BIR Revenue Memorandum Order No. 42-2018 (12 September 2018)

Amending Certain Portion of RMO No. 29-2014 relative to the Prescribed Uniform Format and Procedures for the Issuance of Certifications on the Existence of Outstanding Tax Liabilities of Taxpayers

In order to align the validity period of the Certification on the Existence of Outstanding Tax Liability/ies of Taxpayer and Certification on the Status of Cases Pending Legal or Judicial Resolution with the ninety (90) day period prescribed within which to process all applications for VAT refund pursuant to Republic Act No. 10963, otherwise known as the TRAIN Law. RMO No. 29-2014 is amended as follows:

“The certifications issued by all concerned revenue offices pertaining to taxpayer’s claim for VAT refund shall be valid for six (6) months from date of issue, whereas other certifications in relation to the existence of outstanding tax liabilities of taxpayers that do not fall under the same purpose shall be valid only for one (1) month from date of issue

Provided, however, that the foregoing requirements shall not apply to certifications requested by and issued directly to taxpayers or other offices outside the BIR”