
REVENUE MEMORANDUM CIRCULAR NO. 16-2019 issued on January 24, 2019 clarifies that the validity of Certification on Outstanding Tax Liability/ies of Taxpayer and Certification on the Status of Cases Pending Legal or Judicial Resolution is six (6) months from the date of issuance for the specific purpose of satisfying the requirements of claims for VAT refund pursuant to Revenue Memorandum Order (RMO) No. 29-2014, as amended by RMO No. 42-2018.