Bureau of Internal Revenue Issuances
REVENUE MEMORANDUM CIRCULAR
RMC No. 77-2026
July 13, 2026
Lost Triplicate Copy of Used/Filled-Up but Unissued BIR Form No. 0402 – Authority to Cancel Assessment.
RMC No. 78-2026
July 13, 2026
Circularizing the Full Text of the Memorandum of Agreement (MOA) Between the Bureau of Internal Revenue (BIR) and the Philippine Chineses Charitable Association, Inc. Owner and Operator of the Chinese General Hospital and Medical Center.
REVENUE DELEGATION AUTHORITY ORDER
RDAO No. 40-202
July 16, 2026
Designates the OIC-Asst. Regional Director of Revenue Region (RR) No. 19 – Davao Region to sign documents specified in the Order in view of the approved leave of RR No. 19’s Regional Director from August 8 to 31, 2026.
Tax Advisory
TAX ADVISORY:
Delay/Non-receipt of system generated email confirmation from eBIRForms
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https://bircdn.bir.gov.ph/BIR/pdf/Advisory%20Nonreceipt.%20Delay%20in%20eMail%20Confirmation.pdf
PUBLIC ADVISORY:
The BIR warns the public against fraudulent tax refund schemes circulating through Viber and other messaging applications.
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https://bir-cdn.bir.gov.ph/BIR/pdf/Advisory 051926.pdf
The BIR invites qualified IT solution providers to submit their proposal on Proof of Concept (POC) for the Reconstruction of the Taxpayer Registration System (TRS) (date posted: July 16, 2026).
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https://bir-cdn.bir.gov.ph/BIR/pdf/Request for Proposal _TRS_Reconstruction.pdf
Advisory on Unavailability/Inaccessibility of BIR Systems – Reference No.: 202606-0021
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https://bir-cdn.bir.gov.ph/BIR/pdf/Advisory Unavailability BIR Systems (0021).pdf
Advisory on the Inaccessibility of incoming and outgoing telephone landline calls.
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https://bir-cdn.bir.gov.ph/BIR/pdf/Inaccessibility of Incoming and Outgoing Telephone Landline Call.pdf
Tax And Business Related News
BIR WEEKENDER BRIEFS
Volume No. 17 Issue No 28 Week ending July 17, 2026
Run after tax Evaders (RATE) Program. And Operation against Illicit Cigarettes.
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https://bir-cdn.bir.gov.ph/BIR/pdf/v17n28 highres.pdf
BIR’s Interactive Digital Tax Calendar bags international award
Philippine News Agency / Anna Leah Gonzales /July 10, 2026 – MANILA
The Bureau of Internal Revenue’s (BIR) 2026 BIR Interactive Digital Tax Calendar won the Philippines Digital Initiative of the Year – Finance Award at the GovMedia Conference & Awards at the Marina Bay Sands Expo and Convention Center in Singapore on Thursday.
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https://www.pna.gov.ph/articles/1279158
CTA upholds partial Petron excise tax refunds in twin rulings
Business World / Mark Joseph M. Sanchez/ July 10, 2026
THE Court of Tax Appeals (CTA) En Banc upheld two First Division rulings granting Petron Corp. partial refunds of excise taxes on petroleum products sold to tax-exempt entities after denying separate appeals filed by the oil company and the Commissioner of Internal Revenue (CIR).
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https://bworldonline.com/editors-picks/2026/07/10/762460/cta-upholds-partial-petron-excise-tax-refunds-in-twin-rulings/
Economic team shakes up BIR, Customs targets for 2026
Manila Bulletin/ Derco Rosal / July 10, 2026
Cabinet-level interagency Development Budget Coordination Committee (DBCC) has lowered the revenue goal for the Bureau of Internal Revenue (BIR) for this year but raised the target for the Bureau of Customs (BOC), in tandem with the downgraded economic growth outlook.
