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Revenue Memorandum Circular · RMC

RMC No. 36-2022

To prescribe the uniform template for the VAT Zero Percent (0%) Certification to be issued by Investment Promotion Agencies (IPAs) in relation to Q&A No. 34 of RMC No. 24-2022.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
36
Year
2022
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 36-2022 (April 6, 2022) prescribes the uniform template for the VAT Zero Percent (0%) Certification that Investment Promotion Agencies (IPAs) must issue annually to Registered Export Enterprises (REEs), pursuant to Q&A No. 34 of RMC No. 24-2022. The certification must state the registered export activity, the tax incentives entitlement with its validity period, and the applicable goods and services. Template 1 (with Annex "A") applies to REEs registered under the CREATE Act (RA 11534), while Template 2 (with Annex "A") applies to REEs existing prior to CREATE. All IPAs must also submit to the BIR a master list of REEs issued the certification, for counterchecking purposes, addressed to the Assistant Commissioner, Assessment Service (Attn: Chief, Audit Information, Tax Exemption and Incentives Division) via aiteid_ies@bir.gov.ph.