The Bureau of Internal Revenue issued Revenue Memorandum Order No. 25-2026 on September 29, 2026, amending RMO No. 27-2024 on the processing of certain claims for tax credit or refund. The Order concerns taxes alleged to have been erroneously or illegally received or collected, as well as penalties claimed to have been imposed without authority, under Sections 204(C) and 229 of the National Internal Revenue Code.

The amendment is relevant to taxpayers seeking administrative recovery of amounts they believe were not legally due. A refund claim is not established by the fact of payment alone. The taxpayer must be able to identify the legal and factual basis for recovery, demonstrate the amount claimed, and support the application with records that allow the BIR to verify the transaction and the circumstances of collection.

Before filing, taxpayers should reconcile returns, payment confirmations, certificates, assessment records, accounting entries, and correspondence relating to the disputed amount. They should also confirm the statutory basis of the claim and monitor any applicable prescriptive period. Missing or inconsistent documents can complicate evaluation even when the taxpayer believes the underlying position is sound.

RMO No. 25-2026 does not cover matters falling within the jurisdiction of the BIR Legal Group. The proper office, remedy, and filing route therefore require attention at the outset. Taxpayers should consult the full text of the new Order and related issuances rather than rely on a general summary, particularly where an assessment, protest, litigation, or another special procedure may be involved.

A prompt legal and accounting review can help preserve records and determine whether a credit, refund, protest, or other remedy is appropriate. This article is for general information only and does not constitute tax or legal advice. Each claim depends on its facts, governing provisions, supporting evidence, and applicable deadlines.

Official source: BIR 2026 Revenue Memorandum Orders