The Bureau of Internal Revenue (BIR) has introduced simplified procedures for value-added tax (VAT) refund claims, as part of its implementation of the Corporate Recovery and Tax Incentives for Enterprises (CREATE) MORE Act.

Detailed in Revenue Memorandum Circular (RMC) No. 37-2025, the changes aim to ease the documentary burden on taxpayers and improve processing efficiency.

Among the key revisions, taxpayers may now submit certified true copies of invoices or receipts in place of original documents. An authorized representative of the business entity must validate these.

The BIR has also removed three specific documentary requirements: proof of registration with either the Securities and Exchange Commission (SEC) or the Department of Trade and Industry (DTI), Import Entry and Internal Revenue Declarations (IEIRD), and the Single Administrative Document (SAD) or equivalent import documents.

For VAT refund claims related to the amortization of input taxes on imported capital goods filed quarterly, claimants may resubmit certifications previously issued by the Bureau of Customs Revenue Accounting Division, as long as the original was provided with a prior claim.

Beginning April 1, 2025—when the CREATE MORE Act officially takes effect—the BIR will depend on certifications from the DTI’s Export Marketing Bureau (EMB) to validate export sales. Exporters are no longer required to submit separate export documentation, as the EMB will assess this for certification.

In addition, several transactions previously subject to 12 percent VAT under the TRAIN Law now qualify for a zero VAT rate. This includes eligible sales of goods and services under Sections 106 and 108 of the National Internal Revenue Code.

BIR Commissioner Romeo D. Lumagui, Jr. emphasized the agency’s continued commitment to working with both the executive and legislative branches to streamline tax processes and provide more efficient service to the public.