RR No. 10-2025 — Amending the Pertinent Provisions of Revenue Regulations No. 16-2005 to Implement the Value-Added Tax Provisions under Sections 106, 108, 109, and 112 the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066 (Date Posted: February 27, 2025)

Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City PILIPINAS BAGONG

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REVENUE REGULATIONS NO.0 1 0 - 2 0 2 5

SUBJECT Revenue Code of 1997,as Amended by Republic Act No. 12066 No. 16-2005 to Implement the Value-Added Tax Provisions Amending the Pertinent Provisions of Revenue Regulations under Sections 106, 108, 109, and 112 the National Internal

TO All Internal Revenue Officials, Employees and Others Concerned

Revenue Code of 1997, as amended (Tax Code), in relation to Section 32 of Republic Act (RA) No. 12066, these Regulations are hereby promulgated to implement the Value Added Tax (VAT) provisions under Sections 6, 7, 8, and 9 of the said Act. SECTION 1. SCOPE. - Pursuant to Sections 244 and 245 of the National Internal

of the Tax Code: SECTION 2. COVERAGE, - These Regulations shall amend pertinent provisions of Revenue Regulations (RR) No. 16-2005, as amended, to cover the following provisions

A. VAT zero-rating under Section 106(A)(2) for sale of goods; B. VAT zero-rating under Section 108(B) for sale of services; C. VAT-exempt transactions under Sections 109(u) and 109(dd); and D. VAT refund/credit under Section 112(C).

SECTION 3. ZERO-RATED SALES OF GOODS OR PROPERTIES. -- The entire Section 4.106-5 of RR No. 16-2005, as amended, is hereby further amended to read as follows:

the input tax on purchases of goods or properties, related to such zero-rated sale, shall be available as tax credit or refund in accordance with these rated sale of goods or properties (by a VAT-registered person) is a taxable transaction for VAT purposes, but shall not result in any output tax. However. Regulations. "SEC. 4.106-5. Zero-Rated Sales of Goods or Properties. - A zero

zero percent (0%) rate: The following sales by VAT-registered persons shall be subject to

(a Export sales. -- "Export Sales " shall mean: @ BUreau oF INternalrevenuE ORDS MANAGEMENT DIVISION

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(1) The sale and actual shipment of goods from the Philippines to a may be agreed upon which may influence or determine the foreign country, irrespective of any shipping arrangement that transfer of ownership of the goods so exported, paid for in acceptable foreign currency or its equivalent in goods or services and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP);

(2) Sale of raw materials or packaging materials to a non-resident be used in manufacturing, processing, packing or repacking in the buyer for delivery to a resident local export-oriented enterprise to Philippines of the said buyer's goods and paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the BSP;

(3) Sale of goods to an export-oriented enterprise. For purposes of this provision, "Export-Oriented Enterprise" refers to a person, contemplated under Section 4.106-5(a)(1) of these Regulations. natural or juridical, engaged in the sale and actual shipment of goods from the Philippines to a foreign country or economy as

To qualify for VAT zero-rating under this provision, the foilowing conditions shall be necessary:

{} Export sales of the export-oriented enterprise is at least

production, manufactured and sold, including mark-up, by seventy percent (70%) of the total anriual production of the the export-oriented enterprise during taxable year; preceding taxable year. For this purpose, "total annual production" for goods, refers to the volume or sales value of

(ii) Such goods are directly attributable to the export activity of the export-oriented enterprise. For this putpose, 'directly oriented enterprise; and atfributable' shall refer to goods that are incidental to and reasonably necessary for the export activity of the export.

(iii) The Export Marketing Bureau (EMB) of the Department of certification. This certification is to be distinguished from Promotion Agencies (IPAs) on the sale to Registered XIII of the Tax Code. the aforementioned threshold through the issuance of a the VAT zero-rating certification issued by the Investment Business Enterprises (RBEs) which is covered under Title Trade and Industry (DTI) shall determine compliance with

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rating on local purchases in the immediately succeeding year. The certification on the threshold and entitlement to Any export-oriented enterprise that fails to meet the threshold shall not be qualified frorm availing of VAT zero-

attributable to the export activities of the export-oriented approval of VAT zero-rating with the BIR. the transaction. This is without prejudice to the conduct of Internal Revenue (BIR) that the goods are indeed directly) applicable calendar or fiscal year and shall be presented to the local suppliers of the export-oriented enterprise prior to] post audit investigation/verification by the Bureau of enterprise. Local suppliers of goods of the qualified export- oriented enterprise shall no longer be required to apply for VAT zero-rating issued by the EMB shall be effective in the

oriented enterprises issued with a certification, including those before the fifth (5th) day following the close of each month. In order to obtain relevant information, for audit purposes, the template in a separate revenue issuance. The EMB shall furnish the BIR a Master List of all export- with disapproved applications and revoked certifications, on or Commissioner of Internal Revenue (CIR) may prescribe a report

reimbursement of the VAT paid, if any. Should there be a shift of the classification of sales from 12% VAT to VAT at 0%, the In case the local suppliers passed on VAT on the local purchases export activity for the succeeding year despite securing VAT zero-rating certificate from EMB, the qualified exporter may contest the same and/or resolve with the local supplier for the previously issued Invoice by the $upplier with VAT charged thereon shall be surrendered or returned to the local supplier for cancellation and replacement to VAT zero-rated invoice. of goods directly attributable to the export-oriented enterprise's

local purchases attributable to VAT-exempt sales shall be paid Provided finally, that input tax otherwise due on VAT zero-rated

and deductible from the gross income of the taxpayer.

(4) The sale of goods, supplies, equipment, and fuel to persons engaged in international shipping or international air transport or air transport operations. The sale of goods, supplies, supplies, equipment and fuel that shall be used in the transport of operations; Provided, that the goods, supplies, equipment, and fuel shall be exclusively for the international operations, not domestic operations, of persons engaged in international shipping or intemational air transport operations is limited to goods. equipment, and fuel to persons engaged in international shipping

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portion of fuel, goods, supplies, and equipment shall be subject to and/or cargoes that originated from abroad, or to load passenger and/or cargoes bound for abroad: Provided further, that if any goods and passengers from a port in the Philippines directly to a foreign port, or vice versa, without docking or stopping at any other port in the Philippines unless the docking or stopping at any other Philippine port is for the purpose of unloading passengers portion of such fuel, goods, supplies or equipment is used for purposes other than those mentioned in this paragraph, such 12% VAT;and

(5) Sales to bonded manufacturing warehouses of export-oriented enterprises. For this consumption shall not exceed thirty percent (30%) of the volurme warehouse " refers to a warehouse established for the manufacture of products utilizing raw materials or components that are imported duty and tax-free conditioned on the exportation of the finished products within the period prescribed or withdrawal for domestic consumption upon payment of duties and taxes, including VAT, provided that raw materials entered for purpose, "bonded manufacturing

of raw materials entered for warehousing.

b} Sales to persons or entities whose exemption from direct and indirect taxes under special laws or international agreements to which the Philippines is a signatory effectively subjects such sales to zero-rate.

c Sale of raw materials, inventories, supplies, equipment, packaging materials and goods, to RBEs qualified for VAT zero rating on their local purchases under Title XlfI of the Tax Code.

The VAT zero-rating on local purchases of goods shall be availed of on the basis of the VAT zero-rating certification issued by the no longer be required to apply for approval of VAT zero-rating with the BIR. concerned IPA, without prejudice, however, to the conduct of post audit investigation/verification by the BIR that the goods are indeed directly attributable to the registered project or activity of the qualified RBEs. Local suppliers of goods of the qualified RBEs shall

the requirements as set forth therein. Registered export enterprises (REEs) may still avail of the VAT zero rating on local purchases of goods under Section 106 of the Tax Code after the expiration of the entitlement to VAT zero-rating on local purchases under Title XIII thereof: Provided, that they comply with

for audit purposes, the CIR may prescribe a report template in a The concerned IPA shall furmish the BIR within twenty (20) days VAT zero-rating certification. In order to obtain relevant information, Separate revenue issuance. following the close of each taxable quartcr a fist of RBEs issued with C BUREAU QF INTERNAL REVENUE 7 RECORDS MANAGEMENT DIVESION AIH

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In a situation where the local suppliers of RBEs that are qualified for returmed to the local supplier for cancellation and replacement to VAT VAT zero-rating under Title XIII of the Tax Code passed on the VAT on the local purchases of goods directly attributable to the Iatter's registered activity, the qualified RBEs may contest the same and/or resolve with the Iocal supplier for the reimbursement of VAT paid, if any. Should there be a shift in the classification of sales from 12% VAT to VAT at zero percent (0%), the previously issued Invoice by the supplier with VAT charged thereon shall be surrendered or Zero-rated invoice.

follows: RR No. 16-2005, as amended, is hereby further amended and shall now be read as SECTION 4. ZERO-RATED SALE 0F SERVICES. - The entire Section 4.108-5 of

"SEC. 4.108-5.Zero-Rated Sate of Services.

is a taxable transaction for VAT purposes, but shall not result in any output tax. However, the input tax on purchases of services related to such zero- rated sale shall be available as tax credit or refund in accordance with these (a) In general. -- A zero-rated sale of service (by a V AT-registered person)

Regulations.

