REVENUE MEMORANDUM CIRCULAR NO. 53-2018 issued on June 21, 2018 amends Revenue Memorandum Circular (RMC) No. 17-2018 by moving the deadline for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54-2014 from June 30, 2018 to December 14, 2018.