BIR Revenue Regs Amend VAT Refund and Filing

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BIR REVENUE REGULATIONs NO. 3-88: BIR Revenue Regs Amend VAT Refund and Filing

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Title Supreme Court: BIR Revenue Regs Amend VAT Refund and Filing

Law: Bir Revenue Regulations No. 3-88

Decision Date: Apr 7, 1988

BIR Revenue Regulations No. 3-88 amends provisions on tax credits and refunds for VAT-registered persons, detailing the processes for claiming refunds on zero-rated sales and capital goods, as well as the filing procedures for tax returns.

tax regulation

revenue code

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