Summary
RMC No. 71-2025 amends the prescribed format of the VAT Zero-Rating Certificate issued by Investment Promotion Agencies (IPAs).
CollapseExpand
Key points
- Template 1. Template 1 (with Annex A) is for certificates issued to Registered Export Enterprises (REEs) and High-Value Domestic Market Enterprises (HVDMEs) registered under RA No. 12066.
- Template 2. Template 2 (with Annex A) is for certificates issued to RBEs with incentives granted before the effectivity of RA No. 11534 (CREATE Act).
- Conformity. All VAT Zero-Rating Certificates issued from now on must follow these formats.
Who is affected
- Investment Promotion Agencies
- Registered Export Enterprises (REEs)
- High-Value Domestic Market Enterprises (HVDMEs)
- RBEs with incentives granted before RA No. 11534
Deadlines and effectivity
- Applies to all certificates issued henceforth
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.