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https://mb.com.ph/2026/07/10/economic-team-shakes-up-bir-customs-targets-for-2026
CTA orders BIR to refund Petron P45.39M in alkylate excise tax
Business World / Mark Joseph M. Sanchez/ July 13, 2026
The CTA rejected the BIR’s position, citing the Supreme Court’s 2023 ruling in Petron Corp. vs. Commissioner of Internal Revenue, which held that alkylate is not subject to excise tax because it is used solely as a blending component in the production of gasoline and is not itself a product of distillation covered by the law.
Click the link below to read the full news from the source:
https://bworldonline.com/corporate/2026/07/13/762792/cta-orders-bir-to-refund-petron-p45-39m-in-alkylate-excise-tax/
BIR updates rules for one-time transactions
Business World / Justine Irish D. Tabile / July 13, 2026
In Revenue Memorandum Order No. 17-2026, the BIR revised the ONETT processing guidelines involving the sale and donation of real and personal property, streamlining procedures for both manual and electronic applications through the eONETT system.
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https://bworldonline.com/economy/2026/07/13/763088/bir-updates-rules-for-one-time-transactions/
VAT Zero-Rating for DMEs: Then and now “Taxwise or Otherwise”
Business World / Frenz Angelie B. Hechanova / July 13, 2026
Under Sections 294(E) and 295(D) of the Tax Code, as amended by the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act, registered business enterprises (RBEs) are granted VAT exemptions on imports and VAT zero-rating on local purchases of goods and services that are directly and exclusively used in their registered project or activity. However, the implementing rules and subsequent issuances of the Bureau of Internal Revenue (BIR) — specifically Revenue Regulations (RR) No. 21-2021 and Revenue Memorandum Circular (RMC) Nos. 24-2022 and 49-2022 — effectively limited the VAT zero-rating incentive on local purchases to registered export enterprises (REEs), excluding DMEs from the benefit.
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https://bworldonline.com/economy/2026/07/15/763751/vat-zero-rating-for-dmes-then-and-now/
Global minimum tax may blunt Philippine tax incentives for multinationals
Business World / Justine Irish D. Tabile / July 16, 2026
TAX PERKS granted to large multinational enterprises could become less attractive if the Philippines implements the proposed Qualified Domestic Minimum Top-up Tax (QDMTT), an expert warned.
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https://bworldonline.com/top-stories/2026/07/16/763738/global-minimum-tax-may-blunt-philippine-tax-incentives-for-multinationals/
Advocates urge Marcos to prioritize health taxes ahead of SONA
Business World / Edg Adrian A. Eva / July 16, 2026
The call was made by the Youth for Health Coalition (YFH) and the Sin Tax Coalition, support by allied lawmakers and an economist, during a press conference. The advocates highlighted what they described as a growing health crisis among Filipino youth, citing the rising prevalence of stunting and the widespread use of alcohol, e-cigarettes, and tobacco products.
Click the link below to read the full news from the source:
https://bworldonline.com/the-nation/2026/07/16/763966/advocates-urge-marcos-to-prioritize-health-taxes-ahead-of-sona/
BIR issues circular on application for ONETT
Philippine News Agency / Anna Leah Gonzales /July 16, 2026 – MANILA
The Bureau of Internal Revenue (BIR) issued a circular to guide taxpayers on the application, processing, and issuance of the One-Time Transaction (ONETT) Computation Sheet (OCS) and the Electronic Certificate Authorizing Registration (eCAR) for property transactions.
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https://www.pna.gov.ph/articles/1279545
Middle class tax burden
The Philippine Start / Boo Chanco / July 17, 2026
The Philippine tax system suffers from a structural imbalance. Around 82 percent of personal income tax collections come from salaried workers — those whose taxes are automatically withheld. The Philippines imposes no wealth tax. Heavy reliance on consumption taxes like VAT, critics point out, disproportionately burdens lower and middle-income classes. The Philippines used to have a tax provision that penalized under Section 29 of the National Internal Revenue Code (NIRC) “unreasonable accumulation of corporate surplus” especially prevalent in family-owned or controlled corporations. But it has been repealed by the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act (Republic Act 11534).
Click the link below to read the full news from the source:
https://www.philstar.com/business/2026/07/17/2542604/middle-class-tax-burden
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