The Bureau of Internal Revenue (BIR) issued three updates on September 29, 2026, covering two distinct kinds of Philippine tax claims: excess or unutilized creditable withholding tax (CWT), and taxes or penalties allegedly collected without legal basis. The routes, filing offices, and reported timelines differ by claim type, so there is no single application path for every refund.
Which BIR issuances changed the procedures?
The BIR’s 2026 issuance indexes list three measures dated September 29, 2026. RMO No. 25-2026 amends processing guidelines and procedures for the relevant claims. Two circulars address the underlying requirements: RMC No. 102-2026 concerns mandatory requirements for excess or unutilized CWT claims, while RMC No. 103-2026 concerns claims for taxes or penalties erroneously or illegally received or collected, including penalties imposed without authority.
The indexes establish the issuances’ dates and general scope, but the full text was not available in the material reviewed for this article. Details below that concern forms, routing, and deadlines are therefore attributed to contemporaneous reporting, not presented as a substitute for checking the applicable circular and the facts of a particular claim.
How the two claim routes differ
| Claim type | Reported filing office | Reported form or timing |
|---|---|---|
| Excess or unutilized CWT | Claimant’s registered Revenue District Office (RDO), or the relevant Large Taxpayers Audit Division (LTAD) or Large Taxpayers Division (LTD), according to BusinessMirror’s October 1, 2026 report. | BusinessMirror reports BIR Form 1914, a two-year filing period measured from the annual income tax return (AITR) filing date, and a 180-day processing period starting when the application and supporting documents are submitted. Context.ph also reports 180 days from submission of the application and complete supporting documents. |
| CWT claim after dissolution or cessation of business | The general CWT routing is reported as the registered RDO or relevant LTAD or LTD; confirm the correct office for the claimant’s circumstances. | Context.ph’s October 5, 2026 report describes a separate two-year processing period for claims arising from dissolution or cessation. The reviewed summaries do not establish how that period interacts with every filing deadline or case. |
| Erroneously or illegally collected taxes, or penalties imposed without authority | Generally, the BIR office with jurisdiction over the taxpayer, according to BusinessMirror and Context.ph. For claims involving capital-gains tax on real property classified as a capital asset and related documentary stamp tax, those reports direct filing to the RDO covering the property’s location. | These reports do not establish a universal form or a single processing period for this category. Check RMC No. 103-2026 and the current requirements for the particular claim. |
The form, deadlines, and routing in the table are summaries reported by BusinessMirror and Context.ph; the accessible official index pages do not provide the full circular text needed to confirm every detail or exception.
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What CWT claimants should check before filing
Confirm the filing office and application requirements
BusinessMirror reports that CWT claimants use BIR Form 1914, titled “Application for Tax Credits/Refunds,” and submit it to their registered RDO or the relevant LTAD or LTD. Verify the form, destination office, and mandatory supporting-document checklist against the current RMC No. 102-2026 before filing. The appropriate route may depend on the taxpayer’s registration and status.
Distinguish the filing period from the processing period
BusinessMirror reports a two-year filing period counted from the date the AITR was filed. It separately reports that the 180-day processing clock starts upon submission of Form 1914 and supporting documents. Context.ph describes that clock as beginning when the application and complete supporting documents have been submitted. These are different events: do not treat the reported processing period as an extension of the reported filing deadline. Confirm the applicable start date and requirements under the circular for the specific claim.
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Consider the carry-over election
BusinessMirror reports that choosing to carry excess CWT forward is generally irrevocable for that taxable period. It reports an exception allowing a cash refund after permanent cessation of operations. Because a carry-over choice may limit a later refund claim, taxpayers should verify how the rule applies to the relevant return and circumstances before making or relying on that election.
Where claims for other taxes or penalties are reported to go
For taxes allegedly collected erroneously or illegally, or penalties allegedly imposed without authority, contemporaneous reports describe the general destination as the BIR office with jurisdiction over the taxpayer. They identify a specific location-based route for claims involving capital-gains tax on real property classified as a capital asset and related documentary stamp tax: file with the RDO covering the property’s location.
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That routing is a reported summary of RMC No. 103-2026, not a complete statement of every exception. Check the circular’s full text and the relevant BIR office’s current instructions before sending an application. The available summaries do not establish one application form, document checklist, or processing deadline for all claims in this category.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What the processing-order amendment establishes—and what it does not
The BIR index describes RMO No. 25-2026 as amending processing guidelines and procedures. The indexed description does not disclose the specific internal allocation of review, processing, and approval responsibilities, so an office-by-office internal workflow cannot be stated from that description alone.
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In a statement quoted by Daily Tribune on October 6, 2026, BIR Commissioner Charlito Martin R. Mendoza said the amendments aim to establish definite timelines and clear responsibilities for handling these claims consistently and in accordance with law. The quotation was reproduced by the newspaper and was not independently verified against an official transcript.
Quick Recap
Practical checks before submitting a claim
- Identify whether the claim is for excess or unutilized CWT, a claim after business dissolution or cessation, or an allegedly erroneous or illegal tax or penalty collection.
- Confirm the correct BIR issuance, application form, supporting documents, and filing office for that category and taxpayer.
- For a CWT claim, distinguish the reported two-year filing period from the reported 180-day processing period, and verify the relevant starting events.
- For real-property capital-gains tax on a capital asset and related documentary stamp tax, confirm whether the RDO covering the property’s location is the appropriate office.
- Review any CWT carry-over election before pursuing a refund, especially if the business has ceased operations.
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