The Bureau of Internal Revenue (BIR) said it streamlined the documentary requirements for value-added tax (VAT) refund claims, in line with the CREATE MORE Act.
The CREATE MORE Act, also known as Republic Act (RA) No. 12066, prompted the BIR to issue Revenue Memorandum Circular (RMC) No. 37-2025 on April 10, 2025. The circular specifically addresses VAT refund claims under Section 112 of the National Internal Revenue Code (NIRC) of 1997, as amended.
“The BIR, together with the government’s legislative and executive branch, is committed to improving and simplifying the necessary documentation and processing requirements for future VAT and other tax refund claims to better serve the taxpaying public,” BIR Commissioner Romeo Lumagui Jr. said in a statement.
A significant change allows the submission of certified copies of invoices or receipts for sales and purchases, replacing the previous requirement for original copies.
These certified copies should be verified by an authorized official or employee of the claimant, whether it’s a corporation, partnership or sole proprietorship.
The new guidelines also reduce documentary requirements by three, eliminating the need for proofs of registration with the Securities and Exchange Commission or Department of Trade and Industry (DTI), and copies of Import Entry and Internal Revenue Declarations (IEIRD)/Informal Import Declaration and Entry or Single Administrative Document.
For claims involving amortized input taxes from imported capital goods filed quarterly, taxpayers can now submit previous certifications from the Bureau of Customs Revenue Accounting Division (BOC-RAD), provided the original certification was submitted with a prior claim.
For taxable periods beginning April 1, 2025, or claims under the CREATE MORE Act’s effectivity, the BIR processing office for exporters’ VAT refund claims will verify export sales based on certifications from the Export Marketing Bureau (EMB) of the DTI.
This is expected to prevent redundant validation efforts among government agencies, meaning documents proving actual export of goods or services are no longer required by the BIR, as they will be submitted to the EMB for scrutiny and certification.
