RMC No. 53-2018 — Amends 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 Digest | Full Text

REPUBLIC OF THE PHILIPPINES DE,I'AITTMENT OF FINANCE BUREAU OF INTERNAL RE\'ENUE Quezon City .lune 1 3. 201 8 REVENUE MEMORAT{DUM CIRCULAR NO. 5? .2D J 8 SUBJECT : Amending Revenue Memorandum circular (RMC) No. 17 - 2ol1^ Specifically the Deadline for the Processing of Pending VAT Refund/ Credit Claims Filed Prior to the Eflectivit-v oi RMC No. 54 - 2014 TO : Al1 Internal Revenue Offrcials and Employees Concerned In order to give sufficient time to all concerned offrces to complete the processing. ret'iew and approval of all pending VAT claims fi1ed prior to the effectivity of RMC No. 54 - 2014, the deadline prescribed in Item No. vl.A.1 of RMC No. 17 - 2018 is hereb,v moved fiom June 30, 20i 8 to December 14.2018. A11 internal revenue officers and employees are hereby enjoir-red to give this Circular as w,ide a publicity as possible. ^",P ? A - t'.-t-FU CAESAR R. DULAY Cornmissioner o1' Internal Revenue EAU OF INTERNAL REVE NUE 017s 17 I-l /o : cle. A. /'4' JUN 21 20!8 Im N) RECORDS MGT. DIVISIO N 4 I ut t,ri n I I