April 17, 2020
REVENUE MEMORANDUM CIRCULAR NO. 044-20
| 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 |
A. Objective
Pursuant to the recommendation of the Office of Protocol of the Department of Foreign Affairs (DFA-OP) dated 14 April 2020, which aims to address the concerns of Resident Foreign Missions (RFMs), 1 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 relief:
1. 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
As recommended...
