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Refund of Collected Value Added Tax (VAT) Charges

Pursuant to BIR Revenue Memorandum of Understanding Circular No. 492022 dated April 19, 2022, amending pertinent portion of the Questions and Answers (Q&A) in Revenue Memorandum Circular (RMC) 24-2022 to align them with the Provision of CREATE Act and its Implementing Rules and Regulations (IRR), VAT charges collected between January and March 2022 billing months to all locators, except for national government entities and locators outside the Clark Freeport Zone, will be credited to May 2022 billing.

For any inquiries on the foregoing, please send us an email at or contact us at telephone numbers (045) 599-3146/599-7091.

Thank you.


File Link:

RMC No. 49-2022: