May Foreign Client Ka? Baka 12% VAT ang Singil Kung Hindi Ka Aware sa RR 10-2025 - ReliaBooks RR 10-2025: Avoid 12% VAT on Foreign Client Payments

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May Foreign Client Ka? Baka 12% VAT ang Sumalubong sa’yo.

Akala mo ba basta foreign client = automatic 0% VAT?

Hindi na ganun kadali ngayon.
With RR No. 10-2025, the BIR clarified when you can really claim zero-rated VAT, and what happens if you don’t follow the rules.

Kung ikaw ay freelancer, service provider, o online seller with international clients, basahin mo ’to. Kasi kapag mali ang process mo, baka magbayad ka ng 12% VAT na hindi mo dapat binabayaran.

What Changed Under RR No. 10-2025?

This regulation sets new guidelines on when goods and services are zero-rated, exempted, or refundable. It also gives clearer rules for documentation and refund claims.

Here’s what’s new:

Bagong rules sa 0% VAT para sa exported goods and services
Klarong listahan ng VAT-exempt transactions
Mas malinaw na VAT refund process
Simula ng implementation: April 1, 2025

Kailan Ka Pasok sa 0% VAT?

For Goods:

Exported ang produkto mo (outside PH)
Buyer is PEZA, BOI, or other RBE (Registered Business Enterprise)
May kumpletong supporting documents (sales invoice, export docs, etc.)

For Services:

Client is outside the Philippines
Bayad ay foreign currency (like USD)
May proof of inward remittance (e.g., bank certificate)
Ayon sa Bangko Sentral ng Pilipinas (BSP) rules

VAT-Exempt Imports

Walang VAT kung:

Fuel or goods are used for international shipping or transport
Goods imported by export companies with at least 70% export sales
May DTI or EMB compliance

VAT Refund Rules

You can claim a VAT refund if:

Your sale is qualified as zero-rated
Documents are complete
Claim is filed on or after April 1, 2025

Real-Life Example:

Kulang sa proof?

You’ll be charged 12% VAT

Kumpleto ang documents?

Your sale can be marked as 0% VAT
You may be able to claim a refund

Self-Check: Ikaw Ba Ay Apektado?

Check kung “yes” ka sa kahit isa:

May foreign client ka ba?
Freelancer or service provider ka ba?
Supplier ka ba sa PEZA or BOI?
Nag-file ka na ba ng VAT refund?

Kung yes, apektado ka ng RR No. 10-2025.

FAQs: Madalas Itanong

1. Paano ko malalaman kung pasok ako sa 0% VAT?

Kung foreign ang client, paid in USD or other currency, at may proof of payment — pasok ka.

2. Kailangan ko bang mag-apply para sa zero-rating?
Yes, sa ilang cases. May BIR process for this. (See RMC 24-2022 and RR 16-2005 as amended)

3. Foreign client pero bayad in pesos — pasok ba?
Hindi. Kailangan foreign currency ang bayad, at dapat documented under BSP rules.

4. Wala akong proof. Anong gagawin ko?

Hindi ka pasok sa 0% VAT. Pero pwede ka pa rin magbayad ng tamang tax. Mag-seek ng tax advice para maayos.

5. Non-VAT ako. Apektado ba ako?
Hindi, pero kung plano mong mag-VAT, kailangan mong maintindihan ang rules na ito.

Gusto Mong Makatipid sa Tax, Di Lang sa VAT?

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