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Clarifies the issues relative to the application for Value-Added Tax (VAT) refund/credit under Section 112 of the Tax Code, as amended

Clarifies the issues relative to the application for Value-Added Tax (VAT) refund/credit under Section 112 of the Tax Code, as amended Full Text/Annex A/Annex B

RMC No. 54-2014 | 2014-07-11

 
REPUBLIC OF THE PHILIPPINES 
DEPARTMENT OF FINANCE 
BUREAU OF INTERNAL REVENUE 
 
Quezon City
 
June 11, 2014
 
REVENUE MEMORANDUM CIRCULAR NO. 54-2014
 
SUBJECT    :      Clarifying Issues Relative to the Application for Value Added Tax (VAT) Refund/Credit under Section 112 of the Tax Code, as amended
TO              :      All Internal Revenue Officers and Others Concerned
 
Clarification on the issues concerning the application for VAT refund/tax credit has been made by the Supreme Court in Commissioner of Internal Revenue...