February 4, 2020
BIR RULING NO. VAT-128-20
Republic Act No. 9513; BIR Ruling No. 1299-18;
BIR Ruling No. 751-2018; BIR Ruling No. 78-2010
Reyes Tacandong & Co.
Citibank Tower, 8741 Paseo de Roxas
Makati City
Attention: AAA
_______________
Gentlemen :
This refers to your letter dated January 14, 2020 requesting on behalf of EDC Burgos Wind Power Corporation ("EDC") clarification on BIR Ruling No. 0805-2019 dated December 20, 2019 ("Ruling"), clarification with respect to the scope and implementation of the VAT zero-rating incentive pertinent to EDC's local purchases of goods, properties, and services needed for its generation of energy from renewable energy (RE) sources and the need to file applications for VAT zero-rated transactions. TAIaHE
It is represented that a ruling was issued confirming that EDC being a DOE-certified Renewable Energy (RE) Developer is entitled to incentives provided under Section 15 (g) of Republic Act (RA) No. 9513, otherwise known as the "Renewable Energy Act of 2008." Thus, local purchases of goods and services that will be used by it in its development, construction and installation of the 150 MW Wind Energy Power Generation Project located...
