In 2019, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Order (RMO) 38-2019, which set a standard three-year validity period for Certificates of Tax Exemption (CTEs) under Section ...

The government will impose penalties on cooperatives that fail to comply with tax incentive reporting under the Corporate Recovery and Tax Incentives for Enterprises Act.

Sellers may refuse to accept the certificate unless all these criteria are met. Sales Tax Exemption Certificates for presentation in Other States are on the Tax Exemption Forms page. Sales Tax on ...