Tax Compliance / Tax Guide – VAT Zero Rating and VAT Zero Rated Transactions – PTABCP Knowledgebase (2024)

Section 4.106.5 of RR No. 16-2005, as amended by RR No. 4-2007, 13-2018, 26-2018, and 9-2021, shall now be read as follows:

SEC.4.106.5. Zero-Rated Sales of Goods or Properties.

SEC.4.106.5. Zero-Rated Sales of Goods or Properties. - A zero-rated sale of goods or properties by a VAT-registered person is a taxable transaction for VAT purposes but shall not result in any output tax. However, the input tax on purchases of goods, properties, or services, attributable to such zero-rated sale, shall be available as tax credit or refund in accordance with these Regulations.

The following sales by VAT-registered persons shall be subject to zero-percent (0%) rate:

(a) Export sales - "Export Sales" shall mean:

(1) The sale and actual shipment of goods from the Philippines to a foreign country, irrespective of any shipping arrangement that may be agreed upon which may influence or determine the transfer of ownership of the goods so exported, paid for in acceptable foreign currency or its equivalent in goods or services, and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP); and

(2) The sale of goods, supplies, equipment, and fuel to persons engaged in international shipping or international air transport operations: Provided, That the goods supplies, equipment, and fuel be used exclusively for international shipping or air transport operations.

The sale of goods, supplies, equipment and fuel to persons engaged in international shipping or international air transport air transport operations is limited to goods, supplies, equipment, and fuel that shall be used in the transport of goods and passengers from a port in the Philippines directly to a foreign port, or vice versa, without docking or stopping at any other port in the Philippines unless the docking or stopping at any other Philippine port is for the purpose for unloading passengers and/or cargoes bound for abroad: Provided, further, that if any portion os such fuel, goods, supplies or equipment is used for purposes other than that mentioned in this paragraph, such portion of fuel, goods, supplies, and equipment shall be subject to 12% VAT;

(b) Sales to persons or entities whose exemption from direct and indirect taxes under special laws or international agreements to which the Philippines is a signatory effectively subjects such sales to zero rate;

(c) Sale of raw materials, inventories, supplies, equipment, packaging materials and goods, to a registered export enterprise, to be used direct and exclusively in its registered project or activity pursuant to Sections 294 (E) and 295 (D) of Republic Act No. 11534 or the "Corporate Recovery and Tax Incentives for Enterprise Act" ("CREATE Act"), and Section 5, Rule 2 of its IRR for a maximum period of seventeen (17) years from the date of registration, unless otherwise extended under the SIPP; Provided, That the term "registered export enterprise" shall refer to an export enterprise as defined under Section 4 (M), Rule 1 of the CREATE Act IRR, that is also a registered business enterprise as defined in Section 4 (W) of the same IRR: Provided further, That the above-described sales to existing registered export enterprises located inside ecozones and freeport zones shall also be qualified for VAT zero-rating under this sub-item until the expiration of the transitory period.

RR 3-2023

Amends certain provisions of RR No. 16-2005, as amended by RR No. 21-2021, to implement Sections 294 (E) and 295 (D), Title Xlll of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act IRR, as amended.
(Published in Manila Times on April 28, 2023)

Link/Source:

https://www.bir.gov.ph/images/bir_files/internal_communications_1/Full%20Text%20RR%202023/RR%20No.%203-2023.pdf

Section 4.108.5 of RR No. 16-2005, as amended by RR No. 4-2007, 13-2018, 26-2018, and 9-2021, shall now be read as follows:

SEC. 4.108-5. Zero-Rated Sale of Services.

SEC. 4.108-5. Zero-Rated Sale of Services. -

(a) In general. - A zero-rated sale of service (by a VAT-registered person) is a taxable transaction for VAT purposes, but shall not result in any output tax. However, the input tax on purchases of goods, properties or services attributable to such zero-rated sale shall be available as tax credit or refund in accordance with these Regulations.

