Tax Alert No. 18 [Revenue Memorandum Circular (RMC) No. 35-2026]

Clarifying the Deadline of Filing of Request for Reconsideration of the Full or Partial Denial of the Claim for VAT/Excise Tax Refund Within the National Office Pursuant to Revenue Regulations No. 8-2025 and Request for Reconsideration of the Final Decision on Disputed Assessment Pursuant to Revenue Regulations No. 12-99, as Amended, in Light of Memorandum Circular No. 114 Dated March 6, 2026.

Revenue Memorandum Circular (“RMC”) No. 35-2026 has been issued on 28 April 2026 in order to clarify the deadline of filing of request for reconsideration of the partial or full denial of Claim for VAT/Excise tax refund with the National Office, as well as a request for reconsideration of the Final Decision on Disputed Assessment (“FDDA”). If the filing deadline falls on a Friday, when all personnels are mandated to work-from-home pursuant to energy conservation protocols, the due date shall be extended to the next business day on which National Office personnel are working on-site.

Nonetheless, this Circular shall not affect the requirements and procedure of filling of Request for Reconsideration of the Partial or Full Denial of Claim for VAT/Excise Tax Refund or Request for Reconsideration of the FDDA provided under RR no. 8-2025 and RR No. 12-99, as amended, respectively.

You may access the full version of the RMC through the BIR website.