a.

Export of Goods from the

REVENUE REGULATIONS NO. 13 – 2018
SECTION 1
(VAT) and percentage tax provisions of TRAIN Law.
Philippines to a foreign country
b. To a non-resident buyer of raw or
packaging materials for sale to a
resident local export-oriented
enterprise.

c. Exceeding of 70% of total annual

production of the export sales.

d. Transactions considered export

sales under Executive Order No. 226
(Omnibus Investment Code of 1987)

e. The selling of goods and other

products by companies involved in
international shipping or international
transport.