Fees, per diems, allowances, and other income received by corporate directors from corporations of which they are not employees
Sales by PEZA and other ecozone registered enterprises which are taxed under the 5% GIT
Importation by PEZA and other ecozone enterprises, but only if the goods and services imported are directly attributable to and exclusively used in the registered project or activity of the registered export enterprise
Sales of services by professionals and other suppliers of services hired under a contract for service or job order with the departments and agencies of the government, its instrumentalities, local government units, state colleges and universities, including GOCCs and government financial institutions ("GFIs") shall be exempt from VAT. Provided: 1) they derive gross receipts of not more than ₱250,000 in any 12-month period, 2) such incomes are received from a LONE PAYOR, and 3) such professionals have no other source of income
Amounts of money received in trust which do not belong to the recipient, and which do not redound to the benefit of the recipient are not subject to VAT
Services rendered within intra-company divisions are not services performed for another person. Such intra-company divisions are considered one and the same entity for financial reporting and income tax purposes. Though management fees are charged by the division rendering the services, the same are not subject to VAT
Importation of personal computers, laptops, tablets, or similar equipment appropriate for use in schools, which are donated for distribution to public schools regardless of level, including state universities and colleges and vocational institutions under TESDA, shall be exempt from import duties and taxes
In case of foreign donations, the importation of personal computers, laptops, tablets, or similar equipment, made from September 15, 2020 to December 19, 2020, by the Department of Education ("DEPED"), Commission on Higher Education ("CHED"), or TESDA, shall be exempt from VAT. Provided, if the importer/consignee is other than the aforementioned agencies, the importer should present a Deed of Donation duly accepted by such agencies
VAT-exemption of certain sales to Solo Parents under R.A. No. 8972 as amended by R.A. No. 11861 (Expanded Solo Parents Welfare Act). A ten percent (10%) discount and exemption from the VAT on baby's milk, food, micro-nutrient supplements, sanitary diapers, duly-prescribed medicines, vaccines, and other medical supplements purchased from the birth of the child or children until six (6) years of age of a solo parent who is earning less than Two Hundred Fifty Thousand Pesos (₱250,000) annually
