REVENUE MEMORANDUM CIRCULAR NO. 57-2005 issued on October 20, 2005 prescribes the following required attachments to the quarterly Value-Added Tax (VAT) return to be filed starting October 25, 2005 by all taxpayers with reported exempt and zerorated sales:
a) Photocopy of Certificate of Registration of the head office of the taxpayer, for domestic corporation/partnership and individual taxpayer, including estate and trust;
b) Photocopy of the Certificate of Registration of the Philippine branch office, in case of resident foreign corporation; and
c) Photocopy of approved Application for VAT Zero-rate, for the covered year.