We’re sharing a news update from the Bureau of Internal Revenue (BIR) to help businesses stay informed of recent changes in tax procedures. 

The BIR has announced a significant update that simplifies the process of claiming Value-Added Tax (VAT) refunds. Effective immediately, businesses are allowed to submit certified true copies of sales and purchase receipts when filing VAT refund claims. 

According to the BIR’s latest statement, these certified copies must be signed by an authorized company official or employee. This change removes the burden of submitting original receipts, which are often difficult to consolidate, especially for large and recurring transactions. 

Fewer Documentary Requirements 

In addition to accepting certified copies, the BIR has also reduced the number of supporting documents required for VAT refund claims. Businesses are now only required to submit the following: 

• Proof of registration with the Securities and Exchange Commission (SEC) or Department of Trade and Industry (DTI) 
• Copies of Import Entry and Internal Revenue Declarations (IEIRD) or Informal Import Declarations 
• Single administrative document or equivalent proof of importation 

For quarterly refund claims involving amortized input VAT from capital goods importation, previously issued certifications from the Bureau of Customs Revenue Accounting Division (BOC-RAD) may be reused—as long as the original certification was submitted in a prior claim. 

Streamlined Process for Exporters 

The BIR also clarified that the processing of VAT refund claims by exporters will now be based on certifications issued by the Export Marketing Bureau (EMB) of the DTI, under the new CREATE MORE Law. This measure aims to avoid overlapping verification by multiple government agencies and reduce processing delays. 

Government Commitment to Ease of Compliance 

BIR Commissioner Romeo D. Lumagui, Jr. reiterated the government’s focus on making tax processes more efficient, stating that these changes are part of a broader effort to improve public service and reduce taxpayer burden. 

Key Takeaways 

• Certified true copies of receipts/invoices are now accepted for VAT refund claims. 
• Fewer documents are required, streamlining the process for importers and exporters. 
• Exporters’ refund claims will rely on DTI-EMB certifications under CREATE MORE. 
• Previously submitted BOC certifications can be reused if the original was provided. 
• BIR is committed to easing compliance for taxpayers. 

Need Help with VAT Refund Claims? 

Let UNA Tax and Accounting Services guide you through the updated process. Our tax experts provide hands-on assistance to ensure your claims are complete, compliant, and timely. Book your FREE 15-minute consultation today! 
 

Source: ABS-CBN News