RMC No. 35-2026 — Clarifying the Deadline of Filing of Request for Reconsideration of the Full or Partial Denial of the Claim for VAT/Excise Tax Refund Within the National Office Pursuant to Revenue Regulations No. 8-2025 and Request for Reconsideration of the Final Decision on Disputed Assessment Pursuant to Revenue Regulations No. 12-99, as Amended, in Light of Memorandum Circular No. 114 Dated

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building National Office Building Quezon City APR 2 7 2026 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO.03 5 - 2 0 2 6

SUBJECT Clarifying the Deadline of Filing of Request for Reconsideration of the in Light of Memorandum Circular No. 114 Dated March 6, 2026 Full or Partial Denial of the Claim for VAT/Excise Tax Refund Within Request for Reconsideration of the Final Decision on Disputed the National Office Pursuant to Revenue Regulations No. 8-2025 and Assessment Pursuant to Revenue Regulations No. 12-99, as Amended,

TO :All Internal Revenue Officers and Others Concerned

pursuant to Revenue Regulations (RR) No. 8-2025 and Request for Reconsideration of the of the President, directing all government agencies and instrumentalities to strictly adopt is being issued in order to clarify the deadline of filing of Request for Reconsideration of the Partial or Full Denial of Claims for VAT/Excise Tax Refund within the National Office. Final Decision on Disputed Assessment (FDDA) pursuant to RR No. 12-99, as amended. energy conservation protocols, Revenue Memorandum Order (RMO No.007-2026 was issued,providing the guidelines for the implementation thereof. Relative thereto, this Circular In accordance with Memorandum Circular No. 114 dated March 6, 2026 of the Office

date falling on a Friday, the deadline of filing thereof shall be moved to the next business day, when personnel from the National Office are working on-site. Tax Refund within the National Office or Request for Reconsideration of the FDDA,with due For Request for Reconsideration of the Partial or Full Denial of Claim for VAT/Excise

amended,respectively. Reconsideration of the Partial or Full Denial of Claim for VAT/Excise Tax Refund or Request for Reconsideration of the FDDA provided under RR No. 8-2025 and RR No.12-99, as This Circular shall not affect the requirements and procedure of filing of a Request for

effectivity of RMO No.007-2026. This Circular shall take effect immediately and shall remain in force during the

give this Circular as wide a publicity as possible. All internal revenue officers, employees, and others concerned are hereby enjoined to

ORECORDS MANAGEMENTSIVISIA BUREAUOFINTERNAL REVEN 00000141 BIT CHARLITO MARTIN R.MEDOZA Commissioner of Internal Revenue

k-2 APR 28 2026

BY ADMINUNIT-2 TME:_406 Pm

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