RR 8-2025

RR No. 8-2025 (issued February 27, 2025) implements Sections 112(C) and 135-A of the Tax Code, as amended by RA 12066 (CREATE MORE), and prescribes the procedure for requests for reconsideration of full or partial denials of refund claims under Sections 112(A) and (B) and 135-A, covering refund applications filed on or after April 1, 2025. Requests are limited to questions of law, no new evidence may be introduced, and the request must be filed within fifteen (15) days with the designated Processing Office (Appellate Division for National Office denials, including those signed by ACIR-LTS; Regional Legal Division for denials signed by the Regional Director). The Processing Office must decide within fifteen (15) days of actual receipt; no supplemental or second request for reconsideration is allowed, and a second request does not toll the prescriptive period to appeal to the Court of Tax Appeals. Non-compliance with the period, form and manner requirements is ground for outright denial. If granted, the refund is processed within twenty (20) days from the decision; the taxpayer-claimant may withdraw the request before final resolution, in which case the denial stands and becomes final.