Supplemental to the Citizen s Charter 2021 Edition

To prescribe the checklist of requirements, client steps, fees, processing times, and responsible offices for the BIR's processing of applications for VAT zero-rating by VAT-registered taxpayers selling to IPA-registered export enterprises and to entities granted VAT zero-rating incentives under a special law and international agreement.

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Index unit: bir-text-supplemental-to-the-citizen-s-charter-2021-edition
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This Citizen's Charter entry (item 72) covers the BIR's processing of Applications for VAT Zero Rate. VAT-registered taxpayers whose sales go to export enterprises registered with Investment Promotion Agencies (IPAs), or to entities granted VAT zero-rating incentives on local purchases under a special law or international agreement, file an Application Form for VAT Zero-rate with supporting documents (IPA Certificate of Registration and VAT Certification, sworn affidavit on exclusive use for export production, purchase orders/service agreements; BIR Ruling/VAT Exemption Certificate, SEC Registration, or BOI/DOE certificates depending on buyer type) at AITEID, Room 910, BIR National Office Building. No fee is charged; the application is validated, encoded, and verified (including transaction dates per RMO No. 7–2006), then reviewed by the Section Chief and Assistant Chief before approval, where the text is cut off.