RMC No. 102-2018 — Amends further RMC No. 17-2018, specifically the deadline for processing of pending VAT refund/credit claims filed prior to effectivity of RMC No. 54-2014

E REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

BUREAU OF INTERNAL REVENUE Quezon City

December 5,2018

REVENUE MEMORANDUM CIRCULAR NO. /D&- 2O(8

SUBJECT : Amending Further Revenue Memorandum Circular (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

TO : All Internal Revenue Officials and Employees Concerned

This Circular is issued to further amend the deadline prescribed in Item No.

VI.A.1 of RMC No. 17 - 2018, as amended by RMC No. 53 - 2018. The December

14. 2018 deadline is hereby further moved to March 29, 2019.

All internal revenue officials, employees and others concerned are hereby

enjoined to be guided accordingly and give this Circular as wide a publicity as possible.

1oGw

II BUREAU OF INTERNALREVENUE NCnYIYT DEC 11 2 10: D0 A.M 2018 Commissioner of Internal Revenue CAESAR R. DULAY 0 21 615

RECORDS'MGT DIVISION