30/09/2026
Paid a tax you didn't owe? BIR has updated where you file your refund claim.
Two recent issuances, RMO No. 25-2026 and RMC No. 103-2026, amend the 2024 rules for refunds of taxes erroneously or illegally collected, or penalties imposed without authority (Section 204(C) of the Tax Code).
โ
๐๐๐ง ๐ผ๐ป ๐ฟ๐ฒ๐ฎ๐น ๐ฝ๐ฟ๐ผ๐ฝ๐ฒ๐ฟ๐๐ ๐๐ฎ๐น๐ฒ๐ (๐ฎ๐ป๐ฑ ๐ฟ๐ฒ๐น๐ฎ๐๐ฒ๐ฑ ๐๐ฆ๐ง): file BIR Form 1914 at the RDO where the property is located
โ
๐๐น๐น ๐ผ๐๐ต๐ฒ๐ฟ ๐ฐ๐น๐ฎ๐ถ๐บ๐: file at your RDO, or your LTAD/LTD if you're under the Large Taxpayers Service
โ
Both take effect immediately
Filing at the wrong office wastes time you may not have. Message us if you're preparing a claim.