Circularizing Customs Memorandum Circular No. 113-2025, entitled "IMPLEMENTATION OF REVENUE REGULATIONS NO. 09-2025 WHICH IMPLEMENTED SECTION 295 (D) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997 (TAX CODE), AS AMENDED BY SECTION 18 OF REPUBLIC ACT NO. 12066 OR THE CORPORATE RECOVERY AND TAX INCENTIVES FOR ENTERPRISES TO MAXIMIZE OPPORTUNITIES FOR REINVIGORATING THE ECONOMY (CREATE MORE АСT)"
Please be informed that the BIR issued RMC No. 67-2025 on 3 July 2025 clarifying that the sales of goods and services by Registered Business Enterprises (RBEs) to domestic market enterprises or non-RBEs are now considered “local sales” which fall outside the mandate of Bureau of Customs (BOC) and now under the jurisdiction of the Bureau of Internal Revenue (BIR) for Value Added Tax (VAT) purposes.
The BOC shall allow the release of goods sold locally by RBEs upon presentation of BIR Form No. 0605 which appears to be valid and is not visibly counterfeit. The Customs Officer shall then promptly send the Form to BIR with the corresponding invoice, and any other supporting documents, through electronic mail, for the conduct of post-verification checks and post audit.
The BOC Officers handling the release of the goods in the local sale shall collect the appropriate duties, applicable taxes other than VAT, and other fees and/or charges on the imported raw material sold or as component of the finished product, whose collection was suspended at the time of importation by the RBE.
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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