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There is no single document list for every Bureau of Internal Revenue (BIR) refund. The correct papers depend first on what tax created the claim and why: VAT input tax under Section 112(A), VAT input tax when a business retires or stops being VAT-registered under Section 112(B), excess creditable withholding tax (CWT) under Section 76(C), or another legal basis. BIR Form No. 1914 is the application form used in the VAT and CWT materials discussed here, but it is never a substitute for the claim-specific schedules, invoices, certificates, clearances and authority documents that support it.
Identify the refund track before collecting papers
Start by answering four questions: What tax are you claiming, what taxable period is covered, is the taxpayer still operating, and who will sign or submit the file? Those answers determine the BIR checklist. A VAT file cannot be completed with a CWT checklist, and a continuing company does not use the same closure documents as a dissolved corporation.
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| Claim situation | Primary rule or checklist | Documents that usually drive the file |
|---|---|---|
| VAT input tax connected with zero-rated or other qualifying transactions | Section 112(A); RMC No. 37-2025 applies to relevant claims filed on or after April 1, 2025 | Form 1914, VAT returns, transaction schedules, invoices or receipts, and evidence supporting the input tax and qualifying sales |
| VAT input tax when the taxpayer retires, ceases business or converts from VAT to non-VAT | Section 112(B); separate annex checklist | Form 1914, tax-clearance and closure records, VAT returns, sales and purchase evidence, importation schedules and inventory records where applicable |
| Excess or unutilized creditable withholding tax for a business that continues | Section 76(C); RMC No. 75-2024, as amended by RMC Nos. 14-2025 and 102-2026 | Form 1914, CWT certificates, income and withholding summaries, notarized attestation, and representative-authority records |
| CWT claim connected with cessation or dissolution | Section 76(C) closure checklist and its current amendments | Form 1905, closure and dissolution evidence, historical financial and withholding records, CWT certificates and the other documents in the latest annex |
Other claims—such as erroneous or illegal collection, treaty-based claims, tourist VAT refunds or claims implemented through a court writ—can have different forms, deadlines and responsible offices. Do not use the lists below as a universal checklist for those cases.
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VAT claims under Section 112(A): documents for an operating taxpayer
RMC No. 37-2025 and its annexes cover Section 112(A) claims filed on or after April 1, 2025, including claims involving zero-rated sales. The annex is transaction-specific, so the exact evidence depends on what generated the excess or unutilized input tax.
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1. The application form
Prepare three original copies of the duly completed BIR Form No. 1914, Application for Tax Credit/Refund, as identified in the Section 112(A) checklist. Make sure the covered taxable period, tax type, amount and requested treatment (tax credit or refund) agree with the attached schedules and VAT returns.
2. VAT returns and reconciliation schedules
Include the VAT returns for the periods covered by the claim and the schedules required by the applicable annex. The schedules should allow BIR to trace the claimed input tax from the return to individual purchases, importations or other qualifying transactions. Organize them in the order and format prescribed by the checklist rather than submitting an unindexed collection of spreadsheets.
3. Evidence of qualifying sales or services
For a claim tied to zero-rated sales, assemble records proving the relevant sale or service, the customer or recipient, the date and amount, and why the transaction receives zero-rating. The annex can require sales invoices, official receipts or other prescribed evidence, together with transaction listings. Use the invoice or receipt requirements applicable to the transaction date; do not assume that an invoice format used for a different period is acceptable.
4. Evidence for the input tax claimed
Provide purchase invoices or receipts, importation documents and proof of VAT payment or other records required for the specific input-tax category. The amount in the schedule should reconcile with the source document, the accounting records and the VAT return. Where the claim includes creditable VAT withheld, other tax credits or other income, attach the separate schedules and supporting certificates required by the annex.
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5. Authority and identity records
If an authorized representative or employee signs or files the application, include the authorization documents, identification and signature specimens required by the checklist. Corporate or partnership files should identify the person with authority to act for the taxpayer and should include the applicable board, secretary’s or equivalent authorization when the annex requires it.
VAT claims under Section 112(B): retirement, cessation or conversion to non-VAT
Section 112(B) is not simply a shorter Section 112(A) file. It covers excess input tax in connection with retirement, cessation or conversion from VAT registration to non-VAT status, and BIR provides a separate annex.
Core forms and status documents
- BIR Form No. 1914, completed for the Section 112(B) claim.
- The tax clearance connected with retirement, cessation or the change from VAT to non-VAT registration.
- Corporate dissolution evidence where the taxpayer is dissolving, and other records proving the legal change in status.
- VAT returns covering the periods in which the excess input tax arose.
Transaction and inventory support
- Schedules and copies of relevant sales invoices or official receipts.
- Purchase invoices, receipts and other evidence supporting the input tax.
- Importation schedules and VAT-payment certification where applicable.
- An ending-inventory list when the checklist requires one for the taxpayer’s circumstances.
Check that the cessation date, VAT-registration change and periods on the returns match the dates in the clearance and corporate records. A mismatch can make an otherwise complete-looking file difficult to verify.
Excess CWT claims under Section 76(C)
CWT refunds have a different evidence trail. The relevant BIR materials distinguish a going concern from a taxpayer undergoing cessation or dissolution. RMC No. 75-2024 was amended by RMC No. 14-2025, and BIR lists RMC No. 102-2026 as a further amendment dated September 29, 2026. Because the full text and annex of the 2026 amendment must be checked for the current version, treat older CWT lists as a starting point, not as a definitive present-day checklist.
Continuing business (going concern)
A continuing taxpayer’s file generally includes:
- BIR Form No. 1914.
