10/09/2026
๐๐๐ฅ: ๐ค๐จ๐๐๐๐๐๐๐ ๐๐ซ๐ฃ๐ข๐ฅ๐ง-๐ข๐ฅ๐๐๐ก๐ง๐๐ ๐๐ก๐ง๐๐ฅ๐ฃ๐ฅ๐๐ฆ๐๐ฆ ๐ ๐๐ฌ ๐๐๐๐๐ ๐ฉ๐๐ง ๐ฅ๐๐๐จ๐ก๐ ๐ช๐๐๐๐ ๐๐ช๐๐๐ง๐๐ก๐ ๐ญ๐๐ฅ๐ข-๐ฅ๐๐ง๐๐ก๐ ๐๐๐ฅ๐ง๐๐๐๐๐๐ง๐๐ข๐ก ๐๐จ๐ฅ๐๐ก๐ ๐ง๐๐ ๐ง๐ฅ๐๐ก๐ฆ๐๐ง๐ข๐ฅ๐ฌ ๐ฃ๐๐ฅ๐๐ข๐
The Bureau of Internal Revenue (BIR), under the leadership of Commissioner Charlito Martin R. Mendoza, has issued Revenue Memorandum Circular No. 96-2026 clarifying that qualified export-oriented enterprises (EOEs) may claim refunds of Value-Added Tax (VAT) paid on eligible local purchases and importations while awaiting the issuance of their DTI-Export Marketing Bureau VAT zero-rating certifications during the transitory period.
โExport-oriented enterprises received their VAT zero-rating certifications on different dates during the transition period. We are clarifying how VAT incurred while these certifications were being processed should be treated so qualified export-oriented enterprises will have a clear basis for their refund claims,โ Commissioner Mendoza said.
Issued on September 7, 2026, RMC No. 96-2026 amends the VAT refund guidelines under RMC No. 37-2025. It covers VAT incurred on local purchases and importations attributable to qualified zero-rated sales beginning November 28, 2024, and before the enterprise received its DTI-Export Marketing Bureau certification, provided that the certification was issued within the prescribed transition period ending December 31, 2025.
โOur objective is to ensure fair and consistent tax treatment for qualified export-oriented enterprises during the transition to the new zero-rating certification system. If they complied with the requirements and their certification was issued within the prescribed period, the VAT they properly incurred while waiting may be refunded in accordance with the law,โ Commissioner Mendoza added.
The refund remains subject to the requirements under Section 112 of the National Internal Revenue Code, as amended, including proper substantiation and proof that the input VAT is directly attributable to qualified zero-rated sales. VAT that has already been reimbursed, credited, adjusted, recovered from suppliers, or otherwise utilized may not be the subject of a VAT refund claim.
EOEs that attained the 70% export threshold from the preceding taxable year but failed to secure the required DTI-Export Marketing Bureau VAT zero-rating certification, including during the transition period, are not entitled to a VAT refund covering the immediately succeeding year. Any unused input VAT, however, may be carried forward to subsequent taxable quarters and utilized against future VAT liabilities in accordance with existing tax rules.
The issuance supports the BIRโs continuing efforts to make tax administration clearer and more predictable for businesses, in line with President Ferdinand R. Marcos Jr.โs direction to improve the business environment and Finance Secretary Frederick Goโs push for reforms that support compliance, investment, and ease of doing business.
