RMC No. 3-2019 — Publishes the full text of Joint Circular No. 001-2018 of the DOF, DBM, BTr, BIR, BOC and COA re Value-Added Tax Refund Claims Digest | Full Text | JC No. 1-2018

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL RXVENUE Quezon City January 4,2019 REVENUE MEMORANDUM CIRCULAR NO. 9' LOIq SUBJECT : Publishing the full text of Joint Circular (JC) No.001-2018 of the Department of Finance (DOF), Department of Budget and Management (DBM), Bureau of Treasury (BTr), Bureau of Internal Revenue (BIR), Bureau of Customs (BOC) and Commission on Audit (COA) re VAT Refund Claims TO All Internal Revenue Officials, Employees and Others Concerned For the information and guidance of all internal revenue officers, employees and others concerned, attached is the full text of Joint CircularNo. 001-2018 of the Department of Finance (DOF), Department of Budget and Management (DBM), Bureau of Treasury (BTr), Bureau of lnternal Revenue (BIR), Bureau of Customs (BOC) and Commission on Audit (COA) re VAT Refund Claims. All revenue officials and employees are hereby enjoined to be guided accordingly and give this Circular as wide a publicity as possible. -Z tt$o'.,A.St-" CABSAR R. DULAY ruHEHU Ur tru ttr(tyAL Ktrvr: i'lutr Commissioner of Internal Revenue I- JAN 1O 022 6 t o lil RECORDS MGI, DIViSIO hr