(b) Transactions Subject to Zero Percent (0%) VAT Rate. - The following services performed in the Philippines by a VAT-registered person shall be subject to zero percent (0%) VAT rate:

(1) Processing, manufacturing or repacking goods for other persons doing business outside the Philippines which goods are subsequently exported, where the services are paid for in acceptable regulations of the BSP; foreign currency and accounted for in accordance with the rules and

(2) Services other than processing, manufacturing or repacking the BSP; rendered to a person engaged in business conducted outside the is outside the Philippines when the services are performed, the and accounted for in accordance with the rules and regulations of Philippines or to a non-resident person not engaged in business who consideration for which is paid for in acceptable foreign currency

(3) Services rendered to persons or entities whose exemption from subjects the supply of such services to zero percent (0%) rate: direct and indirect taxes under special laws or international agreements to which the Philippines is a signatory effectively

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(4) Services rendered to persons engaged in international shipping or Provided, that these services shall be exclusively for the international operations, not domestic operations, of persons the services referred to herein shall not pertain to those made to common carriers by air and sea relative to their transport of passengers, goods or cargoes from one place in the Philippines to another place in the Philippines, the same being subject to 12% VAT under Sec. 108 of the Tax Code; air transport operations, including leases of property for use thereof; engaged in international shipping or air transport operations. Thus.

(5) Services performed for an export-oriented enterprise. For purposes of this provision, "Export-Oriented Enterprise" refers to a person, Section 4.108-5(b)(2) of these Regulations. natural or juridical, engaged in the sale of services from the Philippines to a foreign country or economy as contemplated tinder

conditions shall be necessary: To qualify for VAT zero-rating under this provision, the following

(i)Export sales of the export-oriented enterprise is at least seventy oriented enterprise during the taxable year; percent (70%) of the total annual production of the preceding services refers to the value of services rendered by the export- taxable year. For this purpose, "total annual production" for

(ii) Such services are directly attributable to the export activity of oriented enterprise, including janitorial, security, financial,] the export-oriented enterprise. For this purpose, directly attributable' shall refer to services that are incidental to and rendered for administrative operations such as human resources, legal and accounting; and reasonably necessary for the export activity of the export- consultancy, marketing and promotion services, and services

(iii) The EMB of the DTI shall determine compliance with the aforementioned threshold through the issuance of a certification. This certification is to be distinguished from the VAT zero-rating certification issued by the Investment Promotion Agencies (IPAs) on the sale to Registered Business Code. Enterprises (RBEs) which is covered under Title XIII of the Tax

oriented enterprise prior to the transaction. This is without shall not be qualified from availing of VAT zero-rating on local purchases in the immediately succeeding year. The certification on the threshold and entitlement to VAT zero-rating issued by] the EMB shall be effective in the applicable calendar or fiscal year and shall be presented to the local suppliers of the export- Any export-oriented enterprise that fails to meet the threshold

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the export activities of the export-oriented enterprise, Local rating with the BIR. suppliers of services of the qualified export-oriented enterprise shall no longer be required to apply for approval of VAT zero- prejudice to the conduct of post audit investigation/verification by the BIR that the services are indeed directly attributable to

Provided, that the EMB shall furnish the BIR a Master List of all export-oriented enterprises issued with a certification, including those with disapproved applications and revoked certifications, on or before the fifth (5th) day following the close of each month. In may prescribe a report template in a separate revenue issuance. order to obtain relevant information, for audit purposes, the CIR

by the supplier with VAT charged thereon shall be surrendered or In case the local suppliers passed-on VAT on the local purchases of goods directly attributable to export oriented enterprise's export activity for the succeeding year despite securing VAT zero-rating certificate from EMB, the qualified exporter may contest the same and/or resolve with the local supplier for the reimbursement of the VAT paid, if any. Should there be a shift of the classification of sales from 12% VAT to VAT at 0%, the previously issued Invoice

have attained the 70% export threshold from the preceding taxable year but failed to secure certification from the EMB shall also not be allowed for VAT refund covering the succeeding year. returned to the local supplier for cancellation and replacement to VAT zero-rated invoice. Moreover, export-oriented enterprises that

Iocal purchases attributable to VAT-exempt sales shall be paid and deductible from the gross income of the taxpayer. Provided finally, that input tax otherwise due on VAT zero-rated

(6) Transport of passengers and cargo by domestic air or sea vessels from the Philippines to a foreign country. Gross sales of international air or shipping carriers doing business in the Philippines derived from transport of passengers and cargo from the they are still liable to a percentage tax of three percent (3%) based Philippines to another country as provided for in Sec. 118 of the Tax Code: Philippines to another country shall be exempt from VAT; however. on their gross sales derived from transport of cargo from the

(7) Sale of power or fuel generated through renewable sources of renewable sources of energy, and shall not extend to the sale of said power. energy such as, but not limited to, biomass, solar, wind, hydropower, geothermal and steam, ocean energy, and other hydrogen fuels; Provided, however, that VAT zero-rating shall services related to the maintenance or operation of plants generating emerging sources using technologies such as fuel cells and apply strictly to the sale of power or fuel generated through OBUREAUOF INTERNALREVENUE RECOROS MANAGEMENT BIVISION

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(8) Services, including provision of basic infrastructure, utilities, and maintenance, repair and overhaul of equipment, rendered to directly attributable to the registered project or activity of the qualified RBE, including incidental expenses thereto. qualified RBEs as defined under Title XIII of the Tax Code, that are

the requirements as set forth therein. REEs whose entitlement to VAT zero-rating on local purchases has expired may still avail the VAT zero-rating on local purchases under Section 108 of the Tax Code, Provided, that they comply with

Heaith maintenance organization (HMO) plans acquired by RBE for its employees who are directly involved in the operations of thei

beneficiary/ies of the employees. coverage or benefits extended to family member/s or assigned registered projects or activities and forming part of their the conditions provided under the existing laws, rules and regulations regarding the availment thereof. This excludes HMO compensation package shall be considered as "directly attributable" in the registered project or activity of the qualified RBEs subject to

shall no longer be required to apply for approval of VAT zero-rating with the BIR. of on the basis of the VAT zero-rating certification issued by the directly attributable to the registered project or activity of the The VAT zero-rating on local purchase of services shall be availed concerned IPA, without prejudice, however, to the conduct of post audit investigation/verification by the BIR that the services are qualified RBEs. Local suppliers of services of the qualified RBEs

information, for audit purposes, the CIR may prescribe a report template in a separate revenue issuance. The concerned IPA shall furnish the BIR within twenty (20) days following the close of each taxable quarter a list of RBEs issued with VAT zero-rating certification. In order to obtain relevant

of VAT paid, if any. Should there be a shift in the classification of surrendered or returned to the local supplier for cancellation and In a situation where the local suppliers of RBEs that are qualified VAT on the local purchases of services that are directly attributable to former's registered activity, the qualified RBEs may contest the same and/or resolve with the local supplier for the reimbursement sales from 12% VAT to VAT at zero percent (0%), the previously issued Invoice by the supplier with VAT charged thereon shall be replacement to VAT zero-rated invoice. for VAT zero-rating under Title XHII of the Tax Code passed on the

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SECTION 5. VAT-EXEMPT TRANSACTIONS. - Section 4.109(u) is hereby amended and Section 4.109(dd) shall be added to RR No 16-2005, to read as follows:

"SEC. 4.109. VAT-Exempt Transactions.

XXX XXX XXX

(B) Exempt transactions. -- The following transactions shall be exempt from VAT:

XXX XXX XXX

( Importation of fuel, goods, and supplies used for international and supplies shall be subject to twelve percent (12%) VAT; to a foreign port, or vice versa, without docking or stopping at any other Philippine port is for the purpose of unloading passengers and/or cargoes bound for abroad: Provided, further, that if any than that mentioned in this paragraph, such portion of fuel, goods shipping or .air transport_operations. Said fuel, goods and supplies shall be used exclusively or shall pertain to the transport of goods and/or passenger from a port in the Philippines directly other port in the Philippines unless the docking or stopping at any and/or cargoes that originated from abroad, or to load passengers portion of such fuel, goods or supplies is used for purposes other

