RMC No. 71-2025 — Amending the Prescribed Format of VAT Zero-Rating Certificate to be Issued by Investment Promotion Agencies (IPAs) Digest | Full Text | Template 1 | Template 2

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

JUL 1 1 2025

REVENUE MEMORANDUM CIRCULAR NO9_7_1.- - 2025

SUBJECT: Issued by Investment Promotion Agencies (IPAs) Amending the Prescribed Format of VAT Zero-Rating Certificate to be

TO: All IPAs, Internal Revenue Officials, Employees, and Other Concerned

(RMC) No.36-2022 by prescribing a revised format for the VAT Zero-Rating Certificate to be issued by IPAs to Registered Business Enterprises (RBEs),in accordance with Republic Act This Circular is issued to amend the provisions of Revenue Memorandum Circular

(RA) No.12066,commonly known as the CREATE MORE Act.

follows: The revised templates for VAT Zero-Rating Certificate are hereby prescribed as

1. Template 1 (with Annex "A") - This format shall be used for VAT Zero-Rating Certificates issued to Registered Export Enterprises (REEs and High-Value

Domestic Market Enterprises (HVDMEs) registered under RA No.12066.

2. Template 2 (with Annex A) -This format shall be used for VAT Zero-Rating No. 11534, otherwise known as CREATE Act. Certificates issued to RBEs with incentives granted prior to the effectivity of RA

All VAT Zero-Rating Certificates issued henceforth must conform to the formats prescribed herein.

or revoked accordingly All revenue issuances inconsistent herewith are hereby considered amended, modified,

the widest dissemination and publicity All concerned are hereby enjoined to be guided accordingly and to give this Circular

This Circular takes effect immediately

BUREAUOFINTERNALREVENUE RECORRS MANAGEMENTDIVISION

JUL 11 2025 GUI.JR

mssioner of Interna! Revenue

I-2/ies BY: ADMINUNIT- ME 12

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue,DilimanQuezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph