REVENUE MEMORANDUM CIRCULAR NO. 66-2025 issued on July 2, 2025 clarifies certain issues pertaining to compliance with the documentary requirements in availing Value-Added Tax (VAT) zero-rating on local purchases of Duly-Registered Business Enterprises (RBEs).

In light of the issuance of RR No. 10-2025, it is clarified that the submission of a sworn declaration by the RBE-buyer is no longer required to avail of the zero percent (0%) VAT rate. The VAT Zero-Rate Certificate issued by the concerned Investment Promotion Agency shall serve as the primary documentary basis for such availment. This is without prejudice to the BIR’s authority to conduct postaudit verification to ensure that the purchases are directly attributable to the registered project or activity of the qualified RBE.