Bureau of Internal Revenue Issuances
REVENUE MEMORANDUM CIRCULAR
RMC No. 97-2026
September 14, 2026
Circularizing Energy Regulatory Commission Resolution No. 26, Series of 2026, Declaring the System Loss Charge as a Government-Mandated Pass-Through Cost Not Forming Part of the Gross Sales of Generation Companies, National Grid Corporation of the Philippines, and Distribution Utilities for Value-Added Tax Purposes, and Further Amending Revenue Memorandum Circular No. 116-2024.
REVENUE DELEGATION AUTHORITY ORDER
RDAO No. 56-2026
September 9, 2026
Designates the Head Revenue Executive Assistant of the Assessment Service as Officer-in-Charge in view of the approved leave of Assessment Service’s Assistant Commissioner from October 1 to 14, 2026.
RDAO No. 57-2026
September 14, 2026
Designates the Chief of the Personnel Adjudication Division as Officer-In-Charge of the Internal Affairs Service in view of the approved leave of Internal Affairs Service’s Head Revenue Executive Assistant from October 9 to 17, 2026.
RDAO No. 58-2026
September 14, 2026
Authorizes the OIC-Asst. Regional Director of RR No. 8B-South NCR to sign documents specified in the Order in view of the approved leave of RR 8B’s Regional Director from December 20, 2026 to January 4, 2027.
Tax Advisory
Advisory on Unavailability/Inaccessibility of Accounts Receivable Management System.
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https://bir-cdn.bir.gov.ph/BIR/pdf/(0030-SU) Advisory Unavailability of Accounts Receivable Management Syst….pdf
Advisory on Unavailability/Inaccessibility of the Electronic Invoicing and Sales Reporting System – Taxpayer Portal, Certification Portal and API Transmission Service.
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https://bir-cdn.bir.gov.ph/BIR/pdf/(0029-SU) Advisory Unavailability of Electronic Invoicing and Sales Reporting System.pdf
Advisory on Unavailability/ Inaccessibility of All BIR Systems and BIR Network.
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https://bir-cdn.bir.gov.ph/BIR/pdf/(0028-SU) Advisory Unavailability of All BIR Systems and BIR Network.pdf
Announcement
BIR removes VAT on system loss charge.
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https://bir-cdn.bir.gov.ph/BIR/pdf/PR95SEP1426.pdf
Tax And Business Related News
BIR WEEKENDER BRIEFS
Volume No. 17 Issue No 37 Week ending September 18, 2026
BIR Delegation Participates in 55th SGATAR Annual Meeting in Singapore – Commissioner Charlito Martin R. Mendoza led the Bureau of Internal Revenue delegation at the 55th Study Group on Asia-Pacific Tax Administration and Research (SGATAR) Annual Meeting in Singapore from September 8 to 10. The event convened tax administration leaders and representatives from across the Asia-Pacific region to exchange best practices, discuss emerging trends and strengthen regional cooperation.
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https://bir-cdn.bir.gov.ph/BIR/pdf/v17n37%20web.pdf
BIR Makati launches MS-TAMP to assist micro and small taxpayers
BIR Website / September 17, 2026 – MAKATI CITY
The Bureau of Internal Revenue (BIR), under Commissioner Charlito Martin R. Mendoza, has expanded its taxpayer assistance efforts with the launch of the Micro and Small Taxpayers Assistance and Mentoring Program (MS-TAMP) by Revenue Region No. 8A–Makati City on September 15, 2026.
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https://bir-cdn.bir.gov.ph/BIR/pdf/PR99SEP1726.pdf
BIR on high alert vs. illicit vapes, tobacco as “Ber” months begin
BIR Website / September 16, 2026
The Bureau of Internal Revenue (BIR), under Commissioner Charlito Martin R. Mendoza, has placed its enforcement units on heightened alert against illicit vape and tobacco products as consumer activity picks up during the “Ber” months and ahead of the Christmas season.
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https://bir-cdn.bir.gov.ph/BIR/pdf/PR98SEP1626.pdf
Commissioner Mendoza, kumatawan kay PBBM sa Handog ng Pangulo sa Leyte
BIR Website / September 15, 2026
Bilang kinatawan ni Pangulong Ferdinand R. Marcos Jr., dumalo si BIR Commissioner Charlito Martin R. Mendoza sa Handog ng Pangulo 2026 nuong Setyembre 14 sa Leyte Convention Center sa Palo, Leyte.
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https://bir-cdn.bir.gov.ph/BIR/pdf/PR97SEP1526.pdf
BIR month-long nationwide enforcement drive yields major seizures, moves taxpayers back to compliance
BIR Website / September 15, 2026
The Bureau of Internal Revenue (BIR) reported major apprehensions and seizures following a month-long nationwide enforcement drive covering fuel, illicit vape products, sabong operations, and Cash Register Machine/Point-of-Sale (CRM/POS) compliance.
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https://bir-cdn.bir.gov.ph/BIR/pdf/PR96SEP1526.pdf
BIR removes VAT on system loss charge
BIR Website / September 15, 2026
The Bureau of Internal Revenue (BIR), under Commissioner Charlito Martin R. Mendoza, has issued Revenue Memorandum Circular No. 97-2026 removing the Value-Added Tax (VAT) on the allowable system loss charge within the cap approved by the Energy Regulatory Commission (ERC). Issued on September 14, 2026, the Circular recognizes the charge as a government-mandated pass-through cost excluded from gross sales for VAT purposes, with the exclusion to apply prospectively in accordance with the effectivity of ERC Resolution No. 26, Series of 2026.
