REVENUE MEMORANDUM ORDER NO. 28-2023 issued on August 10, 2023 amends certain provisions of Revenue Memorandum Order (RMO) No. 23-2023 to align existing policies in the issuance of Tax Verification Notices (TVNs) in the processing of claims for Value-Added Tax (VAT) credit/refund, except those under the authority and jurisdiction of the Legal Group.
The following Items under RMO No. 28-2023 are hereby amended as
follows:
Item 8 under “General Policies” –
“8. Tax Verification Notice (TVN) shall be issued by the herein indicated
Revenue Officials to authorize the verification of VAT credit/refund claims
filed under Sections 112, 204 (C) and 229 of the Tax Code, as amended.
| Processing Office | Revenue Official |
|---|---|
| Revenue District Office (RDO) | Revenue District Officer |
| VAT Audit Section (VATAS) | Assistant Regional Director |
| VAT Credit Audit Division (VCAD) | Division Chief |
| Large Taxpayer VAT Unit (LTVATAU) | Assistant Commissioner, LTS |
Item 1(c) under “Procedures” – “
c. The Revenue Officials identified under item I.8 of this Order shall issue a TVN to authorize the verification of VAT credit/refund.”
Item 1 of Annex C.3 – “
~1. The Revenue officials identified under I.8 of this Order shall issue a Tax Verification Notice (TVN) to authorize the verification of VAT credit/refund.”