BIR Revenue District Office No. 074 - South Iloilo and Guimaras

BIR Revenue District Office No. 074 - South Iloilo and Guimaras Revenue District Office No. 074 - Iloilo City Official Facebook Account

17/09/2026

Join us to learn about the TAX COMPLIANCE REQUIREMENTS.

๐—•๐—œ๐—ฅ ๐— ๐—”๐—ž๐—”๐—ง๐—œ ๐—Ÿ๐—”๐—จ๐—ก๐—–๐—›๐—˜๐—ฆ ๐— ๐—ฆ-๐—ง๐—”๐— ๐—ฃ ๐—ง๐—ข ๐—”๐—ฆ๐—ฆ๐—œ๐—ฆ๐—ง ๐— ๐—œ๐—–๐—ฅ๐—ข ๐—”๐—ก๐—— ๐—ฆ๐— ๐—”๐—Ÿ๐—Ÿ ๐—ง๐—”๐—ซ๐—ฃ๐—”๐—ฌ๐—˜๐—ฅ๐—ฆMAKATI CITY โ€” The Bureau of Internal Revenue (BIR), under...
17/09/2026

๐—•๐—œ๐—ฅ ๐— ๐—”๐—ž๐—”๐—ง๐—œ ๐—Ÿ๐—”๐—จ๐—ก๐—–๐—›๐—˜๐—ฆ ๐— ๐—ฆ-๐—ง๐—”๐— ๐—ฃ ๐—ง๐—ข ๐—”๐—ฆ๐—ฆ๐—œ๐—ฆ๐—ง ๐— ๐—œ๐—–๐—ฅ๐—ข ๐—”๐—ก๐—— ๐—ฆ๐— ๐—”๐—Ÿ๐—Ÿ ๐—ง๐—”๐—ซ๐—ฃ๐—”๐—ฌ๐—˜๐—ฅ๐—ฆ

MAKATI CITY โ€” 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. 8Aโ€“Makati City on September 15, 2026.

MS-TAMP provides micro and small taxpayers with guidance, direct assistance, and mentoring to help them understand and comply with their tax obligations.

โ€œI commend BIR Makati for taking the initiative to bring assistance closer to our micro and small taxpayers. This is the kind of service we want to strengthen across the Bureauโ€”helping taxpayers understand their obligations, addressing concerns early, and making compliance easier,โ€ Commissioner Mendoza said.

Regional Director Antonino L. Ilagan, MS-TAMP Executive Sponsor, led the launch and emphasized that the program is focused on taxpayer assistance rather than audit.

โ€œAt its core, MS-TAMP is about helping taxpayers. Through data-driven monitoring, taxpayer education, and coordinated assistance, we want to identify where guidance is needed, reach out early, and help our micro and small taxpayers comply correctly. This is not an audit programโ€”it is an assistance and mentoring program,โ€ Director Ilagan said.

The launch included the issuance of regional orders implementing MS-TAMP and establishing its organizational structure, the creation of the official RR8Aโ€“Makati City Viber Community Channel, an MS-TAMP infomercial, and the ceremonial sending of assistance notices to taxpayers.

17/09/2026

๐—ฃ๐—”๐—ก๐—ข๐—ข๐—ฅ๐—œ๐—ก: ๐—–๐—ข๐— ๐— ๐—œ๐—ฆ๐—ฆ๐—œ๐—ข๐—ก๐—˜๐—ฅ ๐— ๐—˜๐—ก๐——๐—ข๐—ญ๐—”, ๐—ž๐—จ๐— ๐—”๐—ง๐—”๐—ช๐—”๐—ก ๐—ž๐—”๐—ฌ ๐—ฃ๐—•๐—•๐—  ๐—ฆ๐—” ๐—›๐—”๐—ก๐——๐—ข๐—š ๐—ก๐—š ๐—ฃ๐—”๐—ก๐—š๐—จ๐—Ÿ๐—ข ๐—ฆ๐—” ๐—Ÿ๐—˜๐—ฌ๐—ง๐—˜

Bilang kinatawan ni Pangulong Ferdinand R. Marcos Jr., dumalo si BIR Commissioner Charlito Martin R. Mendoza sa ๐—›๐—ฎ๐—ป๐—ฑ๐—ผ๐—ด ๐—ป๐—ด ๐—ฃ๐—ฎ๐—ป๐—ด๐˜‚๐—น๐—ผ ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ noong Setyembre 14 sa Leyte Convention Center sa Palo, Leyte.

