RMC No. 23-2017 — Prescribes the new template of Value-Added Tax Exemption Identification Card issued to qualified diplomats, officials and dependents of the US Embassy Digest | Full Text | Annex A | Annex B

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

Date: 06 Harch 2017

REVENUE MEMORANDUM CIRCULAR NO.&3-30/7

SUBJECT: New Value-Added Tax (V AT) Exemption Identification Card (VEIC) Issued to

Qualified Diplomats, Officials and Dependents of the Embassy of the United States of America (US Embassy)

TO: All Revenue Officials, Employees and Others Concerned

Pursuant to Revenue Memorandum Order No. 22-2004 of 24 May 2016, entitled, "Value.

Embassies and Their Qualified Personnel Amending/Modifying RMC) 81-99", the term VAT added Tax (VAT) Exemption Certificate/Identification Card Issued to Qualified Foreign

by the Bureau of Internal Revenue (BIR). US Embassy's qualified personnel and the latter's qualified dependents are being issued VEICs Exemption Certificate includes VAT Exemption Identification Card (VEIC). Currently, only the

In connection thereto, reports have been received by the BIR that the use of the VEIC on personal purchase of goods and services by the holders has at times, caused confusion among business establishments due to the existing lay out of the card, which appears to be issued more by the US Embassy rather than the BIR. Hence, to avoid the unlikely situation, the BIR revises the lay out to give the VEIC a new look.

Attached, as Annex "A" is a template of the VEIC which shall be issued by the BIR to US Embassy qualified personnel and their qualified dependents, as approved by its duly remain valid until their expiry dates. For comparison purposes, attached, as Annex "B", is a authorized signatory. Nonetheless, all VEICs duly issued before the issuance of this RMC shall sample copy of the earlier version of the VEIC.

publicity as possible. All internal revenue officials and personnel are enjoined to give this Circular as wide a

Cc BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION MAR 07 2017 g:08 A. M. MA Commissioner of Internal Revenue CAESAR R. DULAY 004244

C

RECEIVTI