Bureau of Internal Revenue Issuances
REVENUE REGULATIONS
RR No. 28-2025
December 22, 2025
Implements the enhanced version of the Electronic Documentary Stamp Tax System
Full Text
RR No. 29-2025
December 22, 2025
Further amends the “De Minimis” benefits provisions of Revenue Regulations (RR) No. 2-98, as amended, increasing the ceiling of non-taxable benefits
REVENUE MEMORANDUM CIRCULAR
RMC No. 110-2025
December 26, 2025
Availability of the 2026 BIR Interactive Tax Calendar on the BIR Website
RMC No. 1-2026
January 5, 2026
Publishing the Full Text of the Data Sharing Agreement between the Bureau of Internal Revenue and the Fiscal Incentives Review Board
REVENUE MEMORANDUM ORDER
Tax And Business Related News
BIR WEEKENDER BRIEFS
Volume No. 16 Issue No 51 Week ending December 19, 2025 – BIR Website
BIR leads Nationwide Destruction of Illicit Vape Products – On December 15, 2025, the Bureau’s Management Committee led the Simultaneous Nationwide Destruction of Illicit Vape Products at the BIR National Office. Over the next three days, a total of 448,494 units of illicit vape products with an estimated tax liability of ₱1.34 billion, inclusive of penalties, were destroyed as part of an operation that was livestreamed 24/7 via Facebook.
Click the link below to read the full news from the source:
https://bir-cdn.bir.gov.ph/BIR/pdf/v16n51%20web.pdf
BIR WEEKENDER BRIEFS
Volume No. 16 Issue No 52 Week ending December 26, 2025 – BIR Website
Several cases were filed by BIR regional and district offices filed cases under the RATE Program from December 18 to 23.
Click the link below to read the full neews from the source:
https://bir-cdn.bir.gov.ph/BIR/pdf/v16n52 web final.pdf
BIR WEEKENDER BRIEFS
Volume No. 17 Issue No 1 Week ending January 9, 2026 – BIR Website
Tax information Drives – Revenue Regions and Revenue District Offices are conducting Tax Information Drives through seminars/webinars, radio guesting, and tax campaigns to educate and inform taxpayers on different tax-related matters and updates.
Click the link below to read the full news from the source:
https://bir-cdn.bir.gov.ph/BIR/pdf/v17n1%20web.pdf
BIR opens 2026 with Criminal Case Vs. Major Flood-Control Contractor
BIR Website / January 8, 2026
The Bureau of Internal Revenue (BIR) filed criminal complaints before the Department of Justice (DOJ) against Mark Allan Villamor Arevalo, sole proprietor of Wawao Builders, in connection with an estimated tax deficiency amounting to P48.39 million arising from a ghost flood-control project in Malolos City, Bulacan.
Click the link below to read the full news from the source:
https://bir-cdn.bir.gov.ph/BIR/pdf/PR01JAN0826.pdf
Sec. Go: Mining reform IRR to spur more investments and ensure fair returns for Filipinos
Department of Finance/ December 19, 2025
Finance Secretary Frederick D. Go has issued the Implementing Rules and Regulations (IRR) of Republic Act (RA) No. 12253 or the Enhanced Fiscal Regime for Large-Scale Metallic Mining Act, which will spur more investments in the sector and ensure Filipinos’ fair share of the country’s natural resources. The effort is in line with President Ferdinand R. Marcos, Jr.’s call to establish a fairer, clearer, and more accountable fiscal regime for harnessing the country’s mineral resources.
Click the link below to read the full news from the source:
https://www.dof.gov.ph/sec-go-mining-reform-irr-to-spur-more-investments-andensure-fair-returns-for-filipinos/
DOJ wraps up probe on P7.1-B tax evasion charges filed by BIR vs Discaya spouses
Manila Bulletin / Jeffrey Damicog / December 19, 2025
A panel of prosecutors of the Department Justice (DOJ) on Friday, Dec. 19, wrapped up its preliminary investigation on the P7.1 billion tax evasion charges filed by the Bureau of Internal Revenue (BIR) against contractor spouses Pacifico “Curlee” and Cezarah “Sarah” Discaya.
