RMC No. 21-2022 Version Download 106 File Size 248.07 KB File Count 1 Create Date June 29, 2023 Last Updated June 29, 2023 Download Description Prescribes the guidelines in the claim of Input VAT on purchases or importations of capital goods pursuant to Section 110 of the Tax Code, as amended by RA No. 10963 (TRAIN Law)