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Prescribe format of VAT Zero Percent (0%) Certification to be issued by Investment Promotion Agencies (IPA) to Registered Export Enterprises (REE)

Posted by on April 21st, 2022

Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 36-2022 to establish a uniform template for VAT Zero Percent (0%) Certification to be issued by Investment Promotion Agencies (IPA) annually as presented to the Q and A No. 34 of RMC No. 24-2022

I. VAT Zero Percent Certification to Registered Export Enterprises contains:

  1. Registered export activity (i.e. manufacturing, IT BPO, etc);
  2. Tax incentives entitlement under agreed terms and conditions validity period; and
  3. The applicable goods and services (or category thereof), i.e. raw materials, supplies, equipment, goods, packaging materials, services, including the provision of basic infrastructure, utilities, and maintenance, repair and overhaul of equipment, and other expenditures directly attributable to the registered project or activity without which the registered project or activity cannot be carried out.

A copy of Template 1 format of VAT Zero Percent (0%) Certification to be issued to REE which is registered under CREATE Act, and Template 2 format for existing REE prior to CREATE is attached herewith for your reference.

For everyone’s guidance and perusal. 

RMC No. 36-2022 Template 1.docx (

RMC No. 36-2022 Template 2.docx (

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