THE Bureau of Internal Revenue (BIR) will issue temporary digital value-added tax (VAT) certificates (VCs) and identification cards (VICs) to foreign missions to allow them to continue enjoying VAT exemptions during the lockdown.
According to Revenue Memorandum Circular No. 44-2020 dated April 17, published on Tuesday, the temporary digital copies of VCs and VICs are valid until August 30 and should be renewed within 30 days after the enhanced community quarantine (ECQ) is lifted.
The temporary documents will be issued to newly-accredited resident foreign mission (RFM) personnel qualified for the point-of-sale VAT exemption as well as to personnel and dependents who need to renew their VCs and VICs during the lockdown.
“As recommended by DFA-OP (Office of Protocol of the Department of Foreign Affairs), the BIR shall temporarily issue electronic copies of VCs and VICs which are to be renewed within 30 calendar days from the lifting of the ECQ following the same requirements and procedures set forth under Revenue Memorandum Order (RMO) No. 10-2019,” according to the circular.
BIR said RFM personnel and their dependents should also carry with them a digital copy of their Certificate of Accreditation from the DFA or a valid DFA protocol ID when availing of the exemption, while an RFM representative needs to present a valid ID and the Special Power of Attorney or an authorization letter.
BIR ordered all businesses to accept the temporary digital copies and grant the needed point-of-sale VAT exemption. The bureau said those who do not comply are subject to sanctions.
RMO No. 10-2019 grants foreign missions, qualified personnel and dependents a VAT exemption when paying for goods and services. — Beatrice M. Laforga
