REVENUE MEMORANDUM CIRCULAR (RMC) NO. 67-2025
This RMC circularizes CMC No. 113-2025 which clarifies the sales of goods and services to Domestic Market Enterprise (DME) or Non-Registered Business Enterprise (RBE) will be considered as “Local sales”, such sale is outside the mandate of Bureau of Customs (BOC) but is under the jurisdiction of Bureau of Internal Revenue (BIR), for Value-Added Tax (VAT) Purposes.
Pursuant to the Memorandum dated May 22, 2025, with subject “Verification Mechanism for VAT on Local Sales of RBEs”, the BIR shall permit the release of goods locally sold by RBEs upon presentation of a valid BIR Form No. 0605. The assigned Customs Officer shall subsequently transmit the form, along with the invoice and relevant supporting documents, to the BIR via email for post-verification purposes.
In addition to the presentation of BIR Form No. 0605, the BOC Officer responsible for the release of goods shall collect the applicable duties, taxes (excluding VAT), and other fees and charges on improved raw materials sold or incorporated as components of finished products, for which collection was previously suspended at the time of importation by the RBE, in accordance with Section 105 of Republic Act No. 10863.
Accordingly, the RBE shall make an appropriate goods declaration for such raw materials and settle the corresponding duties, taxes (excluding VAT), and other applicable charges, with attached BIR Form No. 0605.