RMC No. 103-2026 — Amending Certain Provisions of Revenue Memorandum Circular No. 74-2024 which Prescribed the Mandatory Requirements for Claims for Credit or Refund of Taxes Erroneously or Illegally Received or Collected or Penalties Imposed Without Authority Pursuant to Section 204(C), in Relation to Section 229 of the National Internal Revenue Code of 1997, as Amended, Except Those Under the Au

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Bullding AUG 0 5 2026 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR N0.7 0 3- 2026

SUBJECT 2024 Which Prescribed the Mandatory Requirements for Claims for Credit or Refund of Taxes Erroneously or Illegally Received or Collected or Relation to Section 229 of the National Internal Revenue Code of 1997, as Amending Certain Provisions of Revenue Memorandum Circular No. 74- Penalties Imposed Without Authority Pursuant to Section 204(C), in

Group Amended, Except Those Under the Authority and Jurisdiction of the Legal

TO All Internal Revenue Officials, Employees and Others Concerned

I.OBJECTIVE

Memorandum Circular (RMC) No. 74-2024 with respect to the processing offices authorized to accept and process the claims for credit/refund of taxes erroneously or illegally received or collected or penalties imposed without authority pursuant to Section 204(C), in relation to Section 229 of the National Internal Revenue Code of 1997 (Tax Code), as amended, except those under the authority and jurisdiction of the Legal Group. This Circular is hereby issued to amend the pertinent provision of Revenue

HI. AMENDMENT 60000000 N A Wo 97 : Q

Section I (2) of RMC No. 74-2024 is hereby amended to read as follows: 9ZOZ 6 Z dES IIN H 4

"I. GENERAL POLICIES Je

XXX XXX XXX IAAI

2 The taxpayer-claimant shall submit the "Application for processing offices: in relation to Section 229 of the Tax Code, as amended, to the following Credits/Refunds" (BIR Form No. 1914) for claims under Section 204(C) Tax f $

a. For tax credit/refund claims of Capital Gains Tax (CGT) on the sale of

real property classified as capital asset and Documentary Stamp Tax (DST) relative thereto, the application shall be filed with the Revenue District (RDO) Office having jurisdiction over the location of the real property subject to CGT.

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City TrunklIne: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph

b. For all other tax credit/refund claims under Section 204(C), in relation to Section 229 of the Tax Code, as amended, the application shall be filed with the following offices having jurisdiction over the taxpayer- claimant:

ii. The respective Large Taxpayers Audit Division (LTAD) or Large i. The RDO; or Taxpayers Division (LTD) under the Large Taxpayers Service (LTS)

xxXxxxxxx."

H. REPEALING CLAUSE

repealed, modified or amended accordingly. All revenue issuances or portions thereof which are inconsistent herewith are hereby

IV. EFFECTIVITY

and others concerned are hereby enjoined to give this Circular as wide a publicity as possible. This Circular shall take effect immediately. All internal revenue officials, employees

C BUREAU OF INTERNALREVENUE RECORDS MANAGEMENTDIVISION 00000709 CHARLITO MARTIN R. MENDOZA Commissioner of Internal Revenue

SEP 2 9 2026

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