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Revenue Memorandum Circular · RMC

RMC No. 71-2023 v2

To provide uniform guidelines and prescribe the revised mandatory documentary requirements in the processing and grant of VAT credit/refund claims under Section 112 of the Tax Code of 1997, as amended, in line with the TRAIN Law and CREATE Act, except claims under the authority and jurisdiction of the Legal Group.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
71
Year
2023
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 71-2023 (issued June 23, 2023) provides uniform guidelines and prescribes revised mandatory documentary requirements for processing and granting VAT credit/refund claims under Section 112 of the Tax Code of 1997, as amended, in line with the TRAIN and CREATE Act changes, excluding claims under the Legal Group's jurisdiction. It takes effect for claims filed starting July 1, 2023. Applications must be filed on BIR Form No. 1914 with the proper office (VCAD for direct exporters; VATAS, RDO or LTVAU for other claimants), processed within 90 days, and accompanied by complete documents per Annexes A.1, A.2 or A.3. Claims filed beyond the 2-year prescriptive period are still accepted but recommended for outright denial, and approved refunds of claimants with outstanding final and executory tax liabilities may be referred for garnishment.