMENT OIVISION

FEB 27 2025

BY N Admin unit"-1 5:5tpm

Processing Office Approving Office

2. For denial of claims signed by the Regional Director Legal Division of the Revenue Regional Director concemed

Region concerned

fifteen (15)-day period to file the request for reconsideration. The Processing Office shall not receive any request for reconsideration filed beyond the

commence upon its actual receipt of the Processing Officc. The running of the fifteen (15)-day period to resolve the request for reconsideration shall

RECONSIDERATION. - The request for reconsideration shall contain the following: SECTION 6. FORM AND CONTENTS OF THE REQUEST FOR

1. Title of the request for reconsideration must be in all capital letters, bold-faced. thus:

"REQUESTFORRECONSIDERATION OF THE PARTIAL/FULL DENIAL OF CLAIMS FOR VAT REFUND"

OR

PARTIAL/FULL DENIAL OF CLAIMS FOR REFUND ON EXCISE TAX PAID ON PETROLEUM PRODUCTS" "REQUEST FOR RECONSIDERATION OF THE

2. Description of the claim subject of the request for reconsideration indicating the

original claim and the amount which was denied, and the taxable period/s covered; name of taxpayer-claimant. Tax Verification Notice (TVN) number, amount of the

3. Date of receipt of the notice of full or partial denial of the claim for refund;

4. Clear and concise statement of facts, the assignment of crrors of law and citation of the rules and regulations, law, and jurisprudence, if any, in support of the taxpayer-claimant's arguments:

5. The taxpayer-claimant shall attach one (1) set of the following documents as annexes to the request for reconsideration:

b. Certified true copy of the original application for refund with the receiving a. Original copy of the authority to file the request for reconsideration corporation, or Special Power Attorney, if the taxpayer-claimant is an stamp from the VAT Credit Audit Division/Large TaXpayers' VAT Audit embodied in a Secretary's Certificate, if the taxpayer-claimant is a Unit'or concermed LTS Office/VAT Audit Section or Revenue District Office, whichever is applicable; individual;

3 3UEAUOFINERNALREVENU RDSMANAGEMENT FDIVISION

I

FEB 27 2025

BY m ad'min unit. 15 S;50om

d. Certified truc copy of the checklist of mandatory rcquirements prepared by e. Other pertinent documents relevant to the legal issue/s raised which were c. Certified truc copy of the notice of full or partial denial of the claim for previously submitted in the original claim for refund with proof thereof. refund subject of the request for reconsideration, and its attachments, if any. the original Processing Office and acknowledged by the taxpayer-claimant witli proof of date of receipt of the same; or its authorized representative; and

for reconsideration shall constitute sufficient ground for the outright denial of the same. SECTION 7. EFFECT OF FAILURE TO COMPLY WITH REQUIREMENTS AS TO FORM AND CONTENTS. - The failure of the taxpayer-claimant to comply with any of the foregoing requirements as to the period, form and manner of filing of the request

processing period from actual receipt of the request by the Processing Office. decision on the request for reconsideration shall be issued within the fifteen (15)-day SECTION 8. ACTION ON THE REQUEST FOR RECONSIDERATION. - The

Service thereof shall be effected through registered mail or any other modes of service as defined under existing rules and regulations.

The Processing Office shall furnish the Office which rendered the full or partial denial of the ciaim, a copy of the decision on the request for reconsideration to aid the latter in claims and other relevant statistics and its publication on the BIR website. establishing statistics on the aggregated volume, processing time, approval rate of refund

processing of the refund claim subject of the request for reconsideration, if granted, shall be made within (wenly (20) days from the date the decision is issued. RECONSIDERATION. - Upon timely filing of the request for reconsideration, the SECTION 9.EFFECTOFGRANTINGTHEREQUEST FOR

denial shall stand as though no such request for reconsideration has been filed. The full or the date of receipt by the taxpayer-claimant of the notice of full or partial denial of the withdraw the same at any time before it is finally resolved, in which case, the full or partial partial denial shall then be deemed final upon the lapse of the fifteen (15)-day period from SECTION 10. WITHDRAWAL OF THE REQUEST FOR RECONSIDERATION -- Notwithstanding the filing of the request for reconsideration, the taxpayer-claimant may

claim for refind.

in case of inaction on the request for reconsideration. to the CTA within thirty (30) days SECTION 11. APPEAL TO THE COURT OF TAX APPEALS. - In case of fuil oi partial denial of the request for reconsideration, or in case of inaction thereon by the CIR from receipt of thc decision or from the Iapse of the fifteen (15)-day period to decide thereon. or his duly authorized representative, the taxpayer-claimant may appeal the full or partial denial of the request for reconsideration or the full or partial denial of the claim for refund

REEORDS MANAGEMENT DIVISION BUREAUOF INTERNAL REVENU E

FE8 27 2025

h/ ADmin uNiT F41 5:500m

SECTION 12. SEPARABILITY CLAUSE, - If any of the provisions of thcse remaining provisions hereof shall remain in full force and effect. Regulations is subsequently declared invalid or unconstitutional, thc validity of the

Regulations are hereby rcpealed, amended or modified accordingly. SECTION 13. REPEALING CLAUSE. - All other issuances and rules and regulations or parts thereof which are contrary to and inconsistent with the provisions of these

SECTION 14. EFFECTIVITY. -- These Regulations shall take effect fifteen (15) days comes first. following its publication in the Official Gazette or the BIR Official Website, whichever

Secretayy of Finance ALPH S.RECTC FEB 25 2025 E

Recommending Approval: 14

Con gonssioner of Internal Revenue ROMEG LUMAGI,JR. BUREAUQF INTERNAL REVENUE RECORDS MANAGEMENTDIVISIGN 54

FEB 27 2025

aT +

BY ON ADMIN UNIT:T TIME:- 5:50pm

5