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REVENUE MEMORANDUM CIRCULAR (RMC) NO. 094-2025
This Circular supplements RMC No. 74-2024, adding policies and required documents for excise tax refund or credit claims involving unused, factory defective, or bad order stamps surrendered late under Revenue Regulations (RR) No. 18-2021, as long as the stamps are intact and unused. It also covers refund or credit claims for defective, spoiled, or bad order stamps previously surrendered to the BIR whose approved replacement stamps were never released to the manufacturer or importer.
DOCUMENTARY REQUIREMENTS
All manufacturers and importers claiming excise tax refund/credit must submit the required documents listed in the Checklist of Mandatory Requirements (Annexes A.1 and A.2, as amended from RMC No. 74-2024) to the Revenue District Office (RDO) with jurisdiction over the taxpayer.
| A Notice to Proceed, attached as Annex A.3.1, shall be secured from the Excise Large Taxpayers Field Operations Division (ELTFOD) for the following documents in support of their application: | |
| 1. Unused stamps/bad order stamps – arranged in rows and columns on the sheet of paper specifically provided for the purpose by APO Production Unit, Inc. (APO); | |
| 2. Certification issued by APO or the Large Taxpayers Service, | |
| Certification issued by APO | attesting to the authenticity of unused stamps/bad order stamps, and that the same were duly released to the manufacturer or importer claiming for refund/credit.attesting to the quantity of factory defective stamps that were paid but also not released |
| Certification issued by the Large Taxpayers Service | attesting to the quantity of stamps approved for replacement, corresponding to factory defective/spoiled/bad order stamps previously surrendered to the BIR, the replacements of which remain unreleased |
| 3. Original copy of the excise tax return (BIR Form No. 2200-T) and the proof of payment of excise tax previously filed and paid for the procurement of the stamps; | |
| 4. Copy of the Order Reference Number issued through the Enhanced Internal Revenue Stamp Integrated System authenticated by the ELTFOD. | |
The filing of application shall be within two (2) years from date of payment of the excise tax associated with the total number of unused/factory defective/spoiled/bad order stamps.
| SUPPEMENTAL POLICIES |
| The ELTFOD is the office authorized to receive and process APO-issued certifications confirming the authenticity and proper release of stamps for manufacturers or importers requesting a refund or credit. |
| Manufacturers and importers claiming excise tax refund/credit shall submit to ELTFOD the documents listed in Annex A.3.2, including:formal application letter addressed to the Chief of ELTFOD specifying the quantity of stamps, excise tax paid, and justification for the claim.Unused or bad order stamps affixed on A3 paper (max 100 per sheet) with an Inspection and Validation Report initially verified by the assigned Revenue Officer, accompanied by a duly accomplished and verified Inspection and Validation Report Form, attached as Annex A.3.3 of this CircularDuly approved replacement of factory defective/spoiled/bad order stamps that were paid for but not released to the manufacturer or importer claiming the refund/credit;Original BIR Form 2200-T and proof of excise tax payment for the stamp procurement.Copy of the Order Reference Number from the Enhanced Internal Revenue Stamp Integrated System and the APO Delivery Receipt. |
| The ELTFOD is the office authorized to receive and pre-process excise tax refund claims for unused, factory defective, spoiled, or bad order stamps before these are forwarded to the RDO. Applications are accepted only if all required documents under Annex A.3.2 are complete. ELTFOD must pre-process the claim within 15 days, not including APO handling time. Once completed, ELTFOD issues a Notice to Proceed to the RDO, attaches it to the documents, and returns these to the taxpayer. The taxpayer then hand-carries the Notice to Proceed and all required documents (Annexes A.1 and A.2) to the RDO, which processes the refund following existing revenue issuances. |
| Only the following types of stamps qualify for refund or credit:Unused stamps resulting from product cancellations, reclassification, or production issues.Bad order stamps not surrendered to the BIR within the period required under Section 8 of RR 18-2021.Factory defective stamps that were paid for but not released due to product cancellations, reclassification, or production issues.Approved replacement stamps for defective/spoiled/bad order stamps that remain unreleased due to product cancellations, reclassification, or production issues. |
| Only original stamps surrendered to the BIR in good condition and authenticated by APO will be accepted for refund or credit. |
| The processing of refund/credit shall be within one hundred eighty (180) days from the date of submission of complete documents to the RDO having jurisdiction over the taxpayer, and shall be in accordance with Section 204 (C) of the National Internal Revenue Code of 1997, as amended, in relation to Section 229 of the same Code, and its implementing revenue issuance. |
| The processing office, in coordination with ELTFOD, is responsible for destroying the stamps. It must prepare a Proof of Destruction and a Destruction Report. After approval, the processing office must provide ELTFOD with a signed copy of the Destruction Report for recording and monitoring. |