Registered Export Enterprises Taxation Guide
Complete guide to taxation for Registered Export Enterprises under Republic Act No. 12066 CREATE MORE, including RBETS registration and tax compliance requirements
What you'll learn in this Registered Export Enterprises taxation guide
This guide for Philippine export businesses explains the tax obligations of Registered Export Enterprises under the CREATE MORE law (Republic Act No. 12066), including RBETS registration, tax exemptions, and compliance requirements.
For related business registration information, also see our BIR Business Registration Guide, Philippines Business Compliance Guide 2026, and DTI Business Name Registration Guide.
What is a Registered Export Enterprise?
Definition Under CREATE MORE Law
A Registered Export Enterprise is a business registered with the Board of Investments (BOI) or PEZA that derives at least 70% of its total annual sales from export of goods or services to foreign markets
RBETS Registration
Must register with the Registered Business Enterprises Taxpayer Service (RBETS) system to avail of tax incentives and ensure proper tax compliance
Legal Basis
Governed by Title XIII of Republic Act No. 12066 (CREATE MORE Law), which provides tax incentives for export-oriented businesses while ensuring tax compliance
Why Register as an Export Enterprise?
Key Benefits
Eligibility Requirements
Tax Obligations Under the Tax Code
⚠️ Important: Export Sales Are Still Taxable
Despite incentives, sales receipts and other income of Registered Export Enterprises are subject to appropriate taxes imposed under the Tax Code of 1997, as amended. Export enterprises are not completely tax-exempt.
Applicable Taxes:
RBETS Registration Process
Prepare Documents
BOI/PEZA registration, SEC/DTI papers, TIN
Apply Online
Submit application through RBETS portal
Get Certificate
Receive RBETS registration certificate
Compliance Checklist
Annual Compliance Requirements
Common Mistakes to Avoid
Assuming Complete Tax Exemption
Export enterprises still pay taxes on non-export income and after incentive periods end
Falling Below 70% Export Ratio
This can result in loss of incentives and retroactive tax assessments
Missing RBETS Registration
Without RBETS registration, you cannot avail of tax incentives even if eligible
Poor Documentation
Inadequate records of export sales can lead to penalties during audits
Tips for Success
Work with a Tax Consultant
Export taxation is complex; professional advice ensures compliance and maximizes benefits
Monitor Export Ratio Quarterly
Don't wait until year-end to check if you're meeting the 70% threshold
Stay Updated on CREATE MORE Changes
Tax laws evolve; keep informed about new implementing rules and regulations
Automate Record-Keeping
Use accounting software to track export vs. domestic sales accurately
Conclusion
Take Advantage of Export Incentives Responsibly
Registered Export Enterprises enjoy significant tax benefits under CREATE MORE, but must maintain compliance with the Tax Code of 1997. Proper RBETS registration and diligent record-keeping are essential to maximize incentives while avoiding penalties.