Click the link below to read the full news from the source:
https://mb.com.ph/2025/12/19/doj-wraps-up-probe-on-p71-b-tax-evasion-charges-filed-by-bir-vs-discaya-spouses
CTA junks P736,789 tax refund sought by Firmenich
Manila Bulletin/ Czarina Nicole Ong Ki/ December 20, 2025
The Court of Tax Appeals (CTA) has denied for lack of merit the petition of Firmenich (Philippines) Inc. for a tax refund of P736,789.52 for zero-rated transactions from July to September 2017.
Click the link below to read the full news from the source:
https://mb.com.ph/2025/12/20/cta-junks-p736789-tax-refund-sought-by-firmenich
Simplified tax exemption ‘best’ Christmas gift for socialized housing
Philippine News Agency / December 21, 2025 – MANILA
The Department of Human Settlements and Urban Development (DHSUD) has welcomed the simplified application for tax exemption for socialized and economic housing from the Department of Finance and the Bureau of Internal Revenue (BIR) as the best Christmas gift for housing stakeholders, particularly private developers and home buyers. Secretary Jose Ramon Aliling said BIR’s issuance of Revenue Memorandum Order No. 048-2025 was in compliance with President Ferdinand R. Marcos Jr.’s for streamlined and simplified processes in the housing and real estate industry.
Click the link below to read the full news from the source:
https://www.pna.gov.ph/articles/1265641
Secretary Go backs streamlined tax exemptions to boost affordable housing development
Department of Finance/ December 22, 2025
Finance Secretary Frederick D. Go is supporting the Bureau of Internal Revenue (BIR) in streamlining the tax exemption application process for socialized and economic housing projects, aimed at boosting the development of affordable homes for low-income families.
Click the link below to read the full news from the source:
https://www.dof.gov.ph/secretary-go-backs-streamlined-tax-exemptions-to-boostaffordable-housing-development/
Batac property owners reminded of 20% ‘early bird’ tax discount
Philippine News Agency / Leilanie Adriano /December 22, 2025-BATAC CITY
The City Treasurer’s Office here has reminded property owners to avail of the 20-percent early payment discount for real property tax for 2026. In a public advisory posted on social media, the office announced that the last day to avail of the discount will be on Dec. 29.
Click the link below to read the full news from the source:
https://www.pna.gov.ph/articles/1265651
Sec. Go commends SSS on Emergency Loan Program to support recovery of calamity-affected members
Department of Finance/ December 22, 2025
Finance Secretary and Social Security Commission Chair Frederick D. Go lauded the Social Security System (SSS) for the rollout of its Emergency Loan Program (ELP) – a milestone in the Commission’s continuing efforts to deliver better benefits and programs, faster services, and wider coverage for its members.
Click the link below to read the full news from the source:
https://www.dof.gov.ph/sec-go-commends-sss-on-emergency-loan-programto-support-recovery-of-calamity-affected-members/
Gov’t revenue targets under pressure as rice import ban bites
Manila Bulletin/ Derco Rosal / December 22, 2026
Overall revenue collection performance of the national government is emerging weaker than the full-year target, due in part to the extended rice import ban and the suspension of Letters of Authority (LOA) issuance.
Click the link below to read the full news from the source:
https://mb.com.ph/2025/12/22/govet-revenue-targets-under-pressure-as-rice-import-ban-bites
AI tech and the BIR ‘Demand and Supply’
The Philippine Star / Boo Chanco /December 22, 2025
In this AI era, I am sure a number of people have wondered if we can use AI-empowered robots instead of corrupt examiners at the BIR to improve efficiency and honesty. While no country has gone that far yet, many tax authorities around the world are already using AI to make tax collection more efficient, more data-driven and better at detecting fraud and non-compliance.
Click the link below to read the full news from the source:
https://www.philstar.com/business/2025/12/22/2495910/ai-tech-and-bir
AI tech and the BIR ‘Demand and Supply’
The Philippine Star / Boo Chanco /December 22, 2025
In this AI era, I am sure a number of people have wondered if we can use AI-empowered robots instead of corrupt examiners at the BIR to improve efficiency and honesty. While no country has gone that far yet, many tax authorities around the world are already using AI to make tax collection more efficient, more data-driven and better at detecting fraud and non-compliance.
