RMO No. 09-2000 — Specifie the condition for the zero-rating of ale of good , propertie and ervice made by VAT-regi tered upplier to BOI-regi tered manufacturer -exporter with 100% export ale Dige t
REVENUE MEMORANDUM ORDER NO. 9-2000 issued March 29, 2000 prescribes the conditions for the automatic zero-rating of sales of goods, properties and services made by VAT-registered suppliers to BOI- registered manufacturers-exporters with 100% export sales, to wit: 1) the supplier must be VAT- registered; 2) the BOI-registered buyer must likewise be VAT-registered; 3) the buyer must be a BOI- registered manufacturer/producer whose products are 100% exported as certified by the BOI; 4) the BOI- registered buyer shall furnish each of its suppliers with a copy of the BOI Certification; and 5) the VAT- registered supplier shall issue for each sale to BOI-registered manufacturer/exporters a duly-registered VAT invoice with the words "zero-rated" stamped thereon.
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