BIR clears VAT refunds for exporters before certification

Bureau of Internal Revenue. FILE PHOTO

MANILA, Philippines — The Bureau of Internal Revenue (BIR) has allowed qualified export-oriented enterprises (EOEs) to claim refunds for value-added tax (VAT) paid while awaiting zero-rating certification from the Department of Trade and Industry under transition rules that ran until the end of 2025.

Under Revenue Memorandum Circular No. 096-2026, the BIR said EOEs may seek refunds for VAT paid on local purchases and importations from Nov. 28, 2024, the effectivity of the CREATE MORE Act, until the issuance of their VAT zero-rating certifications.

READ: PCCI cheers move to relax VAT refund requirements

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BIR clears VAT refunds for exporters before certification

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