Click the link below to read the full news from the source:
https://www.philstar.com/business/2025/12/22/2495910/ai-tech-and-bir
Go backs tax exemption on socialized housing projects
Philippine News Agency /Joann Villanueva/ December 23, 2025 – MANILA
Streamlining of tax exemption application process for socialized and economic housing will help boost development of housing projects for low-income households, Finance Secretary Frederick Go said Monday.
Click the link below to read the full news from the source:
https://www.pna.gov.ph/articles/1265683
DOF to curb BIR audit powers as Go targets ‘mission order’ abuse
Manila Bulletin/ Derco Rosal / December 23, 2025
The government is moving to curtail the power of tax investigators to conduct audits, part of an aggressive push to curb bureaucratic overreach and improve the business climate for the private sector. Finance Secretary Frederick Go told reporters the Department of Finance (DOF) is “seriously” weighing a reduction in the number of agencies authorized to issue letters of authority (LOAs) and may cap the frequency of these audits per year.
Click the link below to read the full news from the source:
https://mb.com.ph/2025/12/23/dof-to-curb-bir-audit-powers-as-go-targets-mission-order-abuse
DOF to curb BIR audit powers as Go targets ‘mission order’ abuse
Manila Bulletin/ Derco Rosal / December 23, 2025
The government is moving to curtail the power of tax investigators to conduct audits, part of an aggressive push to curb bureaucratic overreach and improve the business climate for the private sector. Finance Secretary Frederick Go told reporters the Department of Finance (DOF) is “seriously” weighing a reduction in the number of agencies authorized to issue letters of authority (LOAs) and may cap the frequency of these audits per year.
Click the link below to read the full news from the source:
https://mb.com.ph/2025/12/23/dof-to-curb-bir-audit-powers-as-go-targets-mission-order-abuse
Total of P20-M in cash turned over to DOJ by contractor Sally Santos
Business World /Jefferey Damicog/ December 23, 2025
Santos has also been charged by the Bureau of Internal Revenue (BIR) with tax evasion involving P14 million. Aside from her, also charged by the BIR were Syms Construction and IM Construction Corporation and their responsible officers.
Click the link below to read the full news from the source:
https://mb.com.ph/2025/12/23/total-of-p20-m-in-cash-turned-over-to-doj-by-contractor-sally-santos
DOF flags softer BIR, BOC revenues
The Philippines Star / Macro Luis Beech / December 23, 2025 – MANILA, Philippines
Revenue collection of the Bureau of Internal Revenue (BIR) and the Bureau of Customs (BOC) has been “softer” than the projected yield of the national government, according to the Department of Finance, which cited extraordinary circumstances following the probe into the flood control issue.
Click the link below to read the full news from the source:
https://www.philstar.com/business/2025/12/23/2496131/dof-flags-softer-bir-boc-revenues
IMF calls for higher tax collections, debt cuts
Philippine Daily Inquirer / Ian Nicolas P. Cigaral / December 26, 2025- MANILA, Philippines
The International Monetary Fund (IMF) urged the Philippine government to boost tax collection to increase revenues, which would enable greater public spending to support economic growth while accelerating debt reduction.
Click the link below to read the full news from the source:
https://business.inquirer.net/566294/imf-calls-for-higher-tax-collections-debt-cuts
Taguig increases real property tax
Manila Bulletin / Jonathan Hicap / December 27, 2025
Real property owners in Taguig need to pay a higher tax starting January. The Taguig City government announced that a new city ordinance was approved that imposes an increase of 0.25 percent in real property tax (RPT) that will take effect on Jan. 1 next year.
Click the link below to read the full news from the source:
https://mb.com.ph/2025/12/27/taguig-increases-real-property-tax
PHL tax system seen benefiting from AI audits, lower CTA fees
Business World / Aubrey Rose A. Inosante / December 29, 2025
THE GOVERNMENT has been urged to harness artificial intelligence (AI) to overhaul the tax audit system and lower Court of Tax Appeals (CTA) filing fees. Raymond Abrea, chairman and chief executive officer of the Asian Consulting Group, said the Bureau of Internal Revenue’s (BIR) recent audit reset should shift to a technology-driven approach that protects honest taxpayers while deterring corrupt actors.
