Summary
RMC No. 57-2005 prescribes the attachments required for the quarterly VAT return filed starting October 25, 2005 by all taxpayers with reported exempt and zero-rated sales.
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Key points
- Required attachments. Domestic corporations, partnerships and individuals, including estates and trusts, attach a photocopy of the head office Certificate of Registration. Resident foreign corporations attach a photocopy of the Certificate of Registration of the Philippine branch office.
- Zero-rate application. All covered taxpayers also attach a photocopy of the approved Application for VAT Zero-rate for the covered year.
Who is affected
- Taxpayers with reported exempt and zero-rated sales
- Resident foreign corporations
Deadlines and effectivity
- Applies to quarterly VAT returns filed starting October 25, 2005
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.