BIR RMC No. 84-2022 - Sworn Declaration Template For RBEs

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*O'UI-'' OF THE PHILIPPINES :r{o3!

gFITTERNAL ffiNUE
DEPARTMENT OF FINANCE
BUREAU OF INTERNAI REVENUE
BIR National Office Building
Diliman, Quezon City

Dare: JUN302m

REVBNUE MEMORANDUM CIRCULAR NO. 84 - 2022

SUBJECT: Prescribing the Template for Sworn Declaration to be Executed by the


Registered Business Enterprise (RBE) in Relation to Q and A No. 36 of
RMC No.24-2022

To: All Internal Revenue officiars, Emproyees and other concerned

This Circular is being issued to prescribe the template of Sworn Declaration to be


executed by the duly registered RBE stating that the goodi andlor services being purchased
s.hall be used directly and exclusively in the registered project or activity. ThJsaid
sworn
declaration shall then be provided to the RBE's supplier piioi to the sale transaction to
avail of
the VAT zero-rate incentives.

Relative thereto, attached is the format of the above described Sworn Declaration.

All concerned are hereby enjoined to be guided accordingly and give this Circular a
wide publicitv as possible.

This Circular takes effect immediatelv.

ffi
CAESAR R. DTJLA}'
Commissioner of Internal Revenue

0 52 287

l-2/ies

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