Sa kanyang mensahe, binigyang-diin ni Commissioner Mendoza na ang pinakamahalagang handog ay ang pagkakataong makapaglingkod sa sambayanang Pilipinoโ€”sa pamamagitan ng paglalapit ng mga serbisyo ng pamahalaan sa mga komunidad.

Panoorin ang mensahe ni Commissioner Mendoza at ang paghahatid ng ibaโ€™t ibang serbisyo ng pamahalaan sa ating mga kababayan sa Leyte.

๐—•๐—œ๐—ฅ ๐—ข๐—ก ๐—›๐—œ๐—š๐—› ๐—”๐—Ÿ๐—˜๐—ฅ๐—ง ๐—ฉ๐—ฆ. ๐—œ๐—Ÿ๐—Ÿ๐—œ๐—–๐—œ๐—ง ๐—ฉ๐—”๐—ฃ๐—˜๐—ฆ, ๐—ง๐—ข๐—•๐—”๐—–๐—–๐—ข ๐—”๐—ฆ โ€˜๐—•๐—˜๐—ฅโ€™ ๐— ๐—ข๐—ก๐—ง๐—›๐—ฆ ๐—•๐—˜๐—š๐—œ๐—กThe Bureau of Internal Revenue (BIR), under Commission...
17/09/2026

๐—•๐—œ๐—ฅ ๐—ข๐—ก ๐—›๐—œ๐—š๐—› ๐—”๐—Ÿ๐—˜๐—ฅ๐—ง ๐—ฉ๐—ฆ. ๐—œ๐—Ÿ๐—Ÿ๐—œ๐—–๐—œ๐—ง ๐—ฉ๐—”๐—ฃ๐—˜๐—ฆ, ๐—ง๐—ข๐—•๐—”๐—–๐—–๐—ข ๐—”๐—ฆ โ€˜๐—•๐—˜๐—ฅโ€™ ๐— ๐—ข๐—ก๐—ง๐—›๐—ฆ ๐—•๐—˜๐—š๐—œ๐—ก

The Bureau of Internal Revenue (BIR), under Commissioner Charlito Martin R. Mendoza, has placed its enforcement units on heightened alert against illicit v**e and to***co products as consumer activity picks up during the โ€œBerโ€ months and ahead of the Christmas season.

โ€œWe are receiving intelligence and market information on the increased risk of illicit v**e and to***co products entering the market as holiday demand picks up. Our enforcement teams are already on high alert. There will be no holiday for enforcement against illicit v**e and to***co,โ€ Commissioner Mendoza said.

Regional and enforcement offices have been directed to intensify monitoring of suspected production sites, warehouses, distribution channels, and retail outlets, and to coordinate operations where necessary.

The campaign builds on continuing BIR operations nationwide involving the seizure and lawful destruction of illegal v**e and to***co products, assessment of tax liabilities, and filing of appropriate cases against violators.

The Bureau urged legitimate industry players, retailers, and the public to provide information on suspected illegal manufacture, storage, distribution, or sale of v**e and to***co products.

๐—–๐—ข๐— ๐— ๐—œ๐—ฆ๐—ฆ๐—œ๐—ข๐—ก๐—˜๐—ฅ ๐— ๐—˜๐—ก๐——๐—ข๐—ญ๐—”, ๐—•๐—œ๐—ฅ ๐——๐—˜๐—Ÿ๐—˜๐—š๐—”๐—ง๐—œ๐—ข๐—ก ๐—ฆ๐—›๐—”๐—ฅ๐—˜ ๐—ฃ๐—›๐—œ๐—Ÿ๐—œ๐—ฃ๐—ฃ๐—œ๐—ก๐—˜ ๐—ง๐—”๐—ซ ๐—ฅ๐—˜๐—™๐—ข๐—ฅ๐—  ๐—˜๐—ซ๐—ฃ๐—˜๐—ฅ๐—œ๐—˜๐—ก๐—–๐—˜ ๐—”๐—ง ๐Ÿฑ๐Ÿฑ๐—ง๐—› ๐—ฆ๐—š๐—”๐—ง๐—”๐—ฅ ๐—”๐—ก๐—ก๐—จ๐—”๐—Ÿ ๐— ๐—˜๐—˜๐—ง๐—œ๐—ก๐—š ๐—œ๐—ก ๐—ฆ๐—œ๐—ก๐—š๐—”๐—ฃ๐—ข๐—ฅ๐—˜Bu...
17/09/2026

