Prescribing the Uniform Template for VAT 0% Certification to be Issued by Investment Promotion Agencies (IPAs) in Relation to Q & A No. 34 of RMC No. 24-2022

April 6, 2022 REVENUE MEMORANDUM CIRCULAR NO. 36-2022 SUBJECT : Prescribing the Uniform Template for VAT Zero Percent (0%) Certification to be Issued by Investment Promotion Agencies (IPAs) in Relation to Q & A No. 34 of Revenue Memorandum Circular (RMC) No. 24-2022 TO : All Investment Promotion Agencies (IPAs), Internal Revenue Officials, Employees and Others Concerned This Circular is being issued to prescribe the format of VAT Zero Percent (0%) Certification issued by IPAs to the duly registered export enterprises (REEs). Question and Answer No. 34 of RMC No. 24-2022 n provides that the concerned Investment Promotion Agency (IPA) shall issue annually a VAT zero percent (0%) certification to REEs which shall indicate the following: (i) Registered export activity ( i.e. , manufacturing, IT BPO, etc. ); (ii) Tax incentives entitlement under agreed terms and conditions with validity period; and (iii) The applicable goods and services (or category thereof), i.e. , raw materials, supplies, equipment, goods, packaging materials, services, including 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. Relative thereto, attached, as Template 1 (with Annex "A"), is the format of VAT Zero Percent (0%) Certification to be issued to REEs which are registered under Republic Act (RA) No. 11534, otherwise known as CREATE Act. Likewise, attached, as Template 2 (with Annex "A"), is the format of VAT Zero Percent (0%) Certification to be issued to existing REEs prior to CREATE. All IPAs shall be required to provide the BIR a master list of all REEs which have been issued a VAT Zero Percent (0%) Certification, for counterchecking purposes. The aforementioned master list shall be submitted to the Assistant Commissioner, Assessment Service, Attention: The Chief, Audit Information, Tax Exemption and Incentives Division and email the same to: [emailprotected]. All concerned are hereby enjoined to be guided accordingly and give this Circular a wide publicity as possible. This Circular shall take effect immediately. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ATTACHMENT Template 1 VAT Zero-Rate Certification Template 2 VAT Zero-Rate Certification n Note from the Publisher: Written as "RMC No. 24-2002" in the official document.