BIR streamlines VAT Refund documentary requirements

Wazzup Pilipinas!?

In line with the implementation of reforms on VAT refund under Republic Act (RA) No. 12066, also known as the CREATE MORE Act, the Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 37-2025 dated April 10, 2025, to streamline the documentary requirements for VAT refund claims anchored under Section 112 of the National Internal Revenue Code (NIRC) of 1997, as amended.

The most notable change in the documentary requirements for VAT refund claims (regardless of the taxable period covered) is the submission of certified copies of invoices or receipts for sales and purchases instead of the original copies which should be certified by an authorized official or employee of the corporate claimant, partnership or sole proprietorship, as the case may be.

Moreover, there was a reduction of three (3) documentary requirements, particularly the proofs of registration with the Securities and Exchange Commission or Department of Trade and Industry (DTI), whichever is applicable, and the copies of Import Entry and Internal Revenue Declarations (IEIRD)/Informal Import Declaration and Entry or Single Administrative Document.

For claims with amortized input taxes from importation of capital goods which are filed on a quarterly basis, previous certifications from the Bureau of Customs Revenue Accounting Division (BOC-RAD) can be submitted by taxpayers instead of certified copies, provided that the original copy of certification has been submitted during the processing of the previous claim.

For claims covering taxable periods beginning April 1, 2025, or those claims that are already falling under the effectivity of R.A. 12066, the BIR processing office for VAT refund claims of exporters shall verify the export sales of the taxpayer-claimant on the basis of the certification issued by the Export Marketing Bureau (EMB) of the DTI. This measure aims to prevent overlapping of validation efforts among government agencies. As such, documents evidencing actual export of goods or services shall no longer be required to be submitted as part of the documentary requirements since these will be submitted to the EMB for their scrutiny and issuance of a certification.

Furthermore, sale of goods and services under Sections 106(A)(2)(a)(2), 106(A)(2)(a)(5) and 108(B)(1) of the NIRC have reverted from being subject to 12% VAT (as imposed under the TRAIN Law) back to 0% VAT under the CREATE MORE Act, which entitles qualified taxpayers to avail of VAT refund.

“The BIR, together with the government's legislative and executive branch, is committed to improving and simplifying the necessary documentation and processing requirements for future VAT and other tax refund claims to better serve the taxpaying public,” said Commissioner Romeo D. Lumagui, Jr. 

The Homecoming: International Filipino Chefs Return to Elevate IFEX Kitchen 2025

Wazzup Pilipinas!?

A Culinary Revolution Born from Global Success

The sizzle of the pan echoes across continents. From the bustling streets of Dubai to the sophisticated dining scenes of Melbourne, Filipino chefs have been quietly revolutionizing global cuisine, one dish at a time. But this May, these culinary ambassadors are coming home—not just to visit, but to ignite a movement that could forever change how the world sees Filipino food.

The stage is set at the World Trade Center Metro Manila, where IFEX Philippines 2025 will host what promises to be the most electrifying IFEX Kitchen showcase yet. From May 22-24, an extraordinary convergence of talent will unfold as internationally acclaimed Filipino chefs return to their roots, bringing with them the flavors, techniques, and hard-earned wisdom of their global conquests.

The Viral Sensation Meets Ancient Tradition

Leading this culinary homecoming is Chef Nouel Catis, the mastermind behind Dubai's viral sensation—the Knafeh chocolate bar that literally made the world snap with delight. His Sna'ap Chocolates brand didn't just capture social media; it captured hearts and palates across the Middle East. But beneath the viral fame lies a deeper story of Filipino ingenuity meeting Middle Eastern tradition.

"That experience reminded him of his roots," notes the press release, describing Chef Catis's visit to the FOODPhilippines Pavilion at Gulfood 2025. In that moment, surrounded by the familiar flavors of home, something profound shifted. The chef who had conquered Dubai's dessert scene realized his greatest creation was yet to come—a fusion of Philippine ube and cacao that would bridge his adopted home with his heritage.

For IFEX Kitchen 2025, Chef Catis will demonstrate how Philippine ingredients can transform traditional Middle Eastern sweets, creating what he calls "authentic culinary sweet treats" that tell the story of a Filipino chef's journey across cultures.

The Adobros: Melbourne's Filipino Food Revolution

Meanwhile, in Melbourne's competitive supper club scene, Chefs Michael Pastrana and Morris Catanghal have been quietly building their empire. Known collectively as the Adobros, this dynamic duo has transformed the way Australians think about Filipino cuisine, elevating street food classics into sophisticated dining experiences that have food critics and diners alike raving.