(b) Transactions Subject to Zero Percent (0%) VAT Rate. - The following services performed in the Philippines by a VAT-registered person shall be subject to zero percent (0%) VAT rate:

(1) Services other than processing, manufacturing or repacking of goods rendered to a person engaged in business conducted outside the Philippines or to a non-resident person not engaged in business who is outside the Philippines or to a non-resident person not engaged in business who is outside the Philippines when the services are performed, the consideration for which is paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the BSP;

(2) Services rendered to person or entities whose exemption from direct and indirect taxes under special laws or international agreements to which the Philippines is a signatory, effectively subjects of such services to zero percent (0%) rate;

(3) Sale of services, including provision of basic infrastructure, utilities, and maintenance, repair and overhaul of equipment, to a registered export enterprise, to be used directly and exclusively in its registered project or activity pursuant to Section 294 (E) and 295 (D) of CREATE Act, and Section 5, Rule 2 of its IRR for a maximum period of seventeen (17) years from the date of registration, unless otherwise extended under the SIPP; Provided, That the term "registered export enterprise" shall refer to an export enterprise as defined under Section 4 (M), Rule 1 of the CREATE IRR, that is also a registered business enterprise as defined in Section 4 (W) of the same IRR: Provided further, That the above-described sales to existing registered export enterprises located inside ecozones and freeport zones shall also be qualified for VAT zero-rating under this sub-item until the expiration of the transitory period.

(4) Services rendered to person engaged in international shipping or air transport operations, including leases of property for use thereof: Provided, that these services shall be exclusively for international shipping or air transport operations. Thus, the services referred to herein shall not pertain to those made to common carriers by air and sea relative to their transport of passengers, goods or cargoes from one place in the Philippines to another place in the Philippines, the same being subject to twelve percent (12%) VAT under Sec.108 of the Tax Code.

(5) Transport of passengers and cargo by domestic air or sea vessels from the Philippines to a foreign country. Gross receipts of international air or shipping carriers doing business in the Philippines derived from transport of passengers and cargo from the Philippines to another country shall be exempt from VAT; however, they are still liable to a percentage tax of three percent (3%) based on their gross receipts derived from transport of cargo from the Philippines to another country as provided for in Sec.118 of the Tax Code; and

(6) Sale of power or fuel generated through renewable sources of energy such as but not limited to, biomass, solar, wind, hydropower, geothermal and steam, ocean energy, and other emerging sources using technologies such as fuel cells and hydrogen fuels: Provided, however, that zero-rating shall apply strictly to the sale of power or fuel generated through renewable sources of energy, and shall not extend to the sale of services related to the maintenance or operation of plants generating said power.

RR 3-2023

Amends certain provisions of RR No. 16-2005, as amended by RR No. 21-2021, to implement Sections 294 (E) and 295 (D), Title Xlll of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act IRR, as amended.
(Published in Manila Times on April 28, 2023)

Link/Source:

https://www.bir.gov.ph/images/bir_files/internal_communications_1/Full%20Text%20RR%202023/RR%20No.%203-2023.pdf

A2: No. The "cross border doctrine" as applied to Ecozones or Freeport zones has been rendered ineffectual and inoperative for VAT purposes because of the following:

i) Passage of RA No. 11534, or the CREATE Act, expressly providing that only those goods and services that are directly and exclusively used in the registered project or activity of RBEs qualify as VAT 0% local purchases;

(ii) Sections 294(E) and 295(D), Title XIII of the Tax Code, as amended by the CREATE Act, and as implemented under Rule 2, Section 5, and Rule 18, Section 5, respectively, of the CREATE IRR, stating certain parameters for the availment of VAT zero-rating on local purchases of registered export enterprises, regardless of location; and

(iii) Issuance of RR No. 21-2021, amending Sections 4.106-5(b) and 4.108-5(b)(2) of the RR No. 16-2005, as amended, to harmonize the VAT zero-rate provisions of the Tax Code, as amended by TRAIN and CREATE laws, which now provide that the effectively zero-rated sales shall only apply to sales of goods and services rendered to persons or entities who have direct and indirect tax-exemption granted pursuant to special laws or international agreements to which the Philippines is a signatory.

