RMO No. 28-2023 — Amends RMO No. 23-2023 relative to the issuance of Tax Verification Notices (TVNs) in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal Group

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

AUG 1 0 2023 Quezon City

REVENUE MEMORANDUM ORDER NO. 28 - 2023

SUBJECT Amending Certain Provisions of Revenue Memorandum Order No. 23

2023 to Align Existing Policies in the Issuance of Tax Verification Notices (TVNs) in the Processing of Claims for Value-Added Tax

Jurisdiction of the Legal Group (VAT) Credit/Refund Except Those Under the Authority and

TO All Internal Revenue Officials, Employees and Others Concerned

In line with the existing policies in the issuance of TVNs, this Order is issued to provide clarification on the "head of processing offices" mentioned in several provisions under Revenue Memorandum Order (RMO) No. 23-2023, including its Annexes, authorized to issue the respective TVN for VAT credit/refund claims duly filed under their jurisdictions.

In view thereof, certain items are hereby amended to read as follows:

1. Item 8 under "General Policies" --

"8. Tax Verification Notice (TVN) shall be issued by the herein indicated Revenue Officials to authorize the verification of VAT credit/refund claims filed under Sections l12, 204 (C) and 229 of the Tax Code, as amended.

Processing Office Revenue Official

Revenue District Office (RDO) Revenue District Officer

VAT Audit Section (VATAS) Assistant Regional Director

VAT Credit Audit Division (VCAD) Division Chief

Large Taxpayer VAT Unit (LTVATAU} Assistant Commissioner, LTS

2.Item 1 (c) under "Procedures"

"c. The Revenue Officials identified under item I.8 of this Order shall issue a TVN to authorize the verification of VAT credit/refund.

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RECORDS MGT. DIVISION C

3. Item 1 of Annex C.3 --

"1. The Revenue officials identified under I.8_of this Order shall issue a Tax Verification Notice (TVN) to authorize the verification of VAT credit/refund."

This Order shall take effect immediately.

MACU, JR Co Mssioner of Internal Revenue

012450

BUREAU OF INTERNAL REVENUE RCYYN QIspm AUs 10 20Z3 6

RECORDS MGT. DIVISION C

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