REVENUE MEMORANDUM CIRCULAR (RMC) NO. 35-2026
Revenue Memorandum Circular (RMC) No. 35-2026, issued on April 27, 2026, clarifies how filing deadlines should be treated for Requests for Reconsideration involving:
- the denial of VAT/Excise Tax Refund claims under RR No. 8-2025
- Final Decisions on Disputed Assessments (FDDA) under RR No. 12-99, as amended.
The clarification was prompted by government energy conservation measures under Memorandum Circular No. 114 and implemented through Revenue Memorandum Order (RMO) No. 007-2026 which may cause temporary office closures. The Circular provides that if a filing deadline falls on a Friday due to these circumstances, the filing may be made on the next working day without penalty. This ensures fairness and prevents taxpayers from being adversely affected by operational disruptions.
The Circular does not modify existing procedures or requirements and is effective immediately but only during the effectivity of RMO No. 007-2026.