Skip to main content
Bldg. N2830 Bayanihan Street, Clark Freeport Zone, Philippines, 2023(045) 599-3146 - (045) 599-7091 - (045) 599-3469

Bureau of Internal Revenue (BIR)

Revenue Memorandum Circular 49 – 2022

In light of the BIR Revenue Memorandum Circular No. 49-2022 dated 19 April 2022, amending pertinent portion of the Questions and Answers (Q&A) in Revenue Memorandum Circular (RMC) 24-2022 to align them with the Provision of CREATE Act and its Implementing Rules and Regulations (IRR), Clark Electric Distribution Corporation will defer the collection of Value Added Tax (VAT) to all locators except for national government entities and locators outside the Clark Freeport Zone. VAT Charges collected from January to March 2022 billing months to all locators who were not supposed to be charged with VAT will be credited to future bill after clarifications is made with BIR.


 For any inquiries on the foregoing, please send us an email at or contact us at telephone numbers (045) 599-3146/599-7091.


Thank you.




File Link:

RMC No. 49-2022: