BIR Issues Temporary Electronic Copies of VAT Certificates and Identification Cards
The Bureau of Internal Revenue (BIR) releases Revenue Memorandum Circular (RMC) No. 44-2020, pursuant to the recommendation of the Office of Protocol of the Department of Foreign Affairs (DFA-OP) to direct the concerns of Resident Foreign Missions (RFMs), declaring the issuance of temporary electronic copies of VAT Certificates (VCs) and VAT Identification Cards (VICs) in view of the prolonged implementation of the Enhanced Community Quarantine (ECQ) period.
The issuance provides relief to the ff.:
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ISSUANCE, VALIDITY, AND RENEWAL
Issued electronic copies of VCs and VICs shall remain valid until AUGUST 30, 2020 ONLY. Renewal shall be made within thirty (30) calendar days from the lifting of the ECQ in accordance with the similar requirements indicated under Revenue Memorandum Order (RMO) No. 10-2019.
BUSINESS ESTABLISHMENTS
All business establishments shall grant a point-of-sale VAT Exemption upon the presentation of the DFA-issued VCs, VICs, Certification of Accreditation electronic copies or a valid DFA Protocol ID by the RFM personnel and their dependents. Duly authorized representative of the RFM shall present, aside from the issued VC of the RFM, his/her ID and Special Power of Attorney (SPA) or an authorization letter upon each purchase.
Investigation and imposition of appropriate sanctions shall be made for non-compliant business establishments.