RMO No. 16-2024 — Amends Revenue Memorandum Order No. 19-2006 regarding the guidelines and procedures for the processing of pending claims for tax credit/refund of Excise Tax paid on petroleum products. Digest | Full Text | Annex A | Annex A-1 | Annex A-2 | Annex B

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City BUREAU OF INTERNAL REVENUE NaNTN 240 MAY 03 2024

RECORDS MGT. DIVISION

April 30, 2024

REVENUE MEMORANIDUM ORDER NO. //-2024

SUBJECT: Amendment to Revenue Memorandum Order No. 19-2006 Re:

Guidelines and Procedures for the Processing of Pending Claims for Tax Credit/Refund of Excise Tax Paid on Petroleum Products

TO All Internal Revenue Officers, Employees, and Others Concerned

I BACKGROUND

products to further improve taxpayer service. the checklist of documentary requirements for the processing of pending claims for tax credit/refund of excise tax paid on petroleum products sold to international carriers and exempt entities or agencies pursuant to Section 135 of the Tax Code; and (2) facilitate and expedite the processing of such pending claims for tax credit/refund of excise tax paid on petroleum Revenue Memorandum Order (RMO) No. 19-2006 was issued in order to (1) prescribe

credit/refund is pending shall process and act on the pending claims upon complete submission of all documents listed in Annex A thereto. Item IV of the same RMO provides that the BIR office where the claim for the tax

products; the enactment of Republic Act (RA) iNo. 10963, or the "Tax Reform for Acceleration requirements for the processing of pending clatims for tax credit/refund of excise tax paid on petroleum products sold to international carriers and exempt entities or agencies. clarifying the requirement of issuance of withd awal certificate for every removal of petroleum Taxes (EOPT) Act, on 5 January 2024, there i:: a need to amend the checklist of documentary and Inclusion (TRAIN); and the signing into law of RA No. 11976, or the Ease of Paying With the release of Revenue Memorandum Circulars No. 50-2014 and No. 23-2015

II OBJECTIVES

This Order is issued with the following aims:

1. Amend Annex A (List of Document: to be Submitted for Claims for Excise Tax Credit/Refund on Petroleum Products) of RMO No. 19-2006 and prescribe an updated checklist of documentary requirements, embodied and set forth in Annex A hereof; and

2. Provide uniform standard policies and procedures in the processing of applications for excise tax credit/refund on petroleum p roducts.

Amendment ta Revenue Memorandum Order No. 19-2006 Re: Gui:lelines and Procedures for the Processing of Pending Claims for Tax Credit/Refund of Excise Tat: Paid on Petroleum Products REVENUE MEMORANDUM ORDER

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HI. POLICIES

1. Only applications with complete documentary requirements, as enumerated in Annex processing office. A, and which are filed within the prescribed period, shall be received by the authorized

2. The time frame to process and grant a tax credit/refund or to process and deny a claim filing of complete documents in support of the application filed, duly received by the processing office, unless a Delinquency Verification Certificate shows delinquent for tax credit/refund of excise tax is one hundred eighty (180) days from the date of accounts.

3. Applications where the Delinquency Verification Certificate (DVC) obtained by the period is suspended until the delinguent account is settled and a new DVC with no tax liabilities is issued. processing office shows delinquent accounts other than excise tax shall not be processed. The claimant has to settle the tax liabilities first so that a DVC with no tax liabilities can be issued by the concered DVC-issuing office. The 180-day processing

4. For claims with the Bureau of Internal Revenue, the Accounting Division and Finance Service/Finance Division shall process and approve the Disbursement Voucher for payment of the claim based on the approved report and contents of the docket in accordance with existing rules and regulations within the prescribed time frame in Annex "B".

5. For claims with the Bureau of Customs, the evaluation of the BIR report and the grant shall be within the I 80-day prescribed time frame. of tax credit/refund shall be in accordance with the existing rules and regulations and

IV. EFFECTIVITY

This Order shall take effect immediately.

er of Internal Revenue JUMAGuI, JR.

D-OHRE4, LTS-Excise

BUREAU OF INTERNAL REVENUE

aTTY MAY 03 2024 10PYG

FECORDS MGT.DIVISION GCGIy

Amendment to Revenue Memorandum Order No. 19-2006 Re: Guidelines and Procedures for the Processing of Pending Claims for Tax Credit/Refund of Excise Tax Paid on Petroleum Products REVENUE MEMORANDUM ORDER

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