Legal Heads Up
BIR Revenue Memorandum Circular No. 102-2018 (11 December 2018)
Amends Further Revenue Memorandum Circular (RMC) No. 17-2018, specifically the Deadline for the Processing of Pending VAT Refund/Credit Claims filed prior to Effectivity of Revenue Memorandum Circular No. 54-2014
This Circular is issued to further move the deadlines for processing of pending VAT refund/credit claims filed prior to the effectivity of RMC No. 54-2014 from 14 December 2018 to 29 March 2019.
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