RMC No. 16-2019 — Clarifies the validity of the Certifications on the existence of Outstanding Tax Liabilities and Certification on the Status of Cases Pending legal or judicial resolution of Taxpayers claiming for VAT refund Digest | Full Text

REPUBLIC OF THE PHILiPPINES DEPARTMENT OF FINANCE BLTREAU OF INTERNAL REVENUE Quezon City December 6. 2018 REVENUE MEM'RANDUM .TRCULAR No. lb - 2 o lq SUBJECT Clarifying the Validity of the Certificatit)ns on the Existence of Outstanding Tax Liatrilities and Certification on the Status of Cases 'rrr Pending Legal or Judicial Resolution of Taxpayers Claiming for VAT Refund AMnterna! Revenue Officials an.J Others Concerned This Circular is issued to clarify that the inter-office Request ior Certification on OLrtstanding Tax Liabilityi ies of Taxpayer and Certification on the Status of Cases Pending Legal or.ludicial Resolution, tbr the specific purpose of satisfying the requirelrents of clairns fbr VAT refund pursuant to Revenue Memorandum Order (RMO) No. 29-2014. as amended by RMO No. 42-2018. shall be valid for a period of six (6) months. In view thereof. alI concerned revenue offices are hereby enjoined to indicate clearlv in the Cetification to be issued that the validity of which is six (6) tnonths from the date of issrrance. Annexes "A and B" of RMO No. 29-2014 lvhich shows validity of one (l) rnonth must be ad.justed every time requesl for Certification shall be issued for VAT refund purpose. /5ll-<a/*%, -CAESA.R R. DULAY Cornnr issioner ol lnternal Revenue 0?s017 EUREAU Or TNTERNAL HEv-E {ur J'+- JAN 24