Summary
RMC No. 44-2020, issued April 17, 2020, prescribes the issuance of temporary electronic copies of VAT Certificates (VCs) and VAT Identification Cards (VICs) because of the continuing Enhanced Community Quarantine (ECQ).
Key points
- Validity and renewal. The electronic copies remain valid only until August 30, 2020. They are renewed within thirty (30) calendar days from the lifting of the ECQ, following the requirements and procedures of Revenue Memorandum Order No. 10-2019.
- Point-of-sale VAT exemption. Business establishments grant the VAT exemption on presentation by Resident Foreign Missions (RFM) personnel and their dependents of the electronic VCs and VICs. They must also present the DFA-issued electronic Certification of Accreditation or a valid DFA Protocol ID.
- RFM representatives. An RFM’s authorized representative presents an Identification Card and a Special Power of Attorney or authorization letter on each purchase, along with the RFM’s VC.
Who is affected
- Resident Foreign Missions (RFM) personnel and their dependents
- Business establishments
Deadlines and effectivity
- Electronic VCs and VICs valid until August 30, 2020
- Renewal within thirty (30) calendar days from the lifting of the ECQ
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.