Annex “A.

1”
REPUBLIC OF THE PHILIPPINES
Bureau of Internal Revenue
(Name of Processing/Investigating Office)
Revised Checklist of Mandatory Requirements on Claims for VAT Refund
Pursuant to Section 112(A) of the Tax Code of 1997, as Amended by R.A. No. 10963
Name of Claimant Period of Claim .

Taxpayer Identification No. (TIN) Amount of Claim Php

Address Number of Folders:
Main
Name of Authorized Representative Supporting
Tel. No. / Fax No.
Note: a. Indicate √ for documents submitted and NA for documents not applicable on the space provided for.
b. All required schedules shall be in MS Excel format and in hard and soft copies (stored in flash drive/memory stick).
c. Certifications and affidavits from the claimant or its authorized representative shall be the original document
d. Documents obtained from other sources (government agencies and corporations or individuals) shall be certified by the issuing agency or person
e. All documents obtained abroad shall be consularized with English transalation in case the document is written in foreign language other than English
1. FOR INITIAL APPLICANTS ONLY (Permanent files in a separate folder) 3.3 For sale of services to non-resident foreign corporation (NRFC) covered
1.1 Copy of SEC Reg./Articles of Incorporation and By-Laws (for under Sec. 108(B)(2), proofs that the NRFC-buyer of the services is not
corporation/partnership) doing business in the Philippines particularly the certification from the
1.2 DTI Registration (for single proprietorship) SEC that the NRFC is not a registered corporation in the Philippines and
2. GENERAL REQUIREMENTS certificate of foreign registration/incorporation/association of the NRFC
2.1 Copy of payment of Annual Registration Fee for the period of claim 3.4 For sale of services to companies engaged in international shipping or air
2.2 Latest General Information Sheet duly received by SEC transport under Sec.108(B)(4), certification from the appropriate
2.3 3 Copies of Application for Tax Credit/Refund (BIR Form No. 1914), with duly government agency/ies, copy of the certificate of foreign
notarized affidavit as to the breakdown of claim between local purchases and registration/incorporation/association of the NRFC, and service contracts
importation, if applicable or other acceptable documents to prove that the shipping
2.4 Copy of the following quarterly VAT returns, duly certified by the BIR Office agency/manning agency is dealing with foreign principals and clients
where the claimant is registered (except for returns filed through eFPS): that are engaged in international shipping or air transport
2.4.1 corresponding to the period of claim 3.5 Copy of BIR Authority to Print/Pemit to use:
2.4.2 corresponding to the quarter showing the deduction of TCC/refund 3.5.1 Loose-leaf sales invoices and other accountable forms
claim from the available input tax which must be filed on or before the 3.5.2 Printed and bound sales invoices, ORs and other accountable forms
date of application of the VAT refund 3.5.3 Computerized Accounting System, Computerized Books of
2.5 Certified true copy of Annual Income Tax Return (AITR)/Quarterly Income Accounts (CBAs) and components thereof with system-generated
Tax Return (QITR), whichever is applicable (Except for tax return filed accountable forms
through eFPS, the above AITR/QITR should be certified by the BIR Office 4. LOCAL PURCHASES OF GOODS AND SERVICES
where the taxpayer/claimant is registered.) 4.1 Schedule of Purchases (Master Schedule with input tax for the period of
2.6 Audited Financial Statements (AFS) with complete Notes to AFS covering the claim with details following the prescribed format in Annex A.1.6)
year of claim, certified as "true copy" by the Accounting Manager, Finance 4.2 Photocopies of Sales Invoices for purchase of goods or ORs with
Officer or any authorized responsible officer of the taxpayer/claimant. For Statements of Account/Billing Statements/equivalent documents for
quarterly claims where an Annual AFS has not yet been issued, Interim purchase of services (arranged in accordance with the schedule required
Financial Statement covering the period covered by the claim duly signed by under 4.1)
the company's Finance Officer or Accounting Officer and/or with attestation 4.3 Schedule of Big-Ticket purchases classified per supplier and in the same
from an external auditor format prescribed under 4.1 together with the proof of payment for "big
2.7 Sworn statement by the claimant certifying the following: ticket" purchases, such as but not limited to cancelled paid
a. The amount of sales declared with breakdown as to amount of zero-rated, checks/certified copy of bank statements or equivalent documents
taxable and exempt sales; (arranged in accordance with the chronology of purchases as shown in