๐—–๐—ข๐— ๐— ๐—œ๐—ฆ๐—ฆ๐—œ๐—ข๐—ก๐—˜๐—ฅ ๐— ๐—˜๐—ก๐——๐—ข๐—ญ๐—”, ๐—•๐—œ๐—ฅ ๐——๐—˜๐—Ÿ๐—˜๐—š๐—”๐—ง๐—œ๐—ข๐—ก ๐—ฆ๐—›๐—”๐—ฅ๐—˜ ๐—ฃ๐—›๐—œ๐—Ÿ๐—œ๐—ฃ๐—ฃ๐—œ๐—ก๐—˜ ๐—ง๐—”๐—ซ ๐—ฅ๐—˜๐—™๐—ข๐—ฅ๐—  ๐—˜๐—ซ๐—ฃ๐—˜๐—ฅ๐—œ๐—˜๐—ก๐—–๐—˜ ๐—”๐—ง ๐Ÿฑ๐Ÿฑ๐—ง๐—› ๐—ฆ๐—š๐—”๐—ง๐—”๐—ฅ ๐—”๐—ก๐—ก๐—จ๐—”๐—Ÿ ๐— ๐—˜๐—˜๐—ง๐—œ๐—ก๐—š ๐—œ๐—ก ๐—ฆ๐—œ๐—ก๐—š๐—”๐—ฃ๐—ข๐—ฅ๐—˜

Bureau of Internal Revenue (BIR) Commissioner Charlito Martin R. Mendoza and the BIR delegation shared the Philippinesโ€™ tax reform experience with fellow tax administrations from across the Asia-Pacific during the 55th Annual Meeting of the Study Group on Asia-Pacific Tax Administration and Research (SGATAR), held from September 8 to 10, 2026, in Singapore.

Held under the theme โ€œShaping the Future of Tax: Advancing Technology, Building Trust, Cultivating Talents,โ€ the meeting brought together 202 delegates and participants from 19 SGATAR member jurisdictions, three observer jurisdictions, and 10 international organizations.

Commissioner Mendoza represented the Philippines at the Heads of Delegation Forum, where he spoke on โ€œStrengthening Tax Morale and Building Trust,โ€ also joined by Deputy Commissioner Marissa O. Cabreros and Director Marlon Fritz Broto.

โ€œWhen we began our reforms, we started by listeningโ€”to taxpayers, business organizations, tax practitioners, and our own revenue officers. What we heard pointed to a deeper challenge: rebuilding the fiscal contract between taxpayers and the tax administration,โ€ Commissioner Mendoza said.

He presented the BIRโ€™s DARES reform agenda as the framework for its taxpayer-centric reforms in digitalization, audit administration, revenue, employee empowerment, and stakeholder engagement.

Members of the BIR delegation also participated in SGATARโ€™s three technical Working Groups, where member tax administrations exchanged experiences and developed recommendations on major tax administration issues.

Deputy Commissioner Larry M. Barcelo chaired Working Group 1, โ€œTax Transparency: Balancing Capacity and Priorities Amid Changing Landscapes,โ€ joined by Regional Director Dante E. Tan and Robbie M. Baรฑaga. The group discussed readiness for evolving exchange-of-information standards, data quality and effective use, governance, and regional cooperation.

Assistant Commissioner Edgar B. Tolentino and Atty. Brianna Kay T. De Los Santos participated in Working Group 2, โ€œNavigating Global Tax Challenges: Global Minimum Tax Implementation and Dispute Prevention and Resolution Mechanisms,โ€ which discussed Global Minimum Tax implementation, administrative readiness, tax certainty, capacity-building, and mechanisms for preventing and resolving disputes.

