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Manila Bulletin devider Business devider The Economy devider DOF, BIR grant VAT exemption for natural gas deals

DOF, BIR grant VAT exemption for natural gas deals

Published Mar 24, 2026 09:16 am
BIR Commissioner Charlito Martin Mendoza (left) and Finance Secretary Frederick D. Go (right)
BIR Commissioner Charlito Martin Mendoza (left) and Finance Secretary Frederick D. Go (right)

The Department of Finance (DOF), upon the recommendation of the Bureau of Internal Revenue (BIR), has issued new revenue regulations granting value-added tax (VAT) exemptions on indigenous natural gas and related power generation to support the development of the country’s natural gas industry.

The rules implement incentives under the Philippine Natural Gas Industry Development Act, promoting natural gas as a safe and cost-efficient energy source while outlining guidelines for VAT exemption availment.

VAT exemption covers the sale and purchase of indigenous natural gas, aggregated gas, and electricity generated from it, including related services. However, incentives for aggregated gas apply only to the portion derived from indigenous sources.

Eligible transactions include those by suppliers, aggregators, resellers, power generators, and other downstream industry players, subject to certification by the Department of Energy (DOE).

To qualify, participants must secure endorsements and certifications from relevant DOE offices confirming the volume of indigenous gas sold or used, along with required permits.

The regulations also include safeguards, disallowing entities from availing of similar incentives under other laws to prevent abuse.

BIR Commissioner Charlito Martin R. Mendoza said the measure supports energy security and investment while ensuring proper tax compliance.

The regulations take effect 15 days after publication in the Official Gazette or on the BIR website.

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