The BIR has issued this tax advisory dated June 11, 2025 addressing concerns regarding Suppliers of Export-Oriented Enterprises (EOEs) and Registered Business Enterprises (RBEs) refusing to acknowledge VAT zero-rating certifications issued by the Export Marketing Bureau (EMB) of the Department of Trade and Industry (DTI) or Investment Promotion Agencies (IPAs).

  1. Suppliers of EOEs and RBEs are no longer required to seek approval, confirmation, or validation of VAT zero-rating certifications from the BIR before sales transactions, as per Revenue Regulations No. 10-2025.
  1. For VAT exemption on importation:
  • EOEs must present the certification issued by DTI-EMB.
  • RBEs must present the Certificate of Authority to Import (CAI) issued by their respective IPAs to the Bureau of Customs.
  1. Suppliers are reminded to honor VAT zero-rating certifications issued by DTI-EMB or IPAs, in compliance with Republic Act No. 12066 (CREATE MORE Act).
  1. Suppliers can verify the authenticity of certifications through DTI-EMB, IPAs, or their official websites.

The advisory emphasizes compliance with the CREATE MORE Act and streamlines the VAT zero-rating process for EOEs and RBEs.