Clarification on Certain Issues Pertaining to Compliance with the Documentary Requirements in Availing Value-Added Tax (VAT) Zero-Rating on Local Purchases of Duly Registered Business Enterprises (RBEs)
Please be informed that the BIR issued Revenue Memorandum Circular (RMC) No. 66-2025 on 2 July 2025 to clarify that the submission of sworn declaration by the Registered Business Enterprise (RBE)-buyer is no longer required to avail of the VAT zero-rating.
The VAT Zero-Rating Certificate issued by the concerned Investment Promotion Agency (IPA) shall be the primary documentary evidence for entitlement to the VAT zero-rating on local purchases.
The BIR shall retain the authority to conduct post-audit verification to confirm that the purchases are directly attributable to the RBE’s registered project or activity.
You may access the full version of the RMC through the BIR website.
For any inquiry or request for assistance, please feel free to contact anyone from our Tax Services group. You may also reach us through this link
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