RMO No. 34-2025 — Guidelines and Procedures Regarding Requests for Issuance of a Certified True Copy of the Commissioner of Internal Revenue's Decision on an Administrative Appeal Against a Final Decision on Disputed Assessment and on a Denial of the Claims for Refund of Value-Added Tax and Excise Tax under Sections 112 (C) and 135-A of the National Internal Revenue Code of 1997, as amended by Rep

Bringing in Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City JUL 0 4_2025 PILIPINAS BAGONG

REVENUE MEMORANDUM ORDER NO. 0 3 4 = 2 0 2 5

SUBJECT Division Certified True Copy of the Commissioner of Internal Revenue's of the National Internal Revenue Code of 1997, as amended by Guidelines and Procedures Regarding Requests for Issuance of a Decision on an Administrative Appeal Against a Final Decision on Value-Added Tax and Excise Tax under Sections 112 (C) and 135-A Republic Act No. 12066, under the Jurisdiction of the Appellate Disputed Assessment and on a DeniaI of the Claims for Refund of

TO All Internal Revenue Officials and Employees and Others

Concerned

Internal Revenue Code (NIRC) of 1997, as amended by Republic Act (R.A.) No. 12066, under the jurisdiction of the Appellate Division, the following documentary requirements and Final Decision on Disputed Assessment (FDDA) and on the denial of the claims for refund of value-added tax (VAT) and excise tax (ET) under Sections 112 (C) and 135-A of the National procedures are hereby promulgated for the compliance of all concerned: Commissioner of Internal Revenue (CIR)'s Decision on an administrative appeal against a In order to facilitate the processing of requests for a Certified True Copy (CTC) of the

I. Documentary Requirements:

1. Written request for a CTC of the CIR's Decision on the administrative appeal against the FDDA and on the denial of the claims for refund of VAT and ET under Sections

jurisdiction of the Appellate Division. This request must include the taxpayer's name authorized representative: and the taxable year involved and must be signed by the taxpayer or the taxpayer's 112 (C) and 135-A of the NIRC of 1997, as amended by R.A. No. 12066 under the

2. For individual taxpayers: a Photocopy of one (1) government-issued identification card (ID) showing the

3 Y If transacting through a representative: taxpayer's name, picture, and signature (with one specimen signature)

LAbM HT JUL 0 7 2025 A RUREAS PFAINTERMENEVENN i. One (1) original copy of Special Power of Attorney executed by the I Photocopy of one (1) government-issued ID for both the taxpayer and taxpayer, clearly indicating the purpose and the name of the authorized representative; and

I0 :38 N BlR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Dlliman, Quezon City signatures (with one specimen signature each); the authorized representative, showing their names, pictures, and TrunklIne: 8981-7000 : 8929-7676 Website: www.bir.gov.ph

3.For corporations/non-individual taxpayers: a. One (1) original copy of a Board Resolution, Written Resolution (in case of a

b. Photocopy of one (1) government-issued ID for both the signatory and the one-person corporation), or Secretary's Certificate, indicating the purpose and the name of the authorized representative; and authorized representative, showing their names, pictures, and signatures (with

one specimen signature each);

4.Proof of payment of Certification Fee issued by the General Services Division (GSD) - Bureau of Internal Revenue (BIR) National Office; and

5. Payment of documentary stamp tax.

II. Procedures:

1. Submit a written request for a CTC of the CIR's Decision on the administrative appeal against the FDDA or on the denial of the claims for refund of VAT and ET under Sections 112 (C) and 135-A of the NIRC of 1997, as amended by R.A. No. 12066 under

the jurisdiction of the Appellate Division, along with the applicable proof of identification and authorization enumerated above, to the Administrative Officer of the Appellate Division at Room 807, 8th FIoor, BIR National Office for verification and processing of the request.

2. Pay the applicable fee of P100.00 per CTC to the GSD at Room 1011, 10th Floor, BIR National Office and the documentary stamp tax.

3. Present proof of payment issued by the GSD and the loose DST to the Appellate Division.

4. Receive the CTC of the CIR's Decision on administrative appeal against the FDDA or

of the NIRC of 1997, as amended by R.A. No. 12066, from the Appellate Division. on the denial of the claims for refund of VAT or ET under Sections 112 (C) and 135-A

Requests with incomplete or non-compliant requirements shall not be processed.

repealed, or modified accordingly. Any revenue issuance which is inconsistent with this Order is deemed revoked

This Order takes effect immediately and shall be given as wide a publicity as possible

t mnissioner of Internal Revenue UI, JR.

K-2

S BUREAU OF INTERNAL REVEN RECORDS MANAGEMENT DIVISiON

1T

JUL O 7 2025

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