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Revenue Memorandum Circular · RMC

RMC No. 35-2026 Digest

To clarify the deadline for filing a Request for Reconsideration of the full or partial denial of a claim for VAT/Excise tax refund within the National Office (pursuant to RR No. 8-2025) and a Request for Reconsideration of the Final Decision on Disputed Assessment (FDDA) (pursuant to RR No. 12-99, as amended), in light of Memorandum Circular No. 114 dated March 6, 2026.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
35
Year
2026
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 35-2026 (issued April 28, 2026) clarifies the deadline for filing a Request for Reconsideration of the full or partial denial of a claim for VAT/Excise tax refund within the National Office (pursuant to RR No. 8-2025), and of a Request for Reconsideration of the Final Decision on Disputed Assessment (FDDA) (pursuant to RR No. 12-99, as amended), in light of Memorandum Circular No. 114 dated March 6, 2026. If the due date falls on a Friday, the filing deadline is moved to the next business day when National Office personnel are working on-site. The Circular does not change the filing requirements and procedures under RR No. 8-2025 and RR No. 12-99, as amended.