BIR Rules on VAT Refund Claims Audit

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BIR REVENUE AUDIT MEMORANDUM ORDER NO. 1-91: BIR Rules on VAT Refund Claims Audit

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Title Supreme Court: BIR Rules on VAT Refund Claims Audit

Law: Bir Revenue Audit Memorandum Order No. 1-91

Decision Date: Jan 11, 1991

BIR Revenue Audit Memorandum Order No. 1-91 establishes guidelines for auditing claims for VAT refunds from zero-rated transactions, requiring claimants to settle any outstanding accounts before receiving tax credit certificates and outlining specific audit procedures to ensure compliance and accuracy in reporting.

claims

refund

value

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