RMO No. 30-2018 — Prescribes the policy regarding the processing of claims for refund of Capital Gains Tax or Creditable Withholding Tax Digest | Full Text

REPUBLIC OF THE PHILIPPINES ,-i ii; I\ L r! DEPARTMENT OF FINANCE ,4.tot, BUREAU OF INTERNAL REYENUE L *i],j :::I'Lri r:l:: r. Lii\",ri.lrl-ir1.r i Quezon City June 27,2018 REVENUE MEMORANDUM ORDER NO. 3 O - 2C / B SUBJECT : Prescribing the Policy Regarding the Processing of Claims for TO Refund of Capital Gains Tax (CGT) or Creditable Withholding Tax (CwT) : A11 Internal Revenue Officials and Revenue Olficers Concerned This order is issued to address the processing of claims for refund of erroneolrs payment of CGT or CWT urherein the taxpayer/claimant's registration and the iocation of the property fa11 under the jurisdiction of different Revenue District Offices (RDOs). In case of erroneous payment of CGT or CWT, the processing of claims for refund and the issuance of corresponding eLA shal1 now be under the RDO having jurisdiction over the place where the subject propertlr is located regardless u,,hether or not the claimant is its registered taxpayer. A11 issuances or porlions thereof not consistent with the provisions of this Order are hereb-v repealed and amended accordingly, Thrs Order sha1l take effect immediateirr. /tr C.AESAR R. DULAY Commissioner of Internal Revenue 018062 I-3 q I