The Philippine Tax Whiz outlines the VAT exemptions available to natural gas stakeholders under Revenue Regulation No. 2‑2026. The guide explains that indigenous natural gas purchases and sales, as well as electricity generation using indigenous gas, are fully VAT‑exempt, and details the documentary requirements and eligible parties. It also highlights the need to indicate the exemption in the Quarterly VAT Declaration.
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Key Takeaways
Purchase and sale of indigenous natural gas are fully VAT‑exempt; aggregated gas only the indigenous portion is exempt; electricity generation using indigenous natural gas is also VAT‑exempt.
Aggregators, resellers, suppliers, generation facilities, and end users of indigenous natural gas or electricity generated from it.
DOE‑OIMB endorsement and certification for sales, DOE‑EPIMB endorsement and certification for generation, a certified true copy of the DOE permit, and indication of the exemption in Field Item 14A of the Quarterly VAT Declaration.
They must enter the legal basis in Field Item Number 14A of the Quarterly VAT Declaration.
Primary source
Read the full article at RapplerThis summary was published on VATfaqs.com on 13 April 2026. It relates to VAT developments in Philippines. The original source is Rappler.
