RMO No. 25-2026 — Amending Certain Provision of Revenue Memorandum Order No. 27-2024 which Prescribed the Guidelines, Policies and Procedures in the Processing of Claims for Credit/Refund of Taxes Erroneously or Illegally Received or Collected or Penalties Imposed Without Authority Pursuant to Section 204(C) in Relation to Section 229 of the National Internal Revenue Code of 1997, as Amended, Exce

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building SEP 2 9 2026 PILIPINAS BAGOnG

REVENUE MEMORANDUM ORDER NO. 2 5- 2026

SUBJECT Amending Certain Provisions of Revenue Memorandum Order No. 27-2024

in Relation to Section 229 of the National Internal Revenue Code of 1997, as Collected or Penalties Imposed Without Authority Pursuant to Section 204(C) Group Which Prescribed the Guidelines, Policies and Procedures in the Processing of Claims for Credit/Refund of Taxes Erroneously or Illegally Received or Amended, Except Those Under the Authority and Jurisdiction of the Legal

TO All Internal Revenue Officials, Employees and Others Concerned

OBJECTIVE

jurisdiction of the Legal Group. H Order (RMO) No. 27-2024 with respect to the processing offices authorized to accept and process the claims for credit/refund of taxes erroneously or illegally received or collected or penalties Internal Revenue Code of 1997 (Tax Code), as amended, except those under the authority and imposed without authority pursuant to Section 204(C), in relation to Section 229 of the National AMENDMENT This Order is hereby issued to amend the pertinent provisions of Revenue Memorandum G AEEA NE t *I i Wpto

Section I (2) of RMO No. 27-2024 is hereby amended to read as follows: "I. GENERAL POLICIES N L00000 9ZOZ 6Zd3S

xXXXXXXXX

2 The processing offices authorized to receive the "Application for Tax Credits/Refunds" (BIR Form No. 1914) for claims under Section 204(C), in relation to Section 229 of the Tax Code, as amended, are as follows: B R

a. For tax credit/refund claims of Capital Gains Tax (CGT) on the sale of property subject to CGT. real property classified as capital asset and Documentary Stamp Tax District Office (RDO), having jurisdiction over the location of the real (DST) relative thereto, the application shall be filed with the Revenue

b. For all other tax credit/refund claims under Section 204(C), in relation tc

claimant: Section 229 of the Tax Code, as amended, the application shall be filed with the following offices having jurisdiction over the taxpayer-

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 : 8929-7676 Website: www.bir.gov.ph

ii. The respective Large Taxpayers Audit Division (LTAD) or Large i.The RDO; or Taxpayers Division (LTD) under the Large Taxpayers Service (LTS).

In all cases, the Revenue Officer (RO) - Assessment designated as RO of the

be responsible for checking the completeness of the documentary requirements submitted upon filing of the application for tax credit/refund of taxes erroneously or illegally received or collected. Day shall receive claims filed with the aforesaid authorized offices and shall

approval of claims for tax credit/refund filed by the taxpayers-claimants The following offices shall be responsible for the processing, review, and under their respective jurisdictions, regardless of the amount:

RDO Processing Office LTAD/LTD Assessment Division Head Revenue Executive Assistant (HREA), LTS Reviewing Office Assistant Commissioner Regional Director (ACIR), LTS Approving Official

X X X X X X X X x

H. REPEALING CLAUSE

repealed, modified or amended accordingly. All revenue issuances or portions thereof which are inconsistent herewith are hereby

In. EFFECTIVITY

This Order shall take effect immediately.

00000710 CHARLITO MARTIN R. MENEOZA BUREAU OF JNTERNAL REVENUE RECORDS MANAGEMENT DIVISION TMF1 Commissioner of Internal Revenue

SEP 2 9 2026

By AUMIN UNIT"-1 t PTF. yn {D:2{am

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