Knowledge Base

If the “ZERO VAT” option is not available in your ACTS account or your registration has already expired, you may submit the required documents to be recognized as a VAT Zero-Rated (ZR) customer for the applicable taxable year.

PROCEDURE

Submit the Required Documents

1. Prepare the following documents in a soft copy format and send them via email to micttax@ictsi.com and VMusni@mict.ictsi.com:

·        Certified true copy of the Updated/ Latest BIR Form No. 2303

·        Certificate of Registration issued by the concerned IPA such as:

o   Philippine Economic Zone Authority (“PEZA”)

o   Board of Investments (“BOI”)

o   Subic Bay Metropolitan Authority (“SBMA”)

·        VAT Zero-Rate Certification with Annex A if applicable and issued by IPA indicating the period of entitlement to tax incentives for the current taxable year.

·        Billing statement/s and/or official receipt/s issued by ICTSI

2. When sending the requirements, follow the format indicated below:

·        Attention To: Vangie R. Musni

·        Email Subject: Submission of Documentary Requirements: ICTSI Annual Verification of Zero-Rated Sales to Customers

           3.     For any general finance-related or tax-related questions, please email micttax@ictsi.com with:

·        Attention To: Marwin Allen V. Valdez and Marah Mae Cadiena

·        Email Subject: Inquiry re MICT Tax Memo No. 002-2025

           4.     For reference, you can access the guidance file or memo here: ICTSI MICT Tax Memo No. 02-2025 - Update on the Documentary Requirements for the Availment of VAT Zero-rating (“VAT ZR”) on Local Purchases.pdf

Abbreviations:

ICTSI - International Container Terminal Services, Inc

MICT - Manila International Container Terminal

VAT - Value Added Tax

BIR - Bureau of Internal Revenue

TIN - Tax Identification Number

IPA - Investment Promotion Agency

PEZA - Philippine Economic Zone Authority

BOI - Board of Investments

SBMA - Subic Bay Metropolitan Authority

Contacts:

MICT Tax: micttax@ictsi.com

MICT Billing: mictbillinggroup@ictsi.com