b. The company did not file any and/or will not file any similar claim from the schedule)
another BIR office and/or the DOF-OSS (for claims with importation); and 5. FOREIGN CURRENCY REMITTANCES
c. The ending inventory as of close of the period being claimed has been used 5.1 Reconciliation of Export Sales and Foreign Currency Remittances with
directly/indirectly in the products exported, if applicable documentary proofs of inward remittance of foreign currency from
2.8 Delinquency Verification Certificate [valid for six (6) months]: export sale of goods/services following the format prescribed in Annexes
a. For non-Large Taxpayers: (1) Collection Division of the respective region A.1.7 or A.1.8, whichever is applicable
and (2) Accounts Receivable Monitoring Division 5.2 Schedule of off-setting of receivables and payables if company has off-
b. For Large Taxpayers: (1) LT Collection Enforcement Division/LT setting agreement with foreign affiliates/companies, with supporting
Division Cebu/Davao and (2) Accounts Receivable Monitoring Division documents
2.9 For claims with input VAT on importation, certification from DOF-OSS Center 6. IMPORTATION OF GOODS [in two (2) sets to include the requirement for BOC]
that the claimant has not filed a similar claim(s) covering the same period 6.1 Schedule of Importations for the period of claim with details following the
2.10 For effectively zero-rated transactions, copy of the approved application for format prescribed in Annex A.1.9
zero-rating issued by the appropriate BIR office, if applicable 6.2 VAT Payment Certification issued by the BOC Revenue Accounting
2.11 Notarized Secretary's Certificate (for corporate claimant)/Special Power of Division for importation in the current year, including the amortized
Attorney (for individual claimant) stating the authorized representatives to portion of input VAT, if no previous certification was issued, on
file, sign documents on behalf of the company and/or follow-up VAT refund importation of capital goods exceeding the P1M threshold
claims together with at least one (1) valid government-issued ID 6.3 Import Entry and Internal Revenue Declarations (IERD) and/or Single
2.12 Notarized sworn declaration of taxpayer's profile (Annex A.1.1) Administrative Document (SAD), Statement of Settlement of Duties and
2.13 Notarized sworn certification as to the completeness of the documents Taxes (SSDT) and Commercial Invoices duly authenticated by the BOC
submitted (Annex "B") 7. SERVICES RENDERED BY NON-RESIDENTS
2.14 Sworn statement stating the completeness and authenticity of the following: 7.1 Schedule of income payments to non-residents as supported with BIR
a. Sales Invoices and AWB/BL for sale of goods, or Official Receipts with Form No. 1600 with proof of payment
Billing Statements/Statements of Account with Service Contracts/Job Order 8. FOR INDIRECT EXPORTERS/TAXPAYERS ENGAGED IN RENEWABLE
or any equivalent document to support the OR issued for sale of services; ENERGY (RE)
b. Sales Invoices for purchase of goods or ORs with Statement of 8.1 Registration Certificate with latest Annual Letter of Incentives of customer
Accounts/Billing Statements with Service Contracts/Job Order or any registered with BOI/PEZA/other Investment Promotion Agencies
equivalent document for purchase of services; and 8.2 Certificate of Registration of the claimant with other government agencies
c. If the claim includes input VAT on importations, Import Entry and Internal stating the exemption from VAT, if applicable
Revenue Declarations (IERD) and/or Single Administrative Document 8.3 For RE Claimants, the following documents are required on a per
(SAD), Statement of Settlement of Duties and Taxes (SSDT) and transaction or project basis:
Commercial Invoices a. Certificate of Registration and Accreditation issued by the
3. SALE OF GOODS OR SERVICES Department of Energy (DOE); and
3.1 Schedule of Zero-Rated, Exempt and Taxable Sales with details following the b. Certificate of Endorsement from the DOE, through the RE
prescribed format in Annexes A.1.2, A.1.3, A.1.4 and A.1.5 Management Bureau
3.2 Photocopies of Sales Invoices and Airway Bill/Bill of Lading for sale of goods, 9. OTHER REQUIREMENTS
or Official Receipts with Billing Statements/Statements of Account with 9.1 Schedule of Other Income, if applicable
Service Contracts/Job Order or any equivalent document to support the OR 9.2 Schedule of Property, Plant & Equipment (PPE) Additions per FS
issued for sale of services (arranged in accordance with the schedule required following the prescribed format in Annex A.1.10
under 3.1). For sales of goods to special economic zones, copy of the 9.3 Copy of support for Creditable VAT Withheld, if applicable
corresponding delivery receipt is required.
CHECKED BY ACKNOWLEDGED BY:

Signature Over Printed Name Date Claimant's Authorized Representative Date