Query - What is the VAT treatment of sale of goods/services from Custom Territory (outside freeport zone) to Freeport Zone like Subic Freeport Zone (SPZ), Clark Freeport Zone (CFZ), Poro Poro Freeport Zone (PPFZ)?
Answer - If the seller is VAT registered person, the sale is considered zero-rated, if the seller is non VAT taxpayer, the sale is VAT exempt. The Freeport zone cannot claim input VAT on this purchase.
Please see RMC 50-07 for more info ftp://ftp.bir.gov.ph/webadmin1/pdf/35890rmc%20no.%2050-2007.pdf
Although the RMC did not mention PEZA, I believe that the RMC also applies to PEZA company.
Magbayad ng wastong buwis. Help Philippines.
Juan Dela Cruz
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