Philippines

Clarifying the Effectivity Date of Revenue Memorandum Order (RMO) No. 47-2020 which imposed New Documentary Requirements for the Processing of VAT Refund Claims Pursuant to Section 112 of the Philippine Tax Code

21 June 2021

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The Commissioner of Internal Revenue has issued Revenue Memorandum Circular (RMC) No. 14-2021 to clarify that RMO No. 47-2020 became effective only on 19 January 2021

Source: PwC

Refund

Clarifying the Effectivity Date of Revenue Memorandum Order (RMO) No. 47-2020 which imposed New Documentary Requirements for the Processing of VAT Refund Claims Pursuant to Section 112 of the Philippine Tax Code

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