Prescribing the Template for Sworn Declaration to be Executed by the Registered Business Enterprise (RBE) in Relation to Q and A No. 36 of RMC No. 24-2022
Revenue Memorandum Circular No. 84-2022 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Jun 30, 2022
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June 30, 2022 REVENUE MEMORANDUM CIRCULAR NO. 84-2022 SUBJECT : Prescribing the Template for Sworn Declaration to be Executed by the Registered Business Enterprise (RBE) in Relation to Q and A No. 36 of RMC No. 24-2022 TO : All Internal Revenue Officials, Employees and Others Concerned This Circular is being issued to prescribe the template of Sworn Declaration to be executed by the duly registered RBE stating that the goods and/or services being purchased shall be used directly and exclusively in the registered project or activity. The said sworn declaration shall then be provided to the RBE's supplier prior to the sale transaction to avail of the VAT zero-rate incentives. Relative thereto, attached is the format of the above described Sworn Declaration. All concerned are hereby enjoined to be guided accordingly and give this Circular a wide publicity as possible. This Circular takes effect immediately. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ATTACHMENT Sworn Affidavit
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