Bureau of Internal Revenue Issuances
REVENUE MEMORANDUM CIRCULAR
RMC No. 96-2026
September 7, 2026
Clarification on the qualification of Export-Oriented Enterprises to VAT Refund during the transitory period for securing a VAT Zero-Rating Certificate from the Export Marketing Bureau of the Department of Trade and Industry.
REVENUE DELEGATION AUTHORITY ORDER
RDAO No. 50-2026
September 4, 2026
Designates the Assistant Commissioner of the Internal Affairs Service as Officer-In-Charge of the Office of the Legal Group in view of the official travel of Legal Group’s Deputy Commissioner from September 7 to 10, 2026.
RDAO No. 51-2026
September 4, 2026
Designates the OIC-Head Revenue Executive Assistant of the Large Taxpayers Service Programs and Compliance Group as Officer-in-Charge in view of the official travel of Large Taxpayer Service’s OIC-Assistant Commissioner from September 7 to 10, 2026.
RDAO No. 52-2026
September 4, 2026
Designates the OIC-Asst. Regional Director of Revenue Region (RR) No. 8B – South NCR as Officer-in-Charge in view of the official travel of RR 8B’s Regional Director.
RDAO No. 53-2026
September 4, 2026
Designates the OIC-Assistant Commissioner of the Planning and Management Service, OIC-Assistant Commissioner of the Project Management and lmplementation Service, and OIC-Head Revenue Executive Assistant of the Large Taxpayers Service Programs and Compliance Group as Officers-in-Charge in view of the official travel of Strategic Reforms Group’s Deputy Commissioner.
RDAO No. 54-2026
September 7, 2026
Designates the OIC-Assistant Chief of Law and Legislative Division (LLD) as Officer-in-Charge of LLD in view of the official travel of LLD’s Division Chief from September 7 to 11, 2026.
RDAO No. 55-2026
September 7, 2026
Designates the Assistant Chief of the International Tax Affairs Division (ITAD) as Officer-in-Charge of ITAD in view of the official travel of ITAD’s Division Chief from September 7 to 11, 2026.
Announcement
BIR: QUALIFIED EXPORT-ORIENTED ENTERPRISES MAY CLAIM VAT REFUND WHILE AWAITING ZERO-RATING CERTIFICATION DURING THE TRANSITORY PERIOD
Click the link below to read the full news from the source:
https://bir-cdn.bir.gov.ph/BIR/pdf/PR92SEP0926.pdf
Tax And Business Related News
BIR WEEKENDER BRIEFS
Volume No. 17 Issue No 36 Week ending September 11, 2026
BIR Holds National Enforcement Command Center Reporting-
On September 3, 2026, Commissioner Charlito Martin R. Mendoza led the 2026 National Enforcement Command Center at the office of RR 8A-Makati City. In his opening remarks, Commissioner Mendoza underscored the importance of delivering excellent public service in all BIR operations. “Mahusay na Serbisyo, Katumbas ng Buwis Mo. Wear that with pride, but more importantly, embody it,” he said.
Click the link below to read the full news from the source:
https://bir-cdn.bir.gov.ph/BIR/pdf/v17n36%20web.pdf
BIR: Qualified export-oriented enterprises may claim VAT refund while awaiting zero-rating certification during the transitory period
BIR Website / September 9, 2026
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.
Click the link below to read the full news from the source:
https://bir-cdn.bir.gov.ph/BIR/pdf/PR92SEP0926.pdf
BIR CRM/POS post-evaluation flags 842 establishments, seals 385 machines in nationwide compliance drive
BIR Website / September 10, 2026
The Bureau of Internal Revenue (BIR) flagged 842 establishments and sealed 385 Cash Register Machines (CRM) and Point-of-Sale (POS) machines during its nationwide CRM/POS Post-Evaluation conducted from August 24 to 28, 2026
Click the link below to read the full news from the source:
https://bir-cdn.bir.gov.ph/BIR/pdf/PR93SEP1026.pdf
Five treaties on tax, security, education get Senate nod
Business World / Kaela Patricia B. Gabriel / September 7, 2026
The chamber also approved the Senate Resolution No. 625 on the Convention on International Liability for Damage Caused by Space Objects, providing the Philippines an international legal framework on claiming compensation in case of damage from space objects which includes provisions on liability, insurance coverage, and indemnification.
