The Bureau of Internal Revenue (BIR) has instructed field officials to promptly submit value-added tax (VAT) claim reports to facilitate the processing and release of excess payments.
A revenue official said refunds or the issuance of tax credit certificates could not be acted on immediately due to the delay in the submission of VAT payment schedules.
In an unnumbered memorandum, BIR Commissioner Caesar R. Dulay warned that the agency would take disciplinary action against those who do not follow earlier directives on the issue.
The memorandum was issued to regional directors, district officers, and other concerned officials.
The BIR chief said VAT payment reports should be submitted every third day of the month to the assessment service for review, processing and release, or denial of the claims.
He said, however, that several offices don’t submit the reports on time.
“Failure to comply with the prescribed deadline shall result in the filing of administrative charges against erring officials,” Dulay said.
He added that non-compliance is considered a violation of the office rules and regulations, which is subject to penalties under the Revised Code of Conduct as implemented by Revenue Memorandum Order No.53-2010.