RMC No. 44-2020 — Prescribes the issuance of temporary electronic copies of VAT Certificates (VCs) and VAT Identification Cards (VICs) due to the continuing implementation of the Enhanced Community Quarantine

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENTOF FINANCE QUEZON CITY APR 172020 1:24 PM MN

April 172020

REVENUE MEMORANDUM CIRCULAR NO.44-2020

Subject: Issuance of Temporary Electronic Copies of VAT Certificates (VCs) and VAT Identification Cards (VICs Due to the Continuing Implementation of the Enhanced Community Quarantine (ECQ)

To: All Internal Revenue Officials and Others Concerned

2 Objective

relief: Foreign Missions (RFMs), for BIR to temporarily issue electronic copies VAT Certificates VCs and VAT Identification Cards (VICs in view of the continuing implementation of Enhanced Community Quarantine (ECQ), this Circular is hereby issued to give temporary Affairs (DFA-OP) dated 14 April 2020,which aims to address the concerns of Resident Pursuant to the recommendation of the Office of Protocol of the Department of Foreign

to newly-accredited RFM personnel who are qualified for the grant of point-of-sale VAT exemption, as indorsed by the Office of Protocol of the Department of Foreign Affairs (DFA-OP); and

2. to RFMs, RFM personnel and their dependents who will apply for the renewal of their expired VCs and VICs during the effectivity of the ECQ

B. Issuance of VCs/VICs;Validity and Renewal

of VCs and VICs shall be renewed within thirty (30 calendar days from the lifting of the ECQ following the same requirements and procedures set forth under Revenue Memorandum OrderRMONo.10-2019. and VICs, which shall remain valid only until 30 August 2020.The issued electronic copies As recommended by DFA-OP,the BIR shall temporarily issue electronic copies of VCs

C Business Establishments

presentation by the concerned RFM personnel and their dependents of the electronic copies of VCs and VICs and his/her DFA-issued electronic copy of Certification of Accreditation or addition to the VC issued to the RFM, his/her Identification Card and Special Power of Attorney or authorization letter upon each purchase. a valid DFA Protocol ID. All business establishments shall grant a point-of-sale VAT exemption upon For RFM, its duly authorized representative shall present, in

1 RFM is either an embassy or a consulate,and includes the Taipei Economic and Cultural Office (TECO in Manila

imposition of sanctions as may be warranted under the National Internal Revenue Code NIRC) of 1997, as amended, other applicable laws, rules and regulations. Non-compliant business establishments shall be subject to appropriate investigation and

D. Effectivity

This Circular shall take effect immediately.

Circular the widest dissemination and publicity possible. All internal revenue officers and others concerned are hereby enjoined to give this

Commissioner of Intermal Revenue u CAESAR R. DULAY 034318

APR 17 2020 1:24 PM M