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RMO No. 09-2000: Specifies the conditions for the zero-rating of sales of goods, properties and services made by VAT-registered suppliers to BOI-registered manufacturers-exporters with 100% export sales

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Summary

RMO No. 09-2000 issued March 29, 2000, sets the conditions for automatic zero-rating of sales of goods, properties and services by VAT-registered suppliers to BOI-registered manufacturers-exporters with 100% export sales.

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Key points

  1. Supplier and buyer. The supplier must be VAT-registered, and the BOI-registered buyer must also be VAT-registered.
  2. Buyer’s products. The buyer must be a BOI-registered manufacturer/producer whose products are 100% exported, as certified by the BOI.
  3. BOI Certification. The buyer gives each of its suppliers a copy of the BOI Certification.
  4. Zero-rated invoice. For each sale to a BOI-registered manufacturer/exporter, the supplier issues a duly-registered VAT invoice with the words “zero-rated” stamped on it.

Who is affected

  • VAT-registered suppliers
  • BOI-registered manufacturers-exporters with 100% export sales

Deadlines and effectivity

  • Issued March 29, 2000

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.