REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE

APPLICATION FORM FOR VAT ZERO RATE

(Pursuant to Sections 294(E) and 295(D), (NIRC))
BOI

TO BE ACCOMPLISHED BY THE APPLICANT

1. Name of Applicant/Supplier 2. Application No. (To be filled-up by BIR)

2022 -
2. Business Trade Name 4. TIN

5. Address, Contact Person and Telephone No. 6. Effective Date of VAT Registration

7. Transaction Applied for Zero-Rate:

Sale of Goods Sale of Services Mixed Sales

Name and Address of Purchaser TIN Effective Date of Goods purchased / Services acquired
(write former name if any) Registration

Note: Indicate the words "Nothing Follows" after the last entry. Should the space provided is inadequate, fill up another Application for Zero-Rate.
Under Penalties of Perjury. I declare that the contents of this application, including the accompanying documents and statements are true, correct and complete
to the best of my knowledge and belief.

STAMP OF RECEIVING OFFICE

Date Filed Signature of Applicant over printed name

Position/Title
TIN:

TO BE ACCOMPLISHED BY THE BIR

8. Covering Law or International Agreement as basis of Zero Rating: 9. AITEID Approved/Disapproved Control No.

Sections 294(E) and 295(D) of Title XIII of the NIRC, as amended

Section 5, Rule 2 of CREATE IRR as amended; RR No. 21-2021; RMC No. 24-2022; RMO 7-2006 2022 -
Action Taken:
**Included in the 2022 BOI Masterlist**
Valid only for sale of goods and/ or services from
__________________ up to _____________________ unless sooner revoked.

NOTE: Zero-rated Sales must be indicated in the invoice/receipt.

Pursuant to A13 second paragraph of RMC No. 24-2022, only the portion of the expense directly and exclusively used by a registered
export enterprise for its registered project or activity shall qualify for VAT zero-rating on local purchases, EXCLUDING THOSE USED
FOR ADMINISTRATIVE PURPOSES. If the goods or services are used in both the registered project or activity and administration
purposes and the proper allocation could not be determined, the purchase of such goods and services shall be subject to 12% VAT.
Condition:

This application is approved on the basis of facts as represented. However, if upon investigation, it shall be disclosed that the above
raw/packaging materials and/or services are utilized for activities other than the buyer's registered activity under BOI Certificate of
Registration No. ______________ then this application shall be considered null and void.

LILIA CATRIS GUILLERMO

Commissioner of Internal Revenue

By:
MONSERRAT VENUS A. AXALAN
Chief
Audit Information, Tax Exemption and
Incentives Division
 ANNEX "B"

CHECKLIST
OF
REQUIREMENTS FOR VAT ZERO-RATING

(Pursuant to NIRC Sections 294(E) and 295(D); Section 5, Rule 2 of CREATE IRR as amended; RR No. 21-2021; RMC No. 24-2022; RMO 7-2006)
For VAT-Registered Supplier-Applicant of BOI Registered Exporters

DOCUMENTS DATE SUBMITTED

1. Application Form for VAT Zero-Rate (to be accomplished in 4 copies)

2. Clear Photocopy of the following: (1 copy only)

a. Latest Certificate of Registration, BIR Form No. 2303 (for applicant and direct exporter).
b. Certificate of Registration and VAT Certification with export ratio issued by BOI.

3. Submit the following: (certified true copy)

a. For Supplier of Services, Service Agreement or Contract
b. For Supplier of Goods, latest Purchase Order (PO)
to confirm current transaction applied

4. Sworn Declaration pursuant to RMC No. 84-2022.

Notes:
1. Application forms shall be properly filled up without erasures. All 4 copies must contain the original signature of the
authorized officer.
2. For renewal, attach a copy of prior year's approved Application for VAT Zero-Rate.
3. The documentaty requirements mentioned above (Nos.2 to 4) shall come from BOI-registered enterprises
4 Vat zero-rating on local purchases shall only apply to goods and services directly and exclusively used in the registered activity of
export enterprise.
NOTE: Pursuant to RMO 7-2006, the processing of application for VAT Zero EXCEPT those of Large
Taxpayers (registered applicant) shall be processed and approved by the Audit Information, Tax
Exemption and Incentives Division.

Name of Contact Person: ______________________

Position: ___________________________________
Contact No.: ________________________________
E-mail Address: ______________________________