Revenue Memorandum Circular No. 103 – 2026

I. OBJECTIVE

This Circular is hereby issued to amend the pertinent provision of Revenue 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 illegaly 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.

II. AMENDMENT

Section I (2) of RMC No. 74-2024 is hereby amended to read as follows:

“I. GENERAL POLICIES

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

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.

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:

• The RDO; or
• The respective Large Taxpayers Audit Division (LTAD) or Large Taxpayers Division (LTD) udner the Large Taxpayers Service (LTS)