A3: Business enterprises duly registered with the concerned Investment Promotion Agencies (IPAs) under the CREATE Act shall now be governed by the CREATE provisions with respect to their availment of tax incentives, including VAT exemption of RBEs enjoying the 5% gross income earned (GIE) or special corporate income tax (SCIT). VAT exemption and VAT zero-rating on local purchases of goods and services by registered export enterprises.

In addition, enterprises registered prior to the effectivity of the CREATE Act shall continue to enjoy the foregoing VAT exemptions and VAT zero-rating on local purchases of goods and services subject to the rules as provided in Rule 18, Section 5 of the CREATE IRR, that is: "VAT-exemption on importation, and VAT zero-rating on local purchases shall only apply to goods and services directly attributable to and exclusively used in the registered project or activity of the export enterprises during the period of registration of the said registered project or activity of the export enterprises" until the expiration of the transitory period under Section 311 of the Code.

A10, RMC 24-2022: This is an instance where the non-retroactivity rule under Section 246 of the Tax Code, as amended can be applied inasmuch as this will be prejudicial to the taxpayers affected. Hence, the said transactions that have been considered by the seller as VAT zero-rated shall still remain as VAT zero-rated for the period July 1, 2021 to December 9, 2021.
However, for those taxpayers that declared their transactions to qualified registered export enterprises and DMEs within the Ecozones and Freeport zones as subject to VAT, the options laid down in Q&A No. 7 and 8 may be followed.

RMC 49-2022 amends RMC 24-2022

I. Not only sales to registered export enterprises and domestic market enterprises (DMEs) within Ecozones and Freeport Zones are affected by the deferment of RR No. 9-2021. Hence, Q & A No. 10 of RMC No. 24-2022 is revised to read as follows:

Q10, RMC 49-2022: RR No. 21-2021 was issued a few months after the issuance of RR No. 15-2021, which deferred the implementation of RR No. 9-2021 have been declared by the sellers ad VAT zero-rated for the period July 1, 2021 up to December 9, 2021 or a day prior to the effectivity of RR 21-2021 on December 10, 2021. What happens if these are not qualified for VAT zero-rating based on the provisions of the CREATE Act?

A10, RMC 49-2022: This is an instance where the non-retroactivity rule under Section 246 of the Tax Code, as amended, can be applied inasmuch as this will be prejudicial to the taxpayers affected. Hence, the said transactions that have been considered by the seller as VAT zero-rated shall still remain as VAT zero-rated for the period July 1, 2021 to December 9, 2021.

However, for those affected taxpayers that have declared their transactions as subject to VAT, the options laid down in Q&A No. 8 and 9 may be followed.

A12: As defined under Section 4 (M), Rule 1 of the CREATE IRR, an export enterprise refers to any individual, partnership, corporation, Philippine branch of a foreign corporation, or other entity organized and existing under Philippine laws and registered with an IPA to engage in manufacturing, assembling or processing activity, and services such as information technology (IT) activities and business processing outsourcing (BPO), and resulting in the direct exportation, and/or sale of its manufactured, assembled or processed product or IT/BPO services to another registered export enterprise that will form part of the final export product or export service of the latter, of at least seventy (70%) of its total production or output.

Provided, however, that the export enterprise is also a registered business enterprise as defined in Section 4(W) of the same IRR.

A13: Direct and exclusive use in the registered project or activity refers to raw materials, supplies, equipment, goods, packaging materials, services, including provision of basic infrastructure, utilities and maintenance, repair and overhaul of equipment, and other expenditures directly attributable to the registered project or activity without which the registered project or activity cannot be carried out.

Only the portion of the expense directly and exclusively used by a registered export enterprise for its registered project or activity shall qualify for VAT zero-rating on local purchases, excluding those used for administrative purposes. The registered export enterprise concerned should adopt a method to best allocate goods or services purchased, e.g. for utilities, use of separate water and power meters for its registered project or activity or any method that may determine the allocation such as area usage or ratio of utility expenses between cost of sales and administrative expenses as reflected in the prior year Audited Financial Statements. If the goods or services are used in both the registered project or activity and administration purposes and the proper allocation could not be determined, the purchase of such goods and services shall be subject to 12% VAT.

