REVENUE MEMORANDUM CIRCULAR NO. 35-2026 issued on April 28, 2026 clarifies 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 (RR) No. 8-2025, and Request for Reconsideration of the Final Decision on Disputed Assessment (FDDA) pursuant to RR No. 12-99, as amended, in light of Memorandum Circular No. 114 dated March 6, 2026.

For Request for Reconsideration of the Partial or Full Denial of Claim for VAT/Excise Tax Refund within the National Office or Request for Reconsideration of the FDDA, with due date falling on a Friday, the deadline of filing shall be moved to the next business day, when personnel from the National Office are working on-site.

This Circular shall not affect the requirements and procedure of filing of a 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.