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NIRC

VAT overview

VAT on sales of goods/services and importation unless exempt or zero-rated.

Registration

VAT-registered persons.

Input/output

Credit mechanism.

Rate

Confirm current statutory rate.

Sources

Last reviewed November 9, 2026. Laws, rules and Bar Bulletins change; if a source above has been amended or superseded, the official text controls.

VAT overview — FAQ

Is this legal advice?

No — overview only.

Official text?

Start from the official source linked below (https://elibrary.judiciary.gov.ph/).

Case citations?

Overview pages avoid unverified G.R. numbers.

VAT overview | ocoai