For this purpose, services for administrative purposes, such as legal, accounting, and such other similar services, are not considered expenses directly attributable to and exclusively used in the registered project or activity.

A14: These costs that are indispensable to the project or activity, i.e., without which, the project or activity cannot proceed, and these include expenses that are necessary or required to be incurred depending on the nature of the registered project or activity of the export enterprise.

Examples:

Insurance costs required to be paid by the IPA before the facility can start operations.

Freight costs necessary to bring the raw materials or equipment to be used in the production area.

Telecommunication expenses of registered export enterprises engaged in IT/BPO services or other registered project or activity, without the telecommunication services, such registered project or activity cannot be carried out. This, however, does not include telecommunication expenses incurred for administration purposes.

Any costs incurred prior to the registration of a project or activity with the IPA shall not be allowed for this purpose.

A16: Yes. RBEs which are categorized as Domestic Market Enterprise are not entitled to VAT zero-rating on local purchases. Sale of goods or services to a registered shall be subject to VAT at 12%.

In addition, the following service enterprises, though duly accredited or licensed by any of the IPAs, are not entitled to VAT zero-rating on their local purchases of goods and/or services:
Custom brokerage;
Trucking services;
Forwarding services;
Janitorial services;
Security services;
Insurance;
Banking and other financial services;
Consumers' cooperative;
Credit unions;
Consultancy services;
Retail enterprises;
Restaurants; and
Such other similar services as may be determined by the Fiscal Incentives Review Board (FIRB)

A18: The following rules shall apply:

a. If the seller is VAT-registered while enjoying ITH, the sale of goods and services to another registered export enterprise is subject to VAT at zero-rate, provided, the goods and services are directly and exclusively used in the latter's registered project or activity.

b. If the seller is enjoying the 5% GIE incentive, the sale of goods and services, such as manufactured, assembled or processed product or IT/BPO services to another registered export enterprise that will form part of the final export product or export service of the latter, of at least seventy (70%) of its total production or output, shall be VAT-exempt.
Same rule applies to the sale of a DME to a registered export enterprise.

A20: The VAT treatments on the sale, transfer, or disposition of the imported capital equipment, raw materials, spare parts, or accessories are as follows:

If the purchaser is a registered export enterprise, regardless of location, the transaction is subject to VAT at zero-rate; provided that the same shall be directly and exclusively used in the registered project or activity of the registered export enterprise.

If seller is non-registered export enterprise or a domestic market enterprise, regardless of location and is under the following regimes:

a. Under Special Corporate Income Tax (5% GIT), transaction is VAT-exempt.

b. Not under the 5% SCIT, transaction is generally subject to VAT at 12% based on the net book value of the capital equipment, raw materials, spare parts, or accessories, unless purchaser is a registered export enterprise, in which case, the rule in number 1 above shall apply.

A21: In case the aforementioned imported items will be used for a non-registered project or activity of the RBE, the corresponding VAT on importation should be paid accordingly.

For partial utilization in a non-registered project or activity, the amount corresponding to the VAT on a specific capital equipment, raw materials, spare parts, or accessories shall be paid in proportion to its utilization for the non-registered project or activity.

A33, RMC 24-2022: Yes. Section 294(E) and 295(D), Title XIII of the Tax Code, as implemented by Section 5, Rule 2 of the amended CREATE IRR emphasize that VAT zero-rating on local purchases shall only apply to goods and services directly and exclusively used in the registered project or activity of a registered export enterprise upon the endorsem*nt of the concerned IPA, in addition to the documentary of the BIR.

It is therefore of paramount importance to validate whether the said requisites are duly complied with before availment of the VAT zero-rate incentive by the supplier of the registered export enterprise. Absence of prior approval from the BIR may result in the disallowance of the VAT zero-rated sale of the supplier.

