RMC No. 96-2026 redacted

RMC No. 96-2026 clarifies and amends Section III(1)(a) of RMC No. 37-2025: export-oriented enterprises (EOEs) that secured VAT zero-rating certifications from the DTI-Export Marketing Bureau within the transitory period (November 28, 2024 to December 31, 2025) may claim refund of passed-on VAT on local purchases and importations attributable to zero-rated sales, covering the period from the effectivity of RA No. 12066 (November 28, 2024) until issuance of their certification. Distinct documentary checklists apply to taxable periods before and after April 1, 2025. EOEs that met the 70% export threshold but failed to secure certification cannot claim VAT refund for the immediately succeeding year, though unutilized input VAT may be carried forward. Refunds are limited to Section 112-allowable input VAT directly attributable to qualified zero-rated sales and are denied where the VAT was already reimbursed, credited, or otherwise utilized.