XXX XXX XXX

(dd) Importation of goods by an export-oriented enterprise whose export-oriented enterprise: Provided, further, That the EMB of the DTI shall determine the compliance with the aforementioned Regulations." export sales is at least seventy percent (70%) of the total annual production or sales of the preceding taxable year: Provided, That such goods are directly attributable to the export activity of the threshold. For this purpose, "directly attributable' shall follow the same definition under Section 4.106(a)(3)(ii) of these

now be renumbered as Section 4.112 and shall be further amended to read as follows: SECTION 6.YAT REFUND/CREDIT. - Section 4.112-I of RR No. 16-2005 shalI

"INPUT VAT REFUND OR TAX CREDIT CERTIFICATE

SEC. 4.112. Claims for Cash Refund/Tax Credit Certificate of Input Tax. -

(a) Zero-rated and Effectively Zero-rated Sales of Goods, Properties or Services

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A VAT-registered person whose sales of goods, properties or services within two (2) years after the close of the taxable quarter when such been made in acceptable foreign currency duly accounted for in cash refund of input tax attributable to such sales. The input tax that has been applied against the output tax. The application should be filed In case of zero-rated sales under Secs. 106(A)(2)(a)(1) and (3), Secs. are zero-rated or effectively zero-rated may apply for the issuance of a may be subject of the claim shall exclude the portion of input tax that sales were made. 108(B)(1) and (2) of the Tax Code, the payments for the sales must have

accordance with the BSP rules and regulations.

proportionate share of input taxes allocated to zero-rated or effectively rated sales and in taxable or exempt sales of goods, properties or zero-rated sales can be claimed for refund or issuance of a tax credit Where the taxpayer is engaged in both zero-rated or effectively zero- services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, only the

certificate.

In the case of a person engaged in the transport of passenger and cargo by air or sea vessels from the Philippines to a foreign country, the input taxes shall be aliocated ratably between his zero-rated sales and non- zero-rated sales (sales subject to regular rate and VAT-exempt sales).

(b) Cancellation of VAT registration

(2) years from the date of cancellation, apply for the issuance of tax business, the date of cancellation being referred hereto is the date of the issuance of BIR Tax Clearance. retirement from or cessation of business, or due to changes in or credit certificate or cash refund for any unused input tax which he may for any unused input tax: Provided, however, that the taxpayer- claimant shall be entitled to a refund if it has no internal revenue tax liabilities against which the tax credit certificate may be utilized: Provided further, that for purposes of dissolution or cessation of A VAT-registered person whose registration has been cancelled due to cessation of status under Sec. 106(C) of the Tax Code may, within two use in payment of his other internal revenue taxes or apply for refund

(c) Where to file the claim for refund/eredit

Office in accordance with the existing rules and regulations. Claims for tax credits/refunds shall be filed with the appropriate BIR

(d) Period within which refund/credit of input taxes shall be made

(1) In proper cases, the CIR shall grant refund for creditable input taxes within ninety (90) days from the date of submission of certified true 10 6GB TE UREAUOF INTERNAL REVENUE FEB 2'7 225 S IANAGEMENT DIVISION

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copies of invoices and other documents specifically limited to those filed in accordance with Subsections (a) and (b) hereof: Provided that, should the CIR find that the grant of refund is not proper, the of the claim up to the release of the payment of the approved VAT been filed only upon submission of the duly-certified copies of invoices and other documents in support of the application as prescribed under pertinent revenue issuances. prescribed in the revenue issuances and in support of the application CIR must state in writing the Iegal and factual basis for the denial The 90-day period to process and decide shall start from the filing refund: Provided that, the claim/application is considered to have

(2) The taxpayer shall have fifteen (15) days from receipt of the full or partial denial to file a request for reconsideration. The request for reconsideration shall be limited only to questions of law on the full or partial denial of the claim for refund. Additional documentary mandatory requirements during the filing of the claim shall not be accepted. The CIR or his duly authorized representative shall decide on the request for reconsideration within fifteen (15) days from requirements receipt thereof. Failure to file a request for reconsideration within the fiftecn (15)-day period shall render the decision final. particularly those unsubmitted/unsupported

(3) In case of full or partial denial of the request for reconsideration, or failure on the part of the CIR to act on the application for refund or taxpayer affected may appeal with the CTA within thirty (30) days: request for reconsideration within the periods prescribed above, the

