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MA. THERESA M. IDIO Officer in-charge Audit Information, Tax Exemption and Incentives Division BIR National Office Room 1104, BIR-NOB, Diliman, Quezon City Maam: I would like to apply for an accreditation for VAT zero-rate, since I am doing business with VAT zero-rated companies; LAPANDAY DIVERSIFIED PRODUCTS CORP and SUMIFRU (PHILIPPINES) CORPORATION. Attached herein are the following supporting documents, - Application for VAT zero rate; -BIR form 2303 of LAPANDAY DIVERSIFIED PRODUCTS CORP AND SUMIFRU (PHILIPPINES) CORPORATION - Certification duly issued by Philippine Economic Zone Authority