Click the link below to read the full news from the source:
https://www.bworldonline.com/editors-picks/2025/12/29/721567/phl-tax-system-seen-benefiting-from-ai-audits-lower-cta-fees/
Restoring BIR’s credibility
Philippine Daily Inquirer / December 29, 2025
One of the first decisive acts of Frederick Go as the new secretary of the Department of Finance (DOF) was to order the suspension of all field audits and related operations of the Bureau of Internal Revenue (BIR), in response to the clamor of taxpayers who have accused the agency of weaponizing letters of authority (LOA) and mission orders to extort, harass, and bribe taxpayers and business owners.
Click the link below to read the full news from the source:
https://opinion.inquirer.net/188545/restoring-birs-credibility
Yamsuan eyes abolition of travel tax on trips to ASEAN states
Manila Bulletin / Ellson Quismorio / December 31, 2025
Parañaque City 2nd district Rep. Brian Raymund Yamsuan is batting for the abolition of the travel tax for Filipinos and other ASEAN nationals leaving the Philippines and visiting other ASEAN member-states. Yamsuan filed for this purpose House Bill (HB) No. 4793, with the end goal of boosting local tourism amid the booming $59-billion tourism market of the Association of Southeast Asian Nations (ASEAN).
Click the link below to read the full news from the source:
https://mb.com.ph/2025/12/31/yamsuan-eyes-abolition-of-travel-tax-on-trips-to-asean-states
Sec. Go pushes for SSS Micro-Loan Program to shield members from high-cost informal lending
Department of Finance/ January 2, 2026
Finance Secretary and Social Security Commission Chair Frederick D. Go has provided strategic guidance to the Social Security System (SSS) on the implementation of a new micro-loan program aimed at expanding safe, affordable, and convenient access to short-term credit for SSS members.
Click the link below to read the full news from the source:
https://www.dof.gov.ph/sec-go-pushes-for-sss-micro-loan-program-to-shieldmembers-from-high-cost-informal-lending/
Business owners given 2 years to pay tax hike
he Freeman / Kristin De Dios / January 3 , 2026
Under the Local Government Code, business tax rates may be increased by up to 10 percent every five years. BPLO explains tax increase – In a separate interview, Business Permit and Licensing Office (BPLO) head Atty. August Lizer Malate said the increase in business tax rates, fees, and charges is a regular policy allowed under the Local Government Code, which permits local government units to adjust rates every five years by no more than 10 percent.
Click the link below to read the full news from the source:
https://www.philstar.com/the-freeman/cebu-news/2026/01/03/2498484/business-owners-given-2-years-pay-tax-hike
Erwin Tulfo pushes to reduce VAT to 10 percent
Manila Bulletin / Hannah L. Torregoza / January 4, 2026
Senator Erwin Tulfo has filed a bill seeking to reduce the Value-Added Tax (VAT) from 12% to 10%.
Click the link below to read the full news from the source:
https://mb.com.ph/2026/01/04/erwin-tulfo-pushes-to-reduce-vat-to-10-percent
Tax court rejects P264 million in BIR appeals in December
Bilyonaryo.com / Eileen Mencias / January 4, 2026
The Bureau of Internal Revenue lost four cases before the Court of Tax Appeals en banc in December, a setback that blocked the collection of more than ₱200 million in disputed taxes and upheld taxpayer refunds totaling over ₱63 million.
Click the link below to read the full news from the source:
https://bilyonaryo.com/2026/01/04/tax-court-rejects-p264-million-in-bir-appeals-in-december/money/
Key tax reforms that shaped 2025 ‘Let’s Talk Tax’
Business World / Margreth P. Vasquez / January 5, 2026
THE CREATE MORE ACT
Signed into law in November 2024, Republic Act (RA) No. 12066, or the CREATE MORE Act, became fully operational in 2025. This legislation was introduced to improve the investment climate by enhancing incentives aimed at stimulating economic activity, supporting business growth, generating employment opportunities, and attracting greater foreign investment.
