Tax Rules and News 003-2026

Guidance for Export-Oriented Enterprises on DTI certification, tax incentives ‘Let’s Talk Tax’
Business World / Vianca Antoniette A. Lomibao / January 19, 2026

With the passage of the CREATE MORE Act (RA No. 12066), the rules have been streamlined. The law introduces clearer qualification requirements, strengthens inter‑agency oversight, and places the EMB Certification at the center of the incentive‑granting process. This certification now serves as the definitive basis for VAT zero‑rating and VAT exemption on imports, and both the Bureau of Internal Revenue (BIR) and the Bureau of Customs (BoC) rely on it in evaluating claims.

KEY INCENTIVES UNDER CREATE MORE

Once certified, EOEs may avail of the following key incentives, subject to compliance with implementing rules:

• Value-added tax (VAT) zero-rating on the sale of goods to EOEs with export sales of at least 70% of its total sales for the preceding taxable year;

• VAT zero-rating of sales of services performed for EOEs with export sales of at least 70% of its total sales for the preceding taxable year; and

• VAT exemption on goods imports by EOEs with export sales of at least 70% of total annual sales in the preceding taxable year.

These incentives are intended to enhance competitiveness, lower production costs, and promote export growth, while maintaining safeguards against abuse.

The official list of Certified EOEs, Non‑Qualified EOEs, and EOEs with Revoked or Expired Certificates as of January 2026 under the CREATE MORE Act may be verified on the DTI

Website:
https://www.tradelinephilippines.dti.gov.ph/web/tradeline-portal/certification-of-export-oriented-enterprises-under-the-create-more-act

Click the link below to read the full news from the source:
https://www.bworldonline.com/economy/2026/01/19/725143/guidance-for-export-oriented-enterprises-on-dti-certification-tax-incentives/