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Advisory: Government offices in Rizal, NCR and various provinces will be in Alternative Work Arrangement today, September 10, 2026 per Malacañang Memorandum No. 135 in anticipation of continued heavy rainfall brought about by the enhanced Southwest Monsoon.

Please be safe, everyone.

𝗕𝗜𝗥: 𝗤𝗨𝗔𝗟𝗜𝗙𝗜𝗘𝗗 𝗘𝗫𝗣𝗢𝗥𝗧-𝗢𝗥𝗜𝗘𝗡𝗧𝗘𝗗 𝗘𝗡𝗧𝗘𝗥𝗣𝗥𝗜𝗦𝗘𝗦 𝗠𝗔𝗬 𝗖𝗟𝗔𝗜𝗠 𝗩𝗔𝗧 𝗥𝗘𝗙𝗨𝗡𝗗 𝗪𝗛𝗜𝗟𝗘 𝗔𝗪𝗔𝗜𝗧𝗜𝗡𝗚 𝗭𝗘𝗥𝗢-𝗥𝗔𝗧𝗜𝗡𝗚 𝗖𝗘𝗥𝗧𝗜𝗙𝗜𝗖𝗔𝗧𝗜𝗢𝗡 𝗗𝗨𝗥𝗜𝗡𝗚 𝗧𝗛𝗘 𝗧𝗥𝗔𝗡𝗦𝗜𝗧𝗢𝗥𝗬 𝗣𝗘𝗥𝗜𝗢𝗗

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.

“Export-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,” 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.

“Our 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,” 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 BIR’s continuing efforts to make tax administration clearer and more predictable for businesses, in line with President Ferdinand R. Marcos Jr.’s direction to improve the business environment and Finance Secretary Frederick Go’s push for reforms that support compliance, investment, and ease of doing business.

All certificates and permits generated by the
ONLINE REGISTRATION AND UPDATE SYSTEM (ORUS)
are VALID and verifiable through scanning the QR Code.

ALTERNATIVE WORK ARRANGEMENTS FOR GOVERNMENT OFFICES, ALTERNATIVE LEARNING MODES FOR SCHOOLS ON AUGUST 19

Pursuant to Memorandum Circular No. 129, government offices are directed to implement appropriate alternative work arrangements in the National Capital Region and the following provinces on August 19, 2026:

📍 National Capital Region (NCR)
📍 Abra
📍 Benguet
📍 Ilocos Sur
📍 La Union
📍 Pangasinan
📍 Bataan
📍 Bulacan
📍 Nueva Ecija
📍 Pampanga
📍 Tarlac
📍 Zambales
📍 Batangas
📍 Cavite
📍 Laguna
📍 Rizal
📍 Occidental Mindoro
📍 Oriental Mindoro

Unless otherwise directed by their respective Local Chief Executives, alternative learning modes for classes and learning continuity measures at all levels in public and private schools shall be implemented in the aforementioned areas.

Agencies involved in the delivery of basic and health services, disaster preparedness and response, and other vital services shall continue their operations and render the necessary services.

The suspension of work or adoption of alternative work arrangements in the private sector shall be left to the discretion of management.

𝗔𝗟𝗧𝗘𝗥𝗡𝗔𝗧𝗜𝗩𝗘 𝗪𝗢𝗥𝗞 𝗔𝗥𝗥𝗔𝗡𝗚𝗘𝗠𝗘𝗡𝗧𝗦 𝗙𝗢𝗥 𝗚𝗢𝗩𝗘𝗥𝗡𝗠𝗘𝗡𝗧 𝗢𝗙𝗙𝗜𝗖𝗘𝗦, 𝗔𝗟𝗧𝗘𝗥𝗡𝗔𝗧𝗜𝗩𝗘 𝗟𝗘𝗔𝗥𝗡𝗜𝗡𝗚 𝗠𝗢𝗗𝗘𝗦 𝗙𝗢𝗥 𝗦𝗖𝗛𝗢𝗢𝗟𝗦 𝗢𝗡 𝗔𝗨𝗚𝗨𝗦𝗧 𝟭𝟴

Pursuant to Memorandum Circular No. 128, government offices are directed to implement appropriate alternative work arrangements in the National Capital Region and the following provinces on August 18, 2026:

📍 National Capital Region (NCR)
📍 Ilocos Sur
📍 La Union
📍 Pangasinan
📍 Benguet
📍 Zambales
📍 Bataan
📍 Tarlac
📍 Pampanga
📍 Bulacan
📍 Cavite
📍 Batangas
📍 Rizal
📍 Laguna
📍 Occidental Mindoro

Unless otherwise directed by their respective Local Chief Executives, alternative learning modes for classes at all levels in public and private schools shall be implemented in the aforementioned areas.

Agencies involved in the delivery of basic and health services, disaster preparedness and response, and other vital services shall continue their operations and render the necessary services.

The suspension of work or adoption of alternative work arrangements in the private sector shall be left to the discretion of management.

𝐁𝐈𝐑 𝐀𝐃𝐕𝐈𝐒𝐎𝐑𝐘: 𝐋𝐀𝐓𝐄𝐒𝐓 𝐞𝐁𝐈𝐑𝐅𝐎𝐑𝐌𝐒 𝐎𝐅𝐅𝐋𝐈𝐍𝐄 𝐏𝐀𝐂𝐊𝐀𝐆𝐄

The Bureau of Internal Revenue (BIR) advises all concerned taxpayers, Revenue officials, and employees currently using the eBIRForms Offline Package to download and install the latest version, eBIRForms Offline Package Version 7.9.6.0 or 7.9.6.1.

Older versions of the eBIRForms Offline Package will be discontinued and will no longer be supported.

Taxpayers are encouraged to update at the earliest opportunity and carefully follow the procedures in the accompanying User Manual, particularly those covering the backup and restoration of previously saved tax returns and related data.

For complete details and instructions, please refer to the Tax Advisory and User Manual.

Please be guided accordingly.

Advisory: In anticipation of continued heavy rainfall due to the Southwest Monsoon and upon recommendation of the National Disaster Risk Reduction and Management Council, Malacanang issued Memorandum Circular No. 123 implementing a Work-from-Home arrangement today, August 10, 2026 in government offices in Rizal, NCR and various provinces.

Stay safe, everyone.

𝐌𝐄𝐌𝐎𝐑𝐀𝐍𝐃𝐔𝐌 𝐂𝐈𝐑𝐂𝐔𝐋𝐀𝐑 𝐍𝐎. 𝟏𝟐𝟐, 𝐬. 𝟐𝟎𝟐𝟔

In view of the continued heavy rainfall brought about by Tropical Storm Maymay and the Southwest Monsoon, and upon the recommendation of the National Disaster Risk Reduction and Management Council (NDRRMC), work in government offices and classes at all levels in the National Capital Region and the provinces of Ilocos Sur, La Union, Benguet, Pangasinan, Abra, Zambales, Kalinga, Mountain Province, Ifugao, Ilocos Norte, Apayao, Nueva Vizcaya, Tarlac, Nueva Ecija, Bataan, Pampanga, Bulacan, Rizal, Cavite, Batangas, Laguna, and Occidental Mindoro are hereby suspended on 06 August 2026.

Agencies delivering essential and emergency services shall continue their operations. The suspension of work in private companies and offices is left to the discretion of their respective heads.

Visit the Official Gazette website: https://www.officialgazette.gov.ph/5V8uZY