RMC No. 38-2019 — Amends RMC No. 102-2018 specifically the deadline for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54-2014

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL KEVENUE NNTYY MAR 27.2019 130P.M.

BUREAU OF INTERNAL REVENUE Quezon City RECORDS MGT. DIVISION 22 UM

MAR 25 2019

REVENUE MEMORANDUM CIRCULAR NO.3 8- 20!%

SUBJECT : Amending Revenue Memorandum Circular (RMC) No. 102--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

Due to the considerable number of pending inventories of VAT refund/credit claims filed prior to the effectivity of RMC No. 54-2014 at the regional offices and the National Office, this Circular is issued to further amend the deadline prescribed in RMC No. 102-2018 from March 29, 2019 to July 31, 2019.

deadline shall be issued a "Show-Cause Order" and may be imposed appropriate 43 of the "Revised Code of Conduct for Revenue Officiais and Employees". as sanctions pursuant to Section 269(c) of the Tax Code of 1997. as amended, and Section implemented by Revenue Memorandum Order No. 53-2010. Concerned revenue officers and officials who fail to comply with the said

All internal revenue officials. employees and others concerned are hereby enjoined to be guided accordingly and give this Circular as wide a publicity as possible

ecwy CAESAR R. DULAY Commissioner of Internal Revenue

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