RMO No. 28-2023 — Amends RMO No. 23-2023 relative to the issuance of Tax Verification Notices (TVNs) in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal Group
REPUBLIC OF THE PHILIPPINES
BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE
AUG 1 0 2023 Quezon City
REVENUE MEMORANDUM ORDER NO. 28 - 2023
SUBJECT Amending Certain Provisions of Revenue Memorandum Order No. 23
2023 to Align Existing Policies in the Issuance of Tax Verification Notices (TVNs) in the Processing of Claims for Value-Added Tax
Jurisdiction of the Legal Group (VAT) Credit/Refund Except Those Under the Authority and
TO All Internal Revenue Officials, Employees and Others Concerned
In line with the existing policies in the issuance of TVNs, this Order is issued to provide clarification on the "head of processing offices" mentioned in several provisions under Revenue Memorandum Order (RMO) No. 23-2023, including its Annexes, authorized to issue the respective TVN for VAT credit/refund claims duly filed under their jurisdictions.
In view thereof, certain items are hereby amended to read as follows:
1. Item 8 under "General Policies" --
"8. Tax Verification Notice (TVN) shall be issued by the herein indicated Revenue Officials to authorize the verification of VAT credit/refund claims filed under Sections l12, 204 (C) and 229 of the Tax Code, as amended.
Processing Office Revenue Official
Revenue District Office (RDO) Revenue District Officer
VAT Audit Section (VATAS) Assistant Regional Director
VAT Credit Audit Division (VCAD) Division Chief
Large Taxpayer VAT Unit (LTVATAU} Assistant Commissioner, LTS
2.Item 1 (c) under "Procedures"
"c. The Revenue Officials identified under item I.8 of this Order shall issue a TVN to authorize the verification of VAT credit/refund.
Page I of 2 BUREAU OF INTERNAL REVENUE As P (
A8e 10 fsf
RECORDS MGT. DIVISION C
3. Item 1 of Annex C.3 --
"1. The Revenue officials identified under I.8_of this Order shall issue a Tax Verification Notice (TVN) to authorize the verification of VAT credit/refund."
This Order shall take effect immediately.
MACU, JR Co Mssioner of Internal Revenue
012450
BUREAU OF INTERNAL REVENUE RCYYN QIspm AUs 10 20Z3 6
RECORDS MGT. DIVISION C
Page 2 of 2
同类文件 Revenue Memorandum Orders
- RMO No. 5-2025 — Prescribes the Agency Performance Indicators and Targets for CY 2025-2028 Digest | Full Text | Annex A | Annex B(RMO No. 5-2025)
- RMO No. 31-2002 — Pre cribe the policie , guideline and procedure in the in titution of clo ure proceeding and the filing of criminal action again t taxpayer who have not re ponded to the Letter Notice ent by BIR under the RELIEF Sy tem Dige t | Full Text(RMO No. 31-2002)
- RMO No. 50-2016 — Prescribes the manner by which all papers and correspondences for signature by Deputy Commissioner Jesus Clint O. Aranas of the Legal Group shall be prepared(RMO No. 50-2016)
- RMO No. 47-99 — Revises RMO No.29-99 relative to the preparation and publication of the BIR Monitor Digest(RMO No. 47-99)
- RMO No. 25-2014 — Prescribes the revised procedures, policies and guidelines, including enhancement in the format, for the preparation of “Reports on Drastic Changes in Collection Performance” (BIR Form Nos. 1771A to 1771C) Digest | Full Text | BIR Form No. 1771A | BIR Form No. 1771B | BIR Form No. 1771C(RMO No. 25-2014)
- RMO No. 20-2019 — Modifies the Alphanumeric Tax Code for Business Income and Income from Profession in BIR Form Nos. 1701/1701A/1701Q pursuant to the implementation of RA No. 10963 (TRAIN Act)(RMO No. 20-2019)
- RMO No. 39-2011 — Amends pertinent provisions of RMO No. 38-2011 relative to the guidelines and procedures in the implementation and compliance with issued Revenue Travel Assignment Orders/Revenue Special Orders covering transfer/reassignment of personnel Digest | Full Text(RMO No. 39-2011)
- RMO No. 53-2019 — Amends further certain provisions of RMO No. 25-2014, as amended by RMO No. 46-2019 relative to the preparation of the "Reports on Drastic Changes in Collection Performance"(RMO No. 53-2019)
想要这份文件的分析？
让 ASG 法律 AI 为你总结、与其他判例对比，或说明它如何适用于你的情形 — 它检索的正是同一个数据库。