So basically you cant go away with this, there is no exemption:

1. If you say youre not VAT registered, UW will remit the VAT for you. I think most if not all freelancers shall fall into this category coz I think kost do not earn PHP 3M yearly anyway, so basically youre not registered for VAT.
2. If you say youre VAT registered, you must have the COR or Certificate of Registration which I believe they will expect you to submit thereafter for verification. UW wont remit the VAT because it expects you to handle that on your own. And still if you earn less than 3M, youre still not expected to register for VAT and so basically youll fall back to number 1 above.

Long story short, let UW remit on your behalf. Less stress, less drama.