EXPLAIN EACH IN TAGALOG

	EXPLANATION(OWN UNDERSTANDING)
Requirement for effective zero-rating Generally, effective zero-rating of sales requires prior application with the appropriate BIR office. Without an approved application for effective zero-rating, the transaction otherwise entitled to zero-rating shall be considered exempt (sec. 4.106-6, RR16-2005) an approved application shall be given prospective effect from the date received by the BIR. The same shall be valid until December 31 of the same year and renewable every year thereafter.
The VAT reciprocity exemption on embassies and their personnel embassies and their qualified employees and dependents of employees do not have indirect tax exemption under The Vienna Convention on Diplomatic Relations, but they may be exempt under the principle of reciprocity.
Under the reciprocity rule, foreign governments granting Philippine embassies and diplomats indirect tax exemption shall likewise be conferred the same treatment on their embassies or diplomats in the Philippines. Qualified foreign embassies and their qualified personnel and qualified dependents of the latter are issued VAT Exemption Certificates (VEC) or VAT Exemption Identification Cards (VEIC). VAT Taxpayers selling to foreign embassies, personnel or their dependents with VEC or VEIC shall be entitled to the benefit of zero-rating.
Services other than processing, manufacturing or repacking rendered to a person engaged in business conducted outside the PH or to a non-resident person non engaged in business who is outside the PH when the services are performed The term "other services" is not limited only to project studies, information services, and engineering and architectural designs. The term encompasses any other services
The Local sale of services to a person or entity who was granted indirect tax exemption under special laws or international agreements shall likewise be subject to 0% VAT

Zero-rated sales of services Eventually, Zero-rated sales of services will only include:	EXPLANATION(OWN UNDERSTANDING)
1.Sale of services to non-residents
2.Effectively zero-rated sales of services
3.Services rendered to persons engaged in international shipping or international air transport operations including leases of properties thereof
4.Transport of passengers and cargoes by domestic air or sea carriers from the PH to a foreign country
5.Sale of power or fuel generated from renewable sources of energy
6. Services rendered to ecozones or tourism enterprise zones

Requirement for zero rating of services to non-residents:	EXPLANATION (OWN UNDERSTANDING)
a. Services must be performed in the PH
b. Services must be paid for in acceptable foreign currency or its equivalent in goods or services.
c. The payment must be accounted for under the rules and regulations of the BSP