CLARIFICATION ON THE DOCUMENTARY REQUIREMENTS FOR VALUE-ADDED TAX (VAT) ZERO-RATING ON LOCAL PURCHASES OF DULY REGISTERED BUSINESS ENTERPRISE (RBE)

Introduction

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 66-2025

This Circular clarifies that pursuant to Revenue Regulations (RR) No. 10-2025, the sworn declaration from the RBE-buyer is no longer required to avail of the zero percent (0%) VAT rate. The VAT Zero-Rate Certificate issued by the concerned Investment Promotion Agency (IPA) shall serve as the primary documentary basis, subject to BIR post-audit, to verify that purchases are directly attributable to the RBE’s registered project or activity.