RMO No. 25-2026: Where to File a BIR Form 1914 Refund Claim for Erroneously Paid Taxes

RMO No. 25-2026 amends Section I(2) of Revenue Memorandum Order (RMO) No. 27-2024 to say where a BIR Form No. 1914 (Application for Tax Credits/Refunds) is filed for erroneously or illegally collected taxes: capital gains tax (CGT) and documentary stamp tax (DST) claims on real property go to the Revenue District Office (RDO) over the property’s location, and all other claims go to the taxpayer’s RDO or Large Taxpayers office. It takes effect immediately.

The scope is claims under Section 204(C) in relation to Section 229 of the National Internal Revenue Code of 1997 (Tax Code), except claims under the authority and jurisdiction of the Legal Group. For the substantive refund rules, see RMC Nos. 102 and 103-2026: Tax Credit and Refund Rules; for the wider set of remedies, see Overpayment Remedies: Refund, TCC, or Carry-Over.

Where do you file under RMO No. 25-2026? #

The filing office depends on the type of tax: real property CGT and its DST go to the RDO where the property is located, and every other claim goes to the RDO or Large Taxpayers office with jurisdiction over the claimant. RMO No. 25-2026 is dated September 29, 2026. Its amended text reads:

“2. The processing offices authorized to receive the ‘Application for Tax Credits/Refunds’ (BIR Form No. 1914) for claims under Section 204(C), in relation to Section 229 of the Tax Code, as amended, are as follows: a. For tax credit/refund claims of Capital Gains Tax (CGT) on the sale of real property classified as capital asset and Documentary Stamp Tax (DST) relative thereto, the application shall be filed with the Revenue District Office (RDO), having jurisdiction over the location of the real property subject to CGT. b. For all other tax credit/refund claims under Section 204(C), in relation to Section 229 of the Tax Code, as amended, the application shall be filed with the following offices having jurisdiction over the taxpayer-claimant: i. The RDO; or ii. The respective Large Taxpayers Audit Division (LTAD) or Large Taxpayers Division (LTD) under the Large Taxpayers Service (LTS).”

Source: Part II (Amendment), amending Section I(2) of RMO No. 27-2024, Revenue Memorandum Order No. 25-2026.

What happens after you file? #

A Revenue Officer designated as RO of the Day receives the claim and checks completeness, then a fixed processing, review, and approval chain applies. The Order states: “In all cases, the Revenue Officer (RO) - Assessment designated as RO of the Day shall receive claims filed with the aforesaid authorized offices and shall be responsible for checking the completeness of the documentary requirements submitted upon filing of the application for tax credit/refund of taxes erroneously or illegally received or collected.”

The Order says these offices process, review, and approve claims “regardless of the amount.”

Worked example: a property seller who overpaid #

A worked example shows which office receives which claim. The figures and locations are fictional.

Assume a seller in Quezon City sold a capital-asset lot located in Tagaytay and mistakenly paid more capital gains tax than due.

• Claim type: CGT on real property classified as a capital asset.
• Filing office: the RDO having jurisdiction over Tagaytay, where the lot is located, not the seller’s Quezon City RDO.
• Receiving officer: the RO-Assessment serving as RO of the Day checks the attachments.
• Chain: RDO processing, Assessment Division review, Regional Director approval.

A different claim by the same seller, such as erroneously collected income tax on the seller’s own business, would be filed with the RDO with jurisdiction over the seller, or the Large Taxpayers office if the seller is large-taxpayer-registered. For the CGT return itself, see BIR Form 1706: Capital Gains Tax on Real Property.

What should taxpayers do now? #

Confirm the claim type, pick the correct office, and file the BIR Form 1914 with complete documents. The Order states it takes effect immediately, with no transition period.

1. Identify the tax being claimed and whether it is real property CGT or DST.
2. Pick the office using the table above.
3. Complete the documentary requirements before filing, since the RO of the Day checks completeness at the counter. This Order does not list the documentary requirements; check the current BIR guidelines, including RMC Nos. 102 and 103-2026.
4. Keep the filing receipt and note the processing office for follow-up.

Frequently asked questions #

Where do I file a refund claim for capital gains tax on a real property sale under RMO No. 25-2026? #

For tax credit or refund claims of capital gains tax on the sale of real property classified as a capital asset, and the documentary stamp tax relative to it, the application on BIR Form No. 1914 is filed with the Revenue District Office having jurisdiction over the location of the real property.

Where do I file other claims for erroneously or illegally collected taxes? #

For all other tax credit or refund claims under Section 204(C) in relation to Section 229 of the Tax Code, the application is filed with the Revenue District Office or with the respective Large Taxpayers Audit Division or Large Taxpayers Division under the Large Taxpayers Service, whichever has jurisdiction over the taxpayer-claimant.

Who receives my BIR Form 1914 at the filing office? #

RMO No. 25-2026 provides that the Revenue Officer, Assessment designated as RO of the Day receives claims filed with the authorized offices and checks the completeness of the documentary requirements submitted upon filing.

Does the amount of the claim change who processes it? #

No. The Order states the processing, review, and approval offices act regardless of the amount, so the same chain applies to every claim within its scope.

When does RMO No. 25-2026 take effect? #

Section IV of RMO No. 25-2026 states that the Order takes effect immediately.

Summary #

RMO No. 25-2026 fixes where BIR Form 1914 claims under Section 204(C) are filed: the RDO over the property’s location for real property CGT and its DST, and the claimant’s RDO or Large Taxpayers office for everything else. An RO of the Day checks completeness, and a set processing chain applies regardless of amount. The Order is effective immediately and excludes claims under the Legal Group. No law-firm or audit-firm commentary was found at the time of writing, so this post relies on the primary BIR text.

Source: Revenue Memorandum Order No. 25-2026, Bureau of Internal Revenue.