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.

2. For the submission of copies of the documentary requirements, please email VMusni@mict.ictsi.com, micttax@ictsi.com

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

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

                    3. For tax-related questions or clarifications in relation to the subject matter, please scan the QR Code below to access the updated Frequently Asked Questions (FAQs).

           4. For concerns not covered by the FAQs, please email micttax@ictsi.com with:

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

·        Email Subject: Inquiry re MICT Tax Memo No. 003-2025

           5. For reference, you can access the guidance file or memo here: 01.26.26 - ICTSI-MICT Tax Memo No. 3-2025 - ANNUAL SUBMISSION OF VAT ZR DOCUMENTS