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Revenue Memorandum Circular · RMC

RMC No. 84-2022

To prescribe the template for the Sworn Declaration to be executed by the Registered Business Enterprise (RBE) in relation to Question and Answer No. 36 of Revenue Memorandum Circular No. 24-2022.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
84
Year
2022
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 84-2022 prescribes the template for a Sworn Declaration to be executed by Registered Business Enterprises (RBEs) in relation to Question and Answer No. 36 of RMC No. 24-2022. The declaration states that the goods and/or services being purchased shall be used directly and exclusively in the registered project or activity, and it must be provided to the RBE's supplier prior to the sale transaction to avail of the VAT zero-rate incentives.