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Manila Bulletin devider devider BIR orders business establishments to honor VAT exemption of foreign missions

BIR orders business establishments to honor VAT exemption of foreign missions

Published Mar 8, 2019 03:28 pm
By Jun Ramirez  The Bureau of Internal Revenue (BIR) has asked business establishments nationwide to exempt from value-added tax purchases made by foreign embassies, personnel and their dependents. MB FILE -- BIR Commissioner Cesar Dulay, (Mark Balmores / MANILA BULLETIN) BIR Commissoner Caesar Dulay
(Credits: Mark Balmores / MANILA BULLETIN file photo) In issuing Revenue Memorandum Order 10-2019, BIR Commissioner Caesar R. Dulay noted that many businesses "do not honor" the VAT exemption certificates or card issued by the bureau to foreign missions. In some instances, he said the privilege is extended to "unqualified claimants." The VAT exemption is granted under the principle of reciprocity provided in the Constitution. The BIR may grant the tax exemption privilege to a foreign government if the Philippine mission there gets the same privilege. The tax exemption can be secured when purchases of goods or services are done either at point-of-sale, or on a refund basis.
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