REVENUE MEMORANDUM CIRCULAR NO. 71-2025 issued on July 11, 2025 amends the prescribed format of VAT Zero-Rating Certificate to be issued by Investment Promotion Agencies (IPAs), to wit:

a. Template 1 (with Annex ‘’A”) – This format shall be used for VAT Zero-Rating Certificates issued to Registered Export Enterprises (REEs) and High-Value Domestic Market Enterprises (HVDMEs) registered under Republic Act (RA) No. 12066.

b. Template 2 (with Annex “A”) – This format shall be used for VAT Zero-Rating Certificates issued to RBEs with incentives granted prior to the effectivity of RA No. 11534 (CREATE Act).

All VAT Zero-Rating Certificates issued henceforth must conform to the formats prescribed in the Circular.