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REVENUE MEMORANDUM CIRCULAR (RMC) NO. 103-2026
This Circular amends certain provisions of RMC No. 74-2024 for processing of tax credit or refund claims erroneously or illegally received or collected or penalties imposed without authority. Particularly, it prescribes the Bureau of Internal Revenue (BIR) offices that are authorized to process such claims.
The Application for Tax Credits or Refunds (BIR Form No. 1914) shall be filed with the following offices depending on the type of claim:
| Type of Claim | Where to Process |
| Capital Gains Tax (CGT) and Documentary Stamp Tax (DST) on real property classified as a capital asset. | Revenue District Office (RDO) having jurisdiction over the property’s location. |
| All other tax credit/refund claims under Section 204(C) of the Tax Code, as amended. | The RDO, or Large Taxpayers Audit Division (LTAD) or Large Taxpayers Division (LTD) under the Large Taxpayers Service (LTS) having jurisdiction over the taxpayer. |