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https://bir-cdn.bir.gov.ph/BIR/pdf/PR95SEP1426.pdf
BIR enforcement drive nets major seizures
Philippine News Agency / Anna Leah Gonzales / September 15, 2026- MANILA
The Bureau of Internal Revenue (BIR) said its month-long nationwide enforcement drive covering fuel, illicit vape products, sabong (cockfighting) operations and Cash Register Machine/Point-of-Sale (CRM/POS) compliance, yielded major seizures.
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https://www.pna.gov.ph/articles/1284044
Customs tightens oversight on tax-free aviation fuel
Manila Bulletin / Derco Rosal / September 15, 2026
Import fuels used for outbound flights qualify for full exemption from value-added tax (VAT) and excise tax, provided importers and suppliers maintain dedicated storage tanks and adhere to strict monitoring and security bonding requirements. Under the rule, fuel suppliers supplying international air transport operators are similarly granted VAT exemption upon importation, though excise taxes paid upfront must be claimed as a refund. Importers may secure excise tax refunds and VAT exemption confirmation by proving that the fuel was sold to international carriers and consumed outside the Philippines. Fuel transfers from ports of discharge to airport facilities will be monitored through continuous BOC underguarding, the electronic tracking of containerized cargo (E-TRACC) system, or approved pipeline networks.
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https://mb.com.ph/2026/09/15/customs-tightens-oversight-on-tax-free-aviation-fuel
AI platform targets MSME tax information deficiency
Business World / Almira Louise S. Martinez / September 17, 2026
DOCTAX, a tax guidance platform, is using artificial intelligence (AI) to help micro, small and medium enterprises (MSME) navigate Philippine tax rules as many business owners lack access to specialized tax advice. “Most MSMEs don’t have the right resources or expertise to really navigate their finances, including taxation,” DocTax Managing Director Jay Olos told BusinessWorld in an interview. DocTax was created by bookkeeping and tax service company OneCFO Group based on an idea from investor and board member Joel L. Tan-Torres, a former Bureau of Internal Revenue (BIR) commissioner and chairman of the Board of Accountancy.
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https://bworldonline.com/editors-picks/2026/09/16/777431/ai-platform-targets-msme-tax-information-deficiency/
TIEZA: PH post-pandemic tourism investments under CREATE hit P14.5-B
Philippine News Agency / Joyce Ann L. Rocamora/ September 16, 2026 – MANILA
The Tourism Infrastructure and Enterprise Zone Authority (TIEZA) has registered PHP14.5 billion in investments across 34 projects from 2021 up to August 2026 under the country’s improved tax law, Corporate Recovery and Tax Incentives for Enterprises (CREATE).
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https://www.pna.gov.ph/articles/1284150
Jail corrupt BIR examiners
Philippine Daily Inquirer / September 16, 2026
Tax collectors were among the most despised people during the time of Jesus Christ, when they were derided in the Bible as traitors for collaborating with an oppressive government, forcing their own people to pay more than they should and then pocketing the considerable difference.
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https://opinion.inquirer.net/194467/jail-corrupt-bir-examiners
Jail corrupt BIR examiners
Philippine Daily Inquirer / September 16, 2026
Tax collectors were among the most despised people during the time of Jesus Christ, when they were derided in the Bible as traitors for collaborating with an oppressive government, forcing their own people to pay more than they should and then pocketing the considerable difference.
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https://opinion.inquirer.net/194467/jail-corrupt-bir-examiners
When AI becomes a tax issue ‘Taxwise or Otherwise’
Business World / Mara Angeli Villegas / September 17, 2026
Artificial intelligence (AI) is usually discussed as a technology issue. It may also be viewed through the lens of privacy, intellectual property, employment, cybersecurity, or governance. But businesses should also start having this conversation: AI is increasingly becoming a tax issue.
AI IS ALREADY A PHILIPPINE TAX ISSUE
The Philippines has already expanded the application of value-added tax (VAT) to digital services through Republic Act No. 12023 and its implementing regulations since June last year.
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https://bworldonline.com/editors-picks/2026/09/17/777905/when-ai-becomes-a-tax-issue/
DBCC finalizing fuel excise tax proposal amid oil price surge
Philippine News Agency / Darryl John Esguerra / September 17, 2026 MANILA
The Development Budget Coordination Committee (DBCC) is finalizing its proposal on possible fuel excise tax relief as pump prices continue to rise, Malacañang said Thursday. Under RA 12316, the President may, upon the recommendation of the DBCC and in coordination with the Energy Secretary, suspend or reduce excise taxes on specified petroleum products when the one-month average Dubai crude price reaches or exceeds USD80 per barrel. The relief may be granted for up to three months per instance.
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https://www.pna.gov.ph/articles/1284247
New sin tax may drive prices of sugary drinks by around 30%
Business World / Katherine K Chan / September 17, 2026
THE DEPARTMENT of Finance’s (DoF) proposal to hike taxes on sugary drinks, alcohol, and tobacco could raise prices of these products by around 30% and push inflation well beyond the central bank’s target ceiling in 2027, Chinabank Research said. The DoF likewise seeks to remove the excise tax exemption on ice cream, sorbets, ice lollies, and frozen yogurt and replace it with a P20-per-liter levy. This would result in a 9% price increase for edible ices. “Although the measures could advance public health objectives by discouraging consumption of harmful products, higher excise taxes would likely be passed on to consumers, as observed following the Sin Tax Reform Law of 2012 and the TRAIN (Tax Reform for Acceleration and Inclusion) law of 2017,” Chinabank said.
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https://bworldonline.com/editors-picks/2026/09/17/777998/new-sin-tax-may-drive-prices-of-sugary-drinks-by-around-30/
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