Their signature dish, Crystal Sisig—a revolutionary interpretation of the beloved Filipino staple made with wagyu, lamb, and chimichurri—represents everything that makes Filipino cuisine so adaptable and exciting. It's comfort food meets fine dining, tradition meets innovation, Philippines meets the world.

At IFEX Kitchen, the Adobros will showcase their latest innovation: incorporating cutting-edge soybean protein and coconut oil into what they describe as "a cultural fusion of flavors." It's a demonstration that speaks to the future of sustainable Filipino cuisine, where traditional techniques meet modern nutritional science.

The Multiawardee's Middle Eastern Mastery

Then there's Chef David Pamplona—or Chef Dabo, as he's known in Dubai's culinary circles. His resume reads like a love letter to culinary excellence: multiple awards at Salon Culinaire Dubai, head chef of the acclaimed Naimas Cafe and Bistro, and a master of both Latin American and Pan-Asian cuisines.

But it's his upcoming demonstration that has industry insiders buzzing with anticipation. Chef Dabo plans to create "a savory revelation using local condiments," promising to show how Filipino ingredients can elevate Latin American and Pan-Asian techniques. His Pan-Asian Laksa Labok represents a fusion that only a Filipino chef with international experience could conceive—a dish that speaks multiple culinary languages fluently.

Beyond the Kitchen: A Movement of National Pride

This isn't just about cooking demonstrations or trade show spectacle. According to CITEM Executive Director Leah Pulido Ocampo, this gathering represents something far more significant: "our national food security efforts are only as good as the strength of our food SMEs, who behind every penny earned or accolade gained lies a culmination of hard work, ingenuity, and perseverance."

The presence of these internationally successful chefs serves as both inspiration and proof of concept. They embody what's possible when Filipino creativity meets global opportunity, when traditional techniques are given international platforms, when local ingredients are presented with world-class presentation.

The Ripple Effect of Success

Consider the journey of these chefs: they left the Philippines with dreams and recipes passed down through generations. They faced the challenges of adapting to new markets, new tastes, new expectations. They competed against established culinary traditions and won. Now they return not as expatriates, but as ambassadors of possibility.

Chef Catis's experience at Gulfood 2025 exemplifies this transformation. Seeing the FOODPhilippines Pavilion, witnessing "just how far Philippine cuisine has come and is now resonating with the world," he didn't just feel pride—he felt responsibility. The success he'd achieved in Dubai suddenly felt incomplete without sharing it with the next generation of Filipino food entrepreneurs.

The Local Heroes Rise

But IFEX Kitchen 2025 isn't only about international stars. Days 1 and 3 will spotlight local heroes who've been building the foundation of Philippine culinary excellence from within. Chefs Reima Ancheta, Cecille Chang, Zhe Jacinto, Riza Matibag-Muyot, Kenneth Asuncion, and Robert Cosme represent the backbone of the industry—the professionals who've elevated Filipino cuisine in hotels, restaurants, farms, and specialty food companies across the archipelago.

These local champions will share the stage with their internationally acclaimed counterparts, creating a complete picture of Filipino culinary excellence that spans from farm to fine dining, from local markets to global platforms.

A Catalyst for Transformation

The timing of this convergence couldn't be more significant. As the Philippines positions itself as a "top-of-mind food sourcing destination," these demonstrations serve as both showcase and catalyst. International buyers and local entrepreneurs will witness firsthand how Filipino ingredients and techniques can compete on the global stage.

The sustainability focus of IFEX Philippines 2025, with its Sustainability Solutions Exchange (SSX) Exhibition and Conference, adds another layer of relevance. These chefs aren't just demonstrating recipes—they're showcasing sustainable practices, innovative protein alternatives, and responsible sourcing that speaks to global food industry trends.

The Taste of Dreams Realized

When Chef Catis creates his ube and cacao masterpieces, when the Adobros present their innovative protein fusion, when Chef Dabo reveals his condiment revelation, they're doing more than cooking. They're proving that Filipino cuisine belongs on every global menu, that Filipino ingredients can enhance any culinary tradition, that Filipino creativity can solve tomorrow's food challenges.

This is the power of the IFEX Kitchen 2025 showcase: it transforms individual success stories into collective inspiration, personal achievements into national possibilities, and cooking demonstrations into a movement that could reshape how the world sees Filipino food.

