RMC No. 154-2022

This circular supersedes RMC No. 142-2019 and narrows the use of the eDST System's Balance Adjustment Facility: it may be used to recover DST erroneously deducted from a taxpayer's ledger only when caused by technical or system errors. For other causes — such as erroneously encoded information details or double/multiple affixtures of DST on the same documents — the taxpayer must instead use the tax credit/refund remedies under Sections 204 (C) and 229 of the 1997 Tax Code, as amended. The circular sets the process: the taxpayer-user files a written request with documentary proofs with the Chief, MOMD, Collection Service at the BIR National Office; MOMD checks completeness within 24 hours and endorses to ASD via the Balance Adjustment Recovery Data Request Form (Annex "A"); ASD validates and returns the form within five (5) days; the ACIR, CS reviews and approves or denies; and MOMD notifies the taxpayer in writing or by email within one (1) working day, either approving the adjustment in the "Balance Adjustment Details" facility or stating the denial reasons.