RMC 49-2022 Amendments

III. The answers in Q&A No. 31 and 33 of RMC No. 24-2022 are revised to read as follows:

Q33, RMC 49-2022: is prior approval from the BIR needed to be secured by the local suppliers of goods/services of registered export enterprises in order for their sales to be accorded VAT zero-rating, as provided for under the CREATE?

A33, RMC 49-2022: Yes. Sections 294(E) and 295(D), Title XIII of the Tax Code, as implemented by Section 5, Rule 2 of the amended CREATE IRR emphasize that VAT zero-rating on local purchases shall only apply to goods and services directly and exclusively used in the registered project or activity of a registered export enterprise upon endorsem*nt of the concerned IPA, in addition to the documentary requirements of the BIR.

It is there of paramount importance to validate whether the said requisites are duly complied with before availment of the VAT zero-rate incentive by the supplier of the registered export enterprise. Absence of prior approval from the BIR may result in the disallowance of the VAT zero-rated sale of the supplier.

However, for sales transactions that are qualified for VAT zero-rating but failed to secure an approved application for VAT zero-rating with the BIR, prior application may not be required until March 9, 2022, or the effectivity of the RMC, subject, however, to the three (3) documentary requirements enumerated in Q&A No. 37 hereof.\n\n[/cs_content_seo]

A34: For this purpose, the IPA concerned shall issue annually a VAT zero percent (0%) certification only to registered export enterprises. The same certification shall indicate the registered export enterprise's

(i) registered export activity i.e. manufacturing, IT BPO;
(ii) tax incentives entitlement under agreed terms and conditions with the validity period; and
(iii) the applicable goods and services (or category thereof), i.e., raw materials, supplies, equipment, goods, packaging materials, services, including provision of basic infrastructure, utilities, and maintenance, repair and overhaul of equipment, and other expenditures directly attributable to the registered project or activity without which the registered project or activity cannot be carried out.

Read also RMC 36-2022 for the updates/amendments in relation to Q&A No. 36

====
1 RMC 36-2022 Prescribing the Uniform Template for VAT Zero Percent (0%) Certification to be Issued by Investment Promotion Agencies (IPAs) in Relation to Q & A No. 34 of Revenue Memorandum Circular (RMC) No. 24-2022

A36, RMC 24-2022: Prior to the transaction, the registered export enterprise buyers shall provide their suppliers with a photocopy of the BIR-Certificate of Registration (BIR Form No. 2303), Certificate of Registration and VAT certification issued by the concerned IPA containing the information or specifications required under Q&A No. 34.

In addition, the registered export enterprises shall provide their suppliers a sworn declaration stating that the goods and/or services being purchased shall be used directly and exclusively in the registered project.

RMC 36-2022 Amendments / Updates*

Q36, RMC 36-2022: What are documents that must be provided by the registered export enterprise buyers to their local suppliers prior to the sale transaction to avail of the VAT zero-rate incentives?

A36, RMC 36-2022: Prior to transaction, the registered export enterprise buyers shall provide their suppliers with a photocopy of the BIR - Certificate of Registration (BIR Form 2303), Certificate of Registration and VAT Certification issued by the concerned IPA containing the information or specifications required under Q&A No. 34.

In addition, the registered export enterprises, shall provide their suppliers a sworn declaration stating that the goods and/or services being purchased shall be used directly and exclusively in the registered project.

====
* RMC 36-2022 Prescribing the Uniform Template for VAT Zero Percent (0%) Certification to be Issued by Investment Promotion Agencies (IPAs) in Relation to Q & A No. 34 of Revenue Memorandum Circular (RMC) No. 24-2022

A37: Processing of applications for VAT zero-rating shall be governed by Revenue Memorandum Order (RMO) No. 7-2006. However, provisions of Sections 294(E) and 295(D), Title XIII of the Tax Code, as amended by CREATE and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE IRR, as amended, shall be strictly complied with. Relative hereto, the following must be included in the attachments to the application for VAT zero-rating:

1. Certificate of Registration and VAT Certification issued by concerned IPA as submitted to them by their registered export enterprise buyers;

2. A sworn affidavit executed by the registered export enterprise-buyer, stating that the goods and/or services bought are directly and exclusively used for the production of goods and/or completion of services to be exported or for utilities and other similar costs, the percentage of allocation to directly and exclusively used for the production of goods and/or completion of services to be exported; and

3. Other documents to corroborate entitlement to VAT zero-rating such as but not limited to duly certified copies of purchase order, job order or service agreement, sales invoices and/or official receipts, delivery receipts, or similar documents to prove existence and legitimacy of the transaction.

