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RMC No. 32-2025: Circularizing Joint Administrative Order No. 002-2025, Series of 2025, titled “Guidelines to Implement Sections 6, 7, and 8 of Republic Act No. 12066, on the Certification of Export-Oriented Enterprise with Export Sales of at least Seventy Percent (70%) of the Total Annual Production of the Preceding Taxable Year”

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Summary

RMC No. 32-2025 circularizes Joint Administrative Order (JAO) No. 2-2025, which implements Sections 6, 7 and 8 of RA No. 12066 on certifying export-oriented enterprises with export sales of at least Seventy Percent (70%) of total annual production.

Key points

  1. Master List. Under Section 6 of the JAO, the DTI-Export Marketing Bureau (EMB) submits to the DOF, BIR and BOC a Master List of all export-oriented enterprises issued a DTI-EMB Certification, including disapproved applications. This starts on the thirtieth (30th) day after effectivity of the guidelines.
  2. Transmission mechanism. The DTI-EMB, in consultation with DOF, BIR and BOC, sets up a mechanism for transmitting the Master List to those agencies.
  3. Database. The BIR and BOC maintain a database of export-oriented enterprises based on the Master List of those with an issued certificate under Section 3 of the JAO.

Who is affected

  • Export-oriented enterprises
  • DTI-EMB, DOF, BIR and BOC

Deadlines and effectivity

  • Master List submission begins on the 30th day after effectivity of the guidelines
  • Issued April 7, 2025

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.