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  • Zero-Rated VAT Sales to BOI-Registered Exporters

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    Cuycuy
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    This document outlines the conditions for automatically zero-rating value-added tax on sales made by VAT-registered suppliers to BOI-registered manufacturers who export 100% of their products. Specifically, the supplier and buyer must both be VAT-registered, the buyer must be certified by BOI as a manufacturer that exports 100% of its products, the buyer must provide its BOI certification to suppliers, and suppliers must issue zero-rated VAT invoices for sales to these BOI-registered exporters.

    Исходное описание:

    Brief description of the RMO from BIR

    Оригинальное название

    Rmo2000 09 Digest

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    This document outlines the conditions for automatically zero-rating value-added tax on sales made by VAT-registered suppliers to BOI-registered manufacturers who export 100% of their products. Specifically, the supplier and buyer must both be VAT-registered, the buyer must be certified by BOI as a manufacturer that exports 100% of its products, the buyer must provide its BOI certification to suppliers, and suppliers must issue zero-rated VAT invoices for sales to these BOI-registered exporters.

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    © All Rights Reserved
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    33 просмотров1 страница

    Zero-Rated VAT Sales to BOI-Registered Exporters

    Загружено:

    Cuycuy
    This document outlines the conditions for automatically zero-rating value-added tax on sales made by VAT-registered suppliers to BOI-registered manufacturers who export 100% of their products. Specifically, the supplier and buyer must both be VAT-registered, the buyer must be certified by BOI as a manufacturer that exports 100% of its products, the buyer must provide its BOI certification to suppliers, and suppliers must issue zero-rated VAT invoices for sales to these BOI-registered exporters.

    Авторское право:

    © All Rights Reserved
    Скачайте в формате PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    из 1

    REVENUE MEMORANDUM ORDER NO.

    9-2000 issued March 29, 2000 prescribes the conditions for the
    automatic zero-rating of sales of goods, properties and services made by VAT-registered suppliers to BOIregistered manufacturers-exporters with 100% export sales, to wit: 1) the supplier must be VATregistered; 2) the BOI-registered buyer must likewise be VAT-registered; 3) the buyer must be a BOIregistered manufacturer/producer whose products are 100% exported as certified by the BOI; 4) the BOIregistered buyer shall furnish each of its suppliers with a copy of the BOI Certification; and 5) the VATregistered supplier shall issue for each sale to BOI-registered manufacturer/exporters a duly-registered
    VAT invoice with the words "zero-rated" stamped thereon.

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