ISSUANCE OF TEMPORARY VAT CERTIFICATE AND VAT IDENTIFICATION CARD DURING THE IMPLEMENTATION OF ECQ
On 17 April 2020, the BIR issued Revenue Memorandum Circular No, 44-2020 to address the concerns of Resident Foreign Missions (either an embassy or consulate) for the temporary issuance of VAT certificates (VC) and VAT Identification Cards (VICs) for the following personnel:
- Newly-accredited RFM personnel who are qualified for the grant of point of sale VAT exemption, as endorsed by the Office of Protocol of the Department of Affairs;
- RFMs, RFM personnel and their dependents who will apply for the renewal of their expired Vcs and VICs during the effectivity of ECQ;
BIR shall temporarily issue Electronic VCs and VICs valid until 30 August 2020. All issued electronic copies of the VCs and VICs shall be renewed within thirty (30) days from the lifting of ECQ and must comply with RMO 10-2019.
All business establishments shall grant a point of sale VAT exemptions upon the presentation of the following: (1) electronic copies of VC and VIC and (2) his electronic copy of accreditation or valid DFA protocol ID. All RFMs or its duly authorized representative shall present the following: (1) VC issued to the RFM, (2) ID of the authorized person; and (3) Special Power of Attorney or authorization letter upon purchase.
For queries, updates and other legal concerns, you may contact us from Mondays to Fridays, 9:00 AM to 6:00 PM, through the following: