BIR Issues Guidelines for Requesting Certified True Copies of CIR Decisions
On July 4, 2025, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Order (RMO) No. 034-2025, which outlines guidelines for obtaining a Certified True Copy (CTC) of the Commissioner of Internal Revenue (CIR)’s Decision. These guidelines apply to administrative appeals against a Final Decision on Disputed Assessment (FDDA) and denials of Value-Added Tax (VAT) and Excise Tax (ET) refund claims under Sections 112 (C) and 135-A of the National Internal Revenue Code (NIRC) of 1997, as amended by Republic Act (R.A.) No. 12066, falling under the Appellate Division’s jurisdiction.
Documentary Requirements
To request a CTC, the following are required:
- A written request stating the taxpayer’s name and taxable year, signed by the taxpayer or authorized representative.
- For individuals, a photocopy of a government-issued ID
- For representatives:
- original Special Power of Attorney (SPA)
- photocopies of IDs for both the taxpayer and representative
- For corporations/non-individuals:
- an original Board Resolution, Written Resolution (for one-person corporations), or Secretary’s Certificate
- photocopies of IDs for both the signatory and representative
- Proof of payment of Certification Fee from the BIR National Office’s General Services Division (GSD).
- Payment of documentary stamp tax.
Procedure:
The procedure is as follows:
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- Submit the written request and supporting documents to the Administrative Officer of the Appellate Division at Room 807, 8th Floor, BIR National Office.
- Pay P100.00 per CTC and the documentary stamp tax at the GSD, Room 1011, 10th Floor, BIR National Office.
- Present proof of payment to the Appellate Division.
- Receive the CTC from the Appellate Division
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See the full RMO here.
Photo Credit:
Green Joe’s Coffee Company, Greensboro, United States
Published on July 11, 2017
Free to use under the Unsplash License