Click the link below to read the full news from the source:
https://bworldonline.com/the-nation/2026/09/07/775226/five-treaties-on-tax-security-education-get-senate-nod/
E-Invoicing: What taxpayers need to know before the Dec. 31 deadline ‘Let’s Talk Tax’
Business World / Farrah Andres-Neagoe / September 7, 2026
This year, the Bureau of Internal Revenue (BIR) launched its DARES reform agenda, a five-point framework anchored on digital and data transformation, audit reform and accountability, revenue collection and base protection, employee empowerment and welfare promotion, and service excellence and stakeholder engagement.
Click the link below to read the full news from the source:
https://bworldonline.com/economy/2026/09/07/775210/e-invoicing-what-taxpayers-need-to-know-before-the-dec-31-deadline/
Export companies face risk of losing VAT refunds under new BIR circular
Manila Bulletin / Derco Rosal / September 8, 2026
Export-oriented enterprises face losing their eligibility to claim value-added tax (VAT) refunds next year if they do not secure proper regulatory approval, even if they meet the government’s minimum foreign sales threshold. Under Revenue Memorandum Circular No. 96-2026, companies that export at least 70 percent of their output will remain barred from claiming tax refunds for the subsequent taxable year unless they obtain certification from the Department of Trade and Industry’s (DTI) Export Marketing Bureau (EMB).
Click the link below to read the full news from the source:
https://mb.com.ph/2026/09/08/export-companies-face-risk-of-losing-vat-refunds-under-new-bir-circular
BIR allows VAT refunds for exporters pending zero-rating certification
Philippine New Agency / Anna Leah Gonzales / September 9, 2026 – MANILA
Qualified export-oriented enterprises (EOEs) may claim refunds on value-added tax (VAT) paid on eligible local purchases and importations while waiting for the issuance of their Department of Trade and Industry-Export Marketing Bureau (DTI-EMB) VAT zero-rating certifications during the transitory period, the Bureau of Internal Revenue (BIR) said on Wednesday. In a statement, the BIR said it issued a Revenue Memorandum Circular (RMC) on Sept. 7, amending the VAT refund guidelines under RMC 37-2025.
Click the link below to read the full news from the source:
https://www.pna.gov.ph/articles/1283641
DOF awaits DOE certification on crude price breach for tax suspension
Philippine New Agency / Joann Villanueva / September 10, 2026 -MANILA
The Department of Finance is awaiting the Department of Energy’s certification that crude oil prices have breached USD80 per barrel, a level that allows for the suspension of excise tax on domestic fuel products.
Click the link below to read the full news from the source:
https://www.pna.gov.ph/articles/1283812
Government urged to use AI for good governance
The Philippine Star / September 11, 2026
“The opportunity before us is to build on the E-Governance Act and develop public institutions that are empowered by reliable data, capable personnel and AI systems that are transparent, secure and subject to human oversight,” Manhit said. “This is how technology can contribute to better governance.”
Click the link below to read the full news from the source:
https://www.philstar.com/business/2026/09/11/2555364/government-urged-use-ai-good-governance
BIR, IMF plan to target tax evaders using big data
Manila Bulletin / Jun Ramirez / September 11, 2026
The Bureau of Internal Revenue (BIR) is moving toward an intelligence-driven tax administration framework, tapping technical experts from the International Monetary Fund (IMF) to hone its compliance risk management capabilities and target high-risk commercial sectors.
Click the link below to read the full news from the source:
https://mb.com.ph/2026/09/11/bir-imf-plan-to-target-tax-evaders-using-big-data
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