January 28, 2019
REVENUE MEMORANDUM ORDER NO. 010-19
| SUBJECT | : | Grant of Value-Added Tax (VAT) Privileges to Resident Foreign Missions, Their Qualified Personnel and the Dependents of the Latter |
| TO | : | All Internal Revenue Officials, Employees and Others Concerned |
I. PURPOSE AND OBJECTIVES
It has come to the attention of the Bureau of Internal Revenue (BIR) that a number of business establishments in the Philippines do not honor and recognize the VAT Exemption Certificate and/or VAT Exemption Identification Card issued by this Bureau, citing as basis for the non-acceptance the provisions of Revenue Memorandum Order (RMO) No. 22-2004 on item E (VAT-Registered Establishments), 1 thereby creating an erroneous interpretation that said RMO covers only the six (6) business establishments enumerated in Annex A thereof. Also, the BIR has been receiving information on the misuse of VAT Certificates by unqualified claimants. To address the foregoing concerns, there is a need to:
A. inform and give right direction to ALL business establishments in giving effect to the reciprocal VAT privileges accorded to foreign missions, 2 their qualified personnel and qualified dependents...
