RBE VAT Zero-Rating Case
No confirmed citationDecember 1, 2025
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Don't cite this from here. The docket on file (G.R. No. 2025-RBE-VAT-ZERORATING) could not be matched to any decision in the library, so it is not shown as a citation above. The case may well be real — find the reported citation before you use it.
Cited for
CREATE Act — VAT Zero-Rating for RBEs
Why it matters
BIR regulations that limited VAT zero-rating under the CREATE Act to export-oriented enterprises only were declared void for being inconsistent with the law. All Registered Business Enterprises are entitled to VAT zero-rating on purchases directly and exclusively used in their registered project or activity.
Digest
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