A40: Section 112(a) of the Tax Code, as amended, prescribes that "any VAT-registered person, whose sales are zero-rated or effectively zero-rated, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales." In this regard, the CREATE Act has prescribed that the purchases, to be considered VAT zero-rated, shall only apply to goods and/or services directly and exclusively used in the registered project or activity, during the period of registration of the said registered project or activity with the concerned IPA.

Reconciling both provisions, VAT paid or incurred for purchases not directly and exclusively used in the registered project or activity of the registered export enterprise are not allowed for VAT refund under Section 112(A) of the Tax Code, as amended. However, the following options may be availed of:

If VAT registered and enjoying ITH, claim the passed on VAT as input tax credit under Section 110 of the Tax Code, as amended, and apply against future output VAT liabilities; or

Should there be no sales subject to VAT, accumulate the input tax credits and claim as VAT refund upon expiration of VAT registration (i.e., end of ITH period and the 5% SCIT incentive commences) pursuant to Section 112(B) fo the Tax Code, as amended, and implemented in Section 4.112-1(b) of RR 13-2018; or

If non-VAT registered, charge to cost or expense account.

Publishes the full text of Memorandum Circular No. 2023-001 by the Board of Investments (BOI)

Links:

https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2023%20RMCs/RMC%20No.%2015-2023%20Attachment.pdf

Publishes the full text of FIRB Administrative Order No. 001-2023 prescribing the supplemental guidelines to operationalize FIRB Resolution No. 026-22, as further extended by FIRB Resolution No. 033-22

Links:

https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2023%20RMCs/RMC%20No.%2018-2023.pdf

https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2023%20RMCs/RMC%20No.%2018-2023%20Attachment.pdf

Further clarifies the qualifications of Ecozone Logistics Service Enterprise (ELSE) to the incentives of VAT-Zero Rate on local purchases of goods and services exclusively and directly used in the registered project or activity

Links:

Publishes the full text of Fiscal Incentives Review Board Advisory No. 004-2023 clarifying the issues covering the transfer of registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology — Business Process Management (IT-BPM) Sector

Links:

https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2023%20RMCs/RMC%20No.%2045-2023.pdf

https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2023%20RMCs/RMC%20No.%2045-2023%20Attachment.pdf

Publishes the full text of Fiscal Incentives Review Board Advisory No. 006-2023 regarding clarifications on the supplemental guidelines on the registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology — Business Process Management (IT-BPM) Sector

Links:

https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2023%20RMCs/RMC%20No.%2046-2023.pdf

https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2023%20RMCs/RMC%20No.%2046-2023%20Attachment.pdf

Provides clarifications on the entitlement of economic zone developers and operators to the Value-Added Tax (VAT) zero-rating on local purchases of goods and services directly and exclusively used in the registered project or activity

Links:

https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2023%20RMCs/RMC%20No.%2053-2023.pdf

https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2023%20RMCs/RMC%20No.%2053-2023%20Attachment.pdf

Clarifies issues relative to the implementation of Revenue Regulations No. 3-2023 and other related concerns on Value-Added Tax (VAT) zero-rate transactions on local purchases of the Registered Export Enterprises (REEs) and other entities granted with VAT zero-rate incentives under special laws and international agreements

Links:

https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2023%20RMCs/RMC%20No.%2080-2023.pdf

Visit also, BIR website to Download accompanying Annexes

Annex A Sworn Affidavit (MS word Template)

Annex B-1 IPA VAT ZERO-RATE CERTIFICATION (MS word Template 1)

Annex B-2 IPA VAT ZERO-RATE CERTIFICATION (MS word Template 2)

Annex C MS Excel Template