REVENUE MEMORANDUM CIRCULAR NO. 38-2019 issued on March 27, 2019 amends the deadline prescribed in Revenue Memorandum Circular (RMC) No. 102-2018, for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54- 2014 from March 29, 2019 to July 31, 2019.

Concerned revenue officers and officials who fail to comply with the said deadline shall be issued a “Show-Cause Order” and may be imposed appropriate sanctions pursuant to Section 269(c) of the Tax Code of 1997, as amended, and Section 43 of the “Revised Code of Conduct for Revenue Officials and Employees”, as implemented by Revenue Memorandum Order No. 53-2010.