Tax Alert No. 51 [BIR Tax Advisory issued on 28 June 2019]

Advisory on clarification regarding the transitory provisions and certain requirements in relation to claims for VAT refund filed pursuant to Section 112(A) of the Tax Code of 1997, as amended

The Commissioner of Internal Revenue has issued a Tax Advisory last 28 June 2019 clarifying the transitory provisions and certain requirements in Annex A.1 of Revenue Memorandum Circular (RMC) No. 47-2019.

All concerned are enjoined to observe the following:

1. For VAT refund applications filed from 1 June to 30 June 2019, the deadline for the submission of the following requirements is extended up to 31 July2019:
   • Certification of VAT payment from Revenue Accounting Division of the Bureau of Customs (BOC);
   • Consularized/apostilled copy of certificate of foreign registration of the non-resident foreign corporation; and
   • Certifications required for claims whose zero-rated sales are based on Section 108(B)(4).
2. In view of the requirement for issuance of a Certification of VAT Payment from the RAD of the BOC, the Import Entry and Internal Revenue Declarations (IERD) and/or Single Administrative Document (SAD), Statement of Settlement of Duties and Taxes (SSDT) and Commercial Invoices on importations need not be authenticated by the BOC for claims filed from the effectivity of RMC No. 47-2019.