The Future Simmers

As these chefs prepare their return to Manila, as local organizers fine-tune the demonstration kitchens, as international buyers prepare their itineraries, something electric builds in the air. This isn't just another trade show cooking demonstration. This is a homecoming that could launch a thousand culinary careers, inspire countless innovations, and establish the Philippines once and for all as a global culinary powerhouse.

The kitchen is ready. The stage is set. The world is watching. And for three days in May, the flavors of Filipino excellence will fill the air at the World Trade Center Metro Manila, served up by chefs who dared to dream globally and succeeded beyond their wildest expectations.

The revolution will be delicious.

At the International Food Exhibition (IFEX) Philippines Kitchen 2025 Day 2, the culinary stage ignites with bold flavors, groundbreaking innovations, and the Philippines’ finest chefs transforming humble ingredients into extraordinary creations. From the visionary ADOBROS duo of Chef Michael Pastrana and Chef Morris Catanghal unveiling the future of plant-based cuisine, to the masterful fusion of heritage and modernity by Chef David Pamplona “Chef Dabo” — each time slot is a performance of gastronomic brilliance.

Behold Chef Nouel Catis as he elevates Royal Ube and native cacao into art. Witness the Center for Culinary Arts Manila reimagine wellness with Super Blends and Moringa marvels. And brace for a heartfelt finale as The CocoKusina Team, led by the ever-passionate Chef Riza “Ninang Riza” Matibag-Muyot and her team, serve up soulful dishes rooted in Filipino pride and family tradition.

This isn’t just a schedule — it’s a journey through the Philippines’ finest flavors and most compelling culinary stories.

The Food Revolution We Cannot Afford to Ignore

Wazzup Pilipinas!?

The clock is ticking. The earth beneath our feet is warming. The resources we've taken for granted are disappearing. And at the heart of it all stands an industry that feeds the world—the Philippine food and beverage sector—facing its greatest existential challenge yet.

We are witnessing a perfect storm of unprecedented magnitude. Climate change ravages our agricultural landscapes. Resource scarcity threatens the very foundation of food production. Global sustainability standards rise like a tide that will either lift our industry to new heights or drown those who refuse to adapt. This is not a distant threat—this is the reality confronting every farmer, every processor, every distributor, and every consumer today.

The Battleground of Tomorrow

In the trenches of agriculture, packaging facilities, and waste management centers across the Philippines, a silent crisis unfolds. Small and medium enterprises—the backbone of our food system—find themselves caught in an impossible bind. They see the green revolution on the horizon, they understand its necessity, they feel the urgency in their bones. Yet they stand paralyzed, watching opportunities slip through their fingers like sand, unable to grasp the affordable, scalable solutions that could transform their businesses and secure their futures.

This is more than a business challenge—this is a fight for survival, for relevance, for the right to compete in a world that increasingly demands environmental responsibility alongside economic viability.

The Dawn of Green Innovations

But from this crisis emerges an extraordinary opportunity. The 18th edition of IFEX Philippines 2025 presents the Sustainability Solutions Exchange (SSX)—not merely as an event, but as a beacon of hope, a catalyst for transformation, a bridge spanning the chasm between where we are and where we must be.

"Green Innovations: Navigating Sustainability Solutions to Future-Proof the Food Industry" is more than a theme—it is a battle cry, a manifesto, a promise of redemption for an industry ready to embrace its destiny.

The Power of Transformation

Imagine a world where technology doesn't just serve profit margins but serves the planet. Where innovation doesn't just create competitive advantage but creates a sustainable future. Where Filipino MSMEs don't just survive but thrive as leaders in the global green economy. This is not fantasy—this is the achievable reality that awaits us.

The SSX will unleash the transformative power of technology and innovation, turning the impossible into the inevitable. It will shatter the barriers that have kept our smallest enterprises from accessing the biggest opportunities. It will forge connections that spark revolutions, deliver solutions that change lives, and create a network of empowered businesses ready to lead the charge toward sustainability.

The Moment of Truth

The food industry stands at a crossroads. Down one path lies obsolescence—clinging to outdated practices while the world moves forward without us. Down the other lies transformation—embracing green innovations that will not only future-proof our businesses but position us as pioneers of a sustainable tomorrow.

The choice is ours. The time is now. The future of Philippine food and beverage industry—and indeed, the future of our planet—hangs in the balance.

IFEX Philippines 2025 with the Sustainability Solutions Exchange is more than a conference and trade exposition. It is a movement. It is a revolution. It is the beginning of the end of business as usual and the dawn of business as it should be.

The question is not whether we can afford to act. The question is whether we can afford not to.

Join us. Transform with us. Lead with us. The future of food depends on it.