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Manila Bulletin devider Philippines devider National devider BIR simplifies processing of VAT refund claims

BIR simplifies processing of VAT refund claims

Published Jun 23, 2023 09:07 am
Bureau of Internal Revenue Commissioner Romeo D. Lumagui Jr. has taken a significant step to simplify the process of filing and processing value added tax (VAT) refund claims.

*Bureau of Internal Revenue Commissioner Romeo D. Lumagui Jr. (File photo)

* Effective July 1, two new revenue issuances, namely Revenue Memorandum Circular (RMC) No. 71-2023 and Revenue Memorandum Order (RMO) No. 23-2023, have been introduced to streamline the documentary requirements and procedures. Lumagui said the said changes are in response to the concerns raised by taxpayers who have faced challenges in meeting the previous documentary requirements outlined in RMO No. 47-2020. The new guidelines also align with Republic Act No. 11032, known as the Ease of Doing Business and Efficient Government Service Delivery Act of 2018, he added. The key modifications introduced by the new revenue issuances, as compared to the old guidelines, included the reduction in the number of documentary requirements. The BIR chief said taxpayer claimants seeking VAT refunds are no longer required to submit soft copies of scanned sales invoices or official receipts. Instead, they only need to provide the original copies of these documents. He said documents that can be easily verified from the BIR records, either through existing tax information systems or access to records from other BIR offices, are no longer required to be submitted. The filing of VAT refund claims for taxpayers under the Large Taxpayers Service (LTS) will now take place at the LTS VAT audit unit. Similarly, taxpayers under the jurisdiction of revenue regions with VAT audit section will file their claims at the designated section, leading to a decrease in the number of processing offices. Lumagui emphasized the historic significance of halving the BIR's VAT refund requirements, stating that it is a crucial move towards facilitating ease of doing business. He expressed hope that taxpayers will recognize the BIR as a service-oriented agency rather than solely focused on collection goals. He pledged to continue seeking ways to foster a business-friendly environment and attract investments, aiming to make the Philippines an attractive destination for businesses.

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BIR value added tax Romeo D. Lumagui Jr.
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