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BUREAU OF INTERNAL REVE,NuE

F THE PHILIPPINES
2018 ENT OF FINANCE
AI REVENUE

IT RECORDS MGT. DIVISION

REvENUE REGULATIoNS No. *.{" - *o tg

Date: Decembei 21, 2O1B

SUBJECT: Amends Certain Provisions of Revenue Regulations No. 13-2018 to

Implement the 90-Day Processing of Claim for YAT Refund Under Section
llz(C) of the Tax Code of 7997,, as amended by Republic Act (R.A.) No.
10963, Otherwise Known as the Tax Reform for Acceleration and Inclusion
or TRAIN

TO All Internal Revenue Officials, Employees and Others Concerned

SECTION 1. SCOPE. Pursuant to the provisions of Sections 244 and 245 of the
National Intemal Revenue Code of 1997 (Tax Code), as amended, these Regulations are hereby
promulgated to amend cefiain provisions of Revenue Reguiations (RR) No. 13-2018 to effect
the amendments made in Section 112(C) in relation with Sections 106(A)(2)(a)(3), (4), and (5)
and 108(8)(1) and (5) of the Tax Code, as amended by R.A. No. 10963 or the TRAIN.

SECTION 2. AMENDMENTS. Sections 4.106-5.4.108-5, 4.112-l and 13 of RRNo.

13-2018, are hereby further amended to read as follows:

"SEC.4.106-5. Zero Rated Sales of Goods or Properties. - xxx.

xxx xxx xxx.

Provided, Thutitems abovementioned shall be subi

o longer be subiect to zero
YAT rate u on satisfaction of the foll
l. VAT
refund stem that nts refunds and s refun
tax lvithin nin 90) days from the filine of the VAT refund
annlication with the Bureau:
of Item no. 1. all arrrrlications filed from Janua 1. 2018 shall be
w the filine of the
VAT refund arrrrlication.
The 90-dav neriod to process and decide shall sturt from the filing of the
'icution/claim for refund up to the release of the t of the V
ihe ciainuapoiication is consiciereri io hrtve been
iled onl submissi,
clocuments in suoport of tlte erytplicution as nrescribed under pertinent
r(v(n u( iqsuttncer,

The Secretarv of Finance shall rrrovide transiton, rules for the grant of
refund under the enhanced VAT Refund Svstem after the
determination of the fulfillment of the condition bv the Commissioner
of Internal Revenue as nrovided in item 1 naragrarrh t hereof; and

2. All nencling VAT refund claims as of December 31. 2017 shall be fullv
rraid in cash by December 31. 2019.

I'age 1 of 3
 Prov De artmen nce shall VAT refu ter in
and the handle t and
ntins o ofc t tax.

XXX XXX XXX

SEC. 4.108-5. Zero Rated Sale of Serryices. -

xxx xxx xxx
Proviclecl, Thut sub bXl) and ft entioned h ubiect
t lax and no longer be subiect t
()%) VA owins conditi
1. The I establishment entation of hanced VAT
refund nts refunds and nds ofcre ut
w n ntne
annlicati w e Bureau: to determi effectivi

nffiE fund
davs fro iline of

at Er 90-da 'riod and decide slt

o
=
rgt* 'rom tlte

-l
-.8 'und, P,
o '.E) 'ial rece voices and
sa coS docu rti

ffiE
o revenue lssuances.

The Secretarv o

determination
the en
ce shall

fulfillment
VAT Refun
rules fr
tem after
nt of

stoner
I Revenue as vided in item 1

claims

Provided. the Denartment nance shall es VAT refund rln

the BIR and in t rflnAssrno q
granting of cash refunds of creditable inrrut tax.

XXX XXX XXX

SEC. 4.112-1. Claims for Refund/Credit of Input Tax. -

xxx xxx xxx
(d) Period within which refund/credit of input taxes shall be made

.. -1., proper cases, the Commissioner of Internai Revenue shal1 grant refund for
clcditable iuput ta:'es tithin ninetr
J9C) dal s h'om 1hc claLe oisubnrissiJn of rhu oflficial
receipts or invoices and other documents i
accordance with subsections (a) and (b) hereol the
Commi r find that the refund is not ommissioner m
state in writi I and factual the denial.

riod to nd decide shall start the Tlins o tlre

to the rel tlte e VAT refitnd. Prc That, the
im/application is ciul
receiDts or i, uncl other doc the 'scrt,
unrler pertinenl reven ue iss uunces.
i." Page 2 o{'3
 In case of flill or partial denial of the claim for tax refund, the taxpayer affected,
may, within thirty (30) days frorn the receipt of the decision denying the ciaim, app"ui
the decision with the court of rax Appeali (crA): provicred, iliat Vailure on
anv official, the B ithin the
iod shall ble under Secti, thg Tar Code, os
amended.
nt ltuvin the refun

'nt, or
ine of the VAT re
said section.
xxx xxx xxx"

"SECTION 13. TRANSITORY PROWSIONS. - This section is re-numbered to

Section 3.

xxx x,Yx ,T"Y.X

3. The..foregoing amendntent, relative to the 90-day processing period of claims to

include the payment thereof, shall apply to claint.y to be filed upon the iSectivity o7
these Regulations."

SECTION 4. REPEALING CLAUSE. Any rules and regulations, issuances or

- these Regulations
parls thereof inconsistent with. the provisions of are hereby repealed,
amended or modified accordingly.

SECTION 5. SEPARABILITY CLAUSE. - If any of the provisions of these

Regulations is subse.quently declared unconstitutional, the validity of the rbmaining provisions
hereof shall remain in full force and effect.

SECTION 6. EFFECTMTY. These Regulations shall take effect immediately

- of general circulation.
following publication in leading newspapers

CARLOS G. DOMI
Secretar-v of Finance 0051 I B

Recommending Approval :

-r#*ry/ LI
/?:,0&,Q a.u'
4.t
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BUREAU OF IN TERN AL REVENUE

CAESAR R. DULAY
DEC 2?,e0l8
*4tr ililll))
Commissioner of Internal Revenue l0t
It ozl g g 3 RECO
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MGT, DI vlsr0N

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