VAT ON DIGITAL SERVICES
With the full implementation of VAT on Digital Services under RA No. 12023, which took effect on Oct. 18, 2024, digital service providers (DSPs), including non‑resident entities offering digital platforms, goods, and services in the Philippines, are now required to register with the Bureau of Internal Revenue (BIR) and remit VAT on their taxable transactions.
THE CAPITAL MARKETS EFFICIENCY PROMOTION ACT
RA No. 12214, or CMEPA, which took effect on July 1, 2025, was passed to streamline the taxation of passive income, promote transparency, and enhance the growth and global competitiveness of the Philippine capital markets.
THE AUDIT SUSPENSION
In November and December, the BIR issued Revenue Memorandum Circular (RMC) Nos. 1072025 and 1092025, which indefinitely suspended all ongoing field audits and related field operations, including the issuance of Letters of Authority (LoA), Mission Orders (MO), and the conduct of examinations and verifications of taxpayers’ books, records, and transactions, subject to specific exceptions outlined in the circulars.
THE RULE ON DE MINIMIS BENEFITS
As the final tax issuance for 2025, Revenue Regulations (RR) No. 29‑2025 was promulgated to further amend RR No. 2‑98 by increasing the ceilings for non‑taxable de minimis benefits.
As we close the chapter on 2025, it becomes clear that the year marked a pivotal moment in the evolution of Philippine taxation. The numerous reforms reflect the government’s commitment to fostering a fair, efficient, and forward‑looking tax environment.
Click the link below to read the full news from the source:
https://www.bworldonline.com/economy/2026/01/05/722382/key-tax-reforms-that-shaped-2025/
VAT rate cut possible if exemptions curbed — DoF
Business World / Aubrey Rose A. Inosante/ January 5, 2026
FINANCE Secretary Frederick D. Go said his department is seeking to avoid revenue-eroding measures, but added that the proposed cut in the value-added tax (VAT) rate is possible if accompanied by the removal of VAT exemptions.
Click the link below to read the full news from the source:
https://www.bworldonline.com/editors-picks/2026/01/05/722391/vat-rate-cut-possible-if-exemptions-curbed-dof/
BIR, FIRB data-sharing deal grants reciprocal access to tax records, incentives information
Business World/ Aubrey Rose A. Inosante / January 6, 2026
THE Bureau of Internal Revenue (BIR) and the Fiscal Incentives Review Board (FIRB) said the data-sharing agreement they signed last year allows reciprocal access to taxpayer records and tax-incentive information. BIR Commissioner Martin R. Mendoza released the full text on Tuesday of the data sharing agreement between the BIR and the FIRB.
Click the link below to read the full news from the source:
https://www.bworldonline.com/economy/2026/01/06/722663/bir-firb-data-sharing-deal-grants-reciprocal-access-to-tax-records-incentives-information/
BSP gov sees economic recovery in 2nd half of 2026
Philippine News Agency /Joann Villanueva/ January 6, 2026 – MANILA
The domestic economy is expected to recover by the second half of 2026 after being weighed down by lower government infrastructure spending and weaker investor confidence following corruption issues.
Click the link below to read the full news from the source:
https://www.pna.gov.ph/articles/1266297
BSP gov sees economic recovery in 2nd half of 2026
Philippine News Agency /Joann Villanueva/ January 6, 2026 – MANILA
The domestic economy is expected to recover by the second half of 2026 after being weighed down by lower government infrastructure spending and weaker investor confidence following corruption issues.
Click the link below to read the full news from the source:
https://www.pna.gov.ph/articles/1266297
Iloilo City gov’t eyes close to 80% biz permit renewal in 2026
Philippine News Agency /Perla Lena/ January 6, 2026 – ILOILO CITY
The local government here is expecting a 75 percent to 80 percent renewal rate of business permits this year from the 19,705 establishments that legally operate here as of 2025.
Click the link below to read the full news from the source:
https://www.pna.gov.ph/articles/1266258
Escudero pushes lifting of 12% VAT on electricity
Manila Bulletin / Hannah L. Torregoza / January 8, 2026
Senator Francis “Chiz” Escudero said on Thursday, January 8 that electricity sales should be exempt from the 12-percent value-added tax (VAT). Escudero made the remark as he acknowledged Executive Secretary Ralph Recto’s recent statement cautioning against proposals to revert the expanded VAT to 10 percent due to the government’s P1.6-trillion debt.
Click the link below to read the full news from the source:
https://mb.com.ph/2026/01/08/escudero-pushes-lifting-of-12-vat-on-electricity
BIR files tax raps vs. Wawao Builders over ghost project in Bulacan
Philippine News Agency / Benjamin Pulta/ January 8, 2025 – MANILA
In line with the whole-of-government effort to combat corruption in infrastructure projects exposed by President Ferdinand R. Marcos Jr., the Bureau of Internal Revenue (BIR) on Thursday filed criminal complaints before the Department of Justice (DOJ) against Mark Allan Villamor Arevalo, sole proprietor of Wawao Builders.
Click the link below to read the full news from the source:
https://www.pna.gov.ph/articles/1266467
Iloilo City gov’t eyes close to 80% biz permit renewal in 2026
Philippine News Agency /Perla Lena/ January 6, 2026 – ILOILO CITY
The local government here is expecting a 75 percent to 80 percent renewal rate of business permits this year from the 19,705 establishments that legally operate here as of 2025.
Click the link below to read the full news from the source:
https://www.pna.gov.ph/articles/1266258
BIR ‘optimistic’ of rebound in 2026 after missing 2025 revenue target
Business World / Aubrey Rose A. Inosante/ January 8, 2026
THE Bureau of Internal Revenue (BIR) said it remains optimistic about a revenue rebound in 2026 after missing its target with a 2025 performance of P3.105 trillion. BIR Commissioner Charlito Martin R. Mendoza said via Viber on Thursday that the preliminary figure for 2025 is net of refunds.
Click the link below to read the full news from the source:
https://www.bworldonline.com/economy/2026/01/08/723206/bir-optimistic-of-rebound-in-2026-after-missing-2025-revenue-target/
Escudero: VAT exemption on power a targeted relief, not broad tax cut
Philippine News Agency / Wilnard Bacelonia/ January 8, 2025 – MANILA
Senator Francis Escudero said Thursday that exempting electricity sales from the 12 percent value-added tax (VAT) is a targeted measure that differs from across-the-board tax cuts. In a news release, Escudero said his proposal, designed to ease power costs without undermining fiscal stability, focuses on the power sector and should not be conflated with calls to reduce the VAT rate.
Click the link below to read the full news from the source:
https://www.pna.gov.ph/articles/1266435
VAT cut may reduce revenue by 17% – BIR
The Philippine Star / Marco Luis Beech / January 9, 2026 – MANILA, Philippines
The Bureau of Internal Revenue (BIR) warned that the proposed cut in value-added tax (VAT) to 10 percent from 12 percent could significantly affect government revenue, while economists weighed in on its potential economic impact.
Click the link below to read the full news from the source:
https://www.philstar.com/business/2026/01/09/2499650/vat-cut-may-reduce-revenue-17-bir
BIR almost done with proposed reforms in tax audit process
Philippine Daily Inquirer / Nyah Genelle C. De Leon / January 9, 2026 – MANILA, Philippines
The Bureau of Internal Revenue (BIR) has nearly completed its evaluation of controversial letters of authority (LOAs) that allow its agents to audit the books of a taxpayer, sometimes resulting in extortion and corruption, BIR Commissioner Charlie Mendoza said on Thursday.
Click the link below to read the full news from the source:
https://newsinfo.inquirer.net/2165029/bir-almost-done-with-proposed-reforms-in-tax-audit-process
BIR collections rebounded in December 2025
Philippine Daily Inquirer / Nyah Genelle C. De Leon / January 9, 2026 – MANILA, Philippines
Collections of the Bureau of Internal Revenue (BIR) rebounded in December, pushing full-year revenues past the P3-trillion mark, but the agency is still likely to miss its target after months of weak growth.
Click the link below to read the full news from the source:
https://business.inquirer.net/568045/bir-collections-rebounded-in-december-2025
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