- CWT certificates, such as BIR Form No. 2307 or Form No. 1606 where applicable to the payment or transaction.
- Income and withholding summaries in the format prescribed by the current circular or annex.
- A notarized taxpayer attestation in the form required by BIR.
- Authority, identification and signature records for a representative or employee who signs or submits the claim.
Reconcile every certificate to the income reported and to the CWT amount claimed. A certificate that cannot be matched to the taxpayer’s books, return or prescribed summary is a common source of questions.
Cessation or dissolution
A closing business can need additional records, including:
- BIR Form No. 1905 and the complete closure or registration-change documentation.
- Historical financial statements and withholding records for the periods supporting the claim.
- CWT certificates and the prescribed income and withholding summaries.
- Corporate dissolution documents or records showing a shortened corporate term, when applicable.
- The notarized attestation and representative-authority documents required by the current annex.
RMC No. 75-2024 describes a two-year processing period for claims arising from dissolution or cessation, counted from submission of Form 1905 together with complete closure and refund documents. Confirm that period against RMC No. 102-2026 and the rules applicable when you file; it should not be treated as a universal promise for every CWT claim.
Documents and checks that apply across the file
Regardless of the track, build a control sheet before submission. It should show:
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- The taxpayer’s registered name, taxpayer identification number, registered address and filing office.
- The exact tax type, legal section, taxable period and date of filing.
- Each schedule’s total and the return, invoice, receipt or certificate that supports it.
- The person authorized to sign, with the required authorization and identification documents.
- Whether BIR requires originals, copies, notarization, a particular file format or a particular annex order.
Use consistent naming and numbering for paper and electronic records. Keep a complete copy of everything delivered and obtain proof of submission. Form 1914 by itself does not establish entitlement, and a signature page without the underlying evidence is not a complete application.
How to assemble and file a claim
- Classify the claim. Decide whether it is VAT Section 112(A), VAT Section 112(B), excess CWT for a continuing business, excess CWT for cessation or dissolution, or another legal basis.
- Confirm the period and filing date. For VAT, determine whether the relevant claim is covered by the April 1, 2025 Section 112(A) checklist or the separate Section 112(B) checklist. For CWT, obtain the latest amended circular and annex, including RMC No. 102-2026.
- Download the current BIR checklist. Use the annex for the claimant type and transaction type. Zero-rated sales, purchases, importations and withholding can each require different supporting records.
- Complete Form 1914. Enter the same amounts and periods shown in the returns and schedules. For a Section 112(A) VAT application, prepare the three original copies specified by the checklist.
- Build the schedules from source documents. Tie each line to an invoice, receipt, import document, VAT-payment record, CWT certificate or other required evidence. Investigate differences before filing.
- Add status and authority documents. Include tax clearances, Form 1905, dissolution evidence, inventory lists, notarized attestations, authorizations and IDs when your track requires them.
- Run a completeness review. Check signatures, notarization, dates, totals, page order, copies and file naming against the current annex. Separate mandatory documents from optional explanatory material.
- Submit to the proper BIR office. CWT applications are filed with the office having jurisdiction, such as the taxpayer’s Revenue District Office or the applicable Large Taxpayers office. Confirm the receiving office for a VAT claim and obtain an acknowledgment of acceptance.
Acceptance, verification and processing time
For Section 112(A) VAT claims, RMC No. 115-2024 states that mandatory documentary requirements must be submitted regardless of risk classification. An incomplete application is not accepted. The checklisting stage checks the form and the presence and format of required schedules and documents; detailed verification is a separate step in which BIR can examine records and ask for clarification or additional evidence.
RMC No. 115-2024 describes a 90-day processing period beginning when BIR accepts an application with complete documentary requirements. The 2025 VAT circular and later rules should be checked before relying on that period for a particular filing. The clock is not the same as the date you first hand over an incomplete packet.
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Using the wrong checklist
A Section 112(B) closure claim filed with a Section 112(A) list, or a CWT claim filed with a VAT list, will omit documents that BIR expects. Reclassify the claim before preparing Form 1914.
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Submitting only Form 1914
The form identifies the request; it does not prove the input tax or withholding. Add the schedules, certificates, invoices, returns and status documents required by the annex.
Ignoring claimant status
A dissolved corporation, a business that merely continues operations and an authorized employee do not have identical paperwork. Add Form 1905, dissolution or shortening-of-term records, notarized attestations and authority documents when applicable.
Totals that do not reconcile
Compare the form, VAT or income-tax return, schedule, ledger and source certificate. Correct the underlying record or explain the difference before submission rather than waiting for a verification query.
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Because RMC No. 102-2026 is listed as a September 29, 2026 amendment, verify its full text and annex before filing a CWT claim. A list copied from an earlier circular may omit a newly required document or format.
When this checklist does not answer your case
If the refund arises from erroneous or illegal collection, a tax treaty, a tourist VAT program, a court judgment or another special rule, identify that legal basis first. The responsible BIR office, form, evidence and deadline can differ from the VAT and excess-CWT tracks described here. For a high-value, disputed or closing-business claim, have the completed file reviewed against the current BIR circular and the taxpayer’s records before submission.
Quick Recap
Practical final checklist
- Legal basis and section identified.
- Correct current BIR annex selected for the period and claimant status.
- Form 1914 completed and signed; three originals prepared for a Section 112(A) VAT claim.
- Returns, schedules, invoices, receipts, importation records and certificates reconciled.
- Tax-clearance, closure, dissolution, inventory, attestation and authority papers added where applicable.
- Receiving BIR office and jurisdiction confirmed.
- Complete copy and proof of submission retained.
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