I. I from the receipt of the decision denying the request for after the expiration of the ninety (90)-day period to decide on the application for refund, in cases where no action is after the lapse of the fifteen (15)-day period to decide on the by the CIR on the request for reconsideration. made by the CIR on the application for refund; or reconsideration; or request for reconsideration in cases where no action is made

reconsideration shall be considered moot and shail no longer be day period, as the case may be, and the taxpayer-claimant opted to seek for a judicial remedy within thirty (30) days from such period. the administrative claim for refund or the request for processed. When no decision is rendered within the 90-day period or the 15-

BUREAUOF INTERNAL REVENstide on the application for refund, or after the lapse of the fifteen RECORDS MANAGEMENT DIVISIOE (4) Failure on the part of any official, agent, or employee of the BIR to act on the application for VAT refund within the ninety (90)-day period and on the request for reconsideration within the fifteen (15) day period shall be punishable under Section 269(J) of the Tax Code. Provided further that, in the event that the 90-day period to

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the VAT refund claim may still continue to be processed (15)-day period to decide on the request for reconsideration has lapsed without having the refund released to the taxpayer-claimant. administratively. However, the BIR official, agent or employee who has found to have deliberately caused the delay in the processing of the VAT refund claim may be subjected to penalties imposed under the said Section.

(e) Risk-based approach in the verification and processing of VAT Tefund claims

claim, tax compliance history, frequency of filing vat refund claims, risk, with the risk classification based on the amount of VAT refund among others: Provided, that medium- and high-risk claims shall be subject to audit or other verification processes in accordance with the BIR's national audit program for the relevant year. VAT refund claims shall be classified into low-, medium-, and high-

(f) Manner of giving refund

liable for the disallowed amount without prejudice to any Refund shall be made upon warrants drawn by the CIR or by his duly by the Chairman, Commission on Audit (COA), the provisions of the Revised Administrative Code of 1987 to the contrary notwithstanding: by the COA following the risk-based classification above-described: Provided. further. That the BIR shall publish statistics on the that in case of disallowance by the COA, only the taxpayer shall be be found to be grossly negligent in the grant of refund. authorized representative without the necessity of being countersigned Provided, that refunds under this paragraph shall be subject to post audit aggregated volume, processing time, approvai rate of refund claims, administrative liability on the part of any employee of the BIR who may and other relevant statistics in their official website: Provided, further.

(g) VAT Refund Center

absence of automatcd processing, the existing procedures shall apply. processing and granting of cash refunds of creditable input tax. In the BIR and in the Bureau of Customs (BOC) that will handle the electronic The Department of Finance shall establish a VAT refund center in the

(h) Automatic Appropriation

automatically appropriated annually and shall be treated as a special account in the General Fund or as trust receipts for the purpose of funding of the BIR and the BOC from the immediately preceding year shall be claims for VAT refund: Provided that, any unused fund, at the end of the An amount equivalent to five percent (5%) of the total VAT collection

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year shall revert to the General Fund.

(i) Quarterly Report

unused fund." Oversight Committee on the Comprehensive Tax Reform Program The BIR and the BOC shall be required to submit to the Congressional (COCCTRP) a quarterly report of all pending claims for refund and any

imposed for this purpose. to Section 112(A) and 112(B) of the Tax Code, these Regulations shall apply to VAT taxpayers and the BIR to adjust with the new requirements and procedures that will be SECTION 7. TRANSITORY PROVISIONS. -- For VAT credit/refund claims pursuant credit/refund claims that are filed starting April 1, 2025 onwards to provide ample time for

is subsequently declared invalid or unconstitutional, the validity of the remaining provisions hereof shall remain in full force and effect. SECTION 8. SEPARABILITY CLAUSE. -- If any of the provisions of these Regulations

Regulations are hereby repealed, amended or modified accordingly. SECTION 9. REPEALING CLAUSE. - All other issuances and rules and regulations or parts thereof which are contrary to and inconsistent with the provisions of these

SECTION 10. EFFECTIVITY. -- These Regulations shall take effect fifteen (15) days following its publication in the Official Gazette or the BIR Official Website, whichever comes first.

/ Secretary of Finance -EB 2 5 2025 16.1TO

Recommending Approval:

ROMEt LUMKGUI, JR.

phissioner of Internal Revenue BUREAU QF INTERNAL REVENUE RECOROS MAWAGEMENT DIvRION

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