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REVENUE MEMORANDUM ORDER NO. 34-2025 issued on July 7, 2025 prescribes the guidelines and procedures regarding the processing of requests for issuance of a Certified True Copy (CTC) of the Commissioner of Internal Revenue (CIR)’s decision on an administrative appeal against a Final Decision on Disputed Assessment (FDDA) and on a denial of the claims for refund of Value-Added Tax (VAT) and Excise Tax (ET) under Sections 112(C) and 135-A of the National Internal Revenue Code (NIRC) of 1997, as amended by Republic Act (RA) No. 12066, under the jurisdiction of the Appellate Division.

The following documentary requirements are promulgated for the compliance of all concerned:

A. A written request that must include the taxpayer’s name and the taxable year involved,vwhich must be signed by the taxpayer or the taxpayer’s authorized representative;

B. For individual taxpayers:

a. Photocopy of one (1) government-issued identification card (ID) showing the taxpayer’s name, picture, and signature (with one specimen signature)

b. If transacting through a representative:

i. One (1) original copy of Special Power of Attorney executed by the taxpayer, clearly indicating the purpose and the name of the authorized representative; and

ii. Photocopy of one (1) government-issued ID for both the taxpayer and the authorized representative, showing their names, pictures, and signatures (with one specimen each);

C. For corporations/non-individual taxpayers:

a. One (1) original copy of a Board Resolution, Written Resolution (in case of a oneperson corporation), or Secretary’s Certificate, indicating the purpose and the name of the authorized representative; and

b. Photocopy of one (1) government-issued ID for both the signatory and the authorized representative, showing their names, pictures, and signatures (with one specimen each);

D. Proof of payment of Certification Fee issued by the General Services Division (GSD)

– BIR National Office; and

E. Payment of documentary stamp tax.

The procedures for the processing of requests for CTC of the CIR’s Decision on the administrative appeal against the FDDA and on the denial of claims for refund of VAT and ET are specified in the Order.