Deputy Commissioner Ma. Rosario Charo Enriquez-Curiba and Jon Michael Joseph Angeles participated in Working Group 3, โ€œOperational Insights on Transforming Tax Processes through Digitalisation,โ€ covering digital services, e-invoicing, data, automation and artificial intelligence, process redesign, data governance, and human oversight.

The Heads of Delegation also confirmed New Zealand as host of the 56th SGATAR Annual Meeting in 2027, while the Philippines proposed to host the 57th SGATAR Annual Meeting.

At the Closing Ceremony, Commissioner Mendoza delivered the โ€œAddress by the Representative of the Heads of Delegation.โ€ In his remarks, he noted the Philippinesโ€™ long history with SGATAR, recalling that the Philippine delegation proposed the creation of the Study Group in 1970 and hosted its first meeting the following year.

Attending SGATAR for the first time as Commissioner, Mendoza said the meeting demonstrated the value of tax administrations openly sharing their experiences, solutions, and practical approaches with one another.

โ€œWe come here not only to share what we know, but also to learn what others may be doing better. We will go home not simply admiring what other jurisdictions are doing. We will go home with practical ideas that we can tailor to our own circumstances and put to work in our administrations,โ€ Commissioner Mendoza said.

17/09/2026

๐—ฃ๐—”๐—ก๐—ข๐—ข๐—ฅ๐—œ๐—ก | ๐— ๐—”๐—Ÿ๐—”๐—–๐—”ร‘๐—”๐—ก๐—š: ๐—ฉ๐—”๐—ง ๐—œ๐—ก๐—”๐—Ÿ๐—œ๐—ฆ ๐—ฆ๐—” ๐—”๐—Ÿ๐—Ÿ๐—ข๐—ช๐—”๐—•๐—Ÿ๐—˜ ๐—ฆ๐—ฌ๐—ฆ๐—ง๐—˜๐—  ๐—Ÿ๐—ข๐—ฆ๐—ฆ ๐—–๐—›๐—”๐—ฅ๐—š๐—˜ ๐—ฃ๐—”๐—ฅ๐—” ๐— ๐—”๐—ฃ๐—”๐—š๐—”๐—”๐—ก ๐—”๐—ก๐—š ๐—ฆ๐—œ๐—ก๐—š๐—œ๐—Ÿ ๐—ฆ๐—” ๐—ž๐—จ๐—ฅ๐—ฌ๐—˜๐—ก๐—ง๐—˜

Alinsunod sa direktiba ni Pangulong Ferdinand R. Marcos Jr. na magpatupad ng mga hakbang na makapagpapagaan sa gastusin ng bawat pamilyang Pilipino, inalis na ng Bureau of Internal Revenue (BIR) ang Value-Added Tax (VAT) sa allowable system loss charge na pasok sa cap na itinakda ng Energy Regulatory Commission (ERC).

Sa ilalim ng Revenue Memorandum Circular (RMC) No. 97-2026 na inilabas nitong Setyembre 14, hindi na isasama sa VAT computation ang allowable system loss charge, kaya mababawasan ang halagang ipinapasa sa mga konsumer sa kanilang bill sa kuryente.

Ayon kay BIR Commissioner Charlito Martin R. Mendoza, bahagi ito ng patuloy na pagsisikap ng BIR na magpatupad ng praktikal at agarang tax reforms na direktang napapakinabangan ng taumbayan.

Basahin ang Revenue Memorandum Circular No. 97-2026:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2097-2026_redacted.pdf

๐—–๐—ข๐— ๐— ๐—œ๐—ฆ๐—ฆ๐—œ๐—ข๐—ก๐—˜๐—ฅ ๐— ๐—˜๐—ก๐——๐—ข๐—ญ๐—”, ๐—ž๐—จ๐— ๐—”๐—ง๐—”๐—ช๐—”๐—ก ๐—ž๐—”๐—ฌ ๐—ฃ๐—•๐—•๐—  ๐—ฆ๐—” ๐—›๐—”๐—ก๐——๐—ข๐—š ๐—ก๐—š ๐—ฃ๐—”๐—ก๐—š๐—จ๐—Ÿ๐—ข ๐—ฆ๐—” ๐—Ÿ๐—˜๐—ฌ๐—ง๐—˜Bilang kinatawan ni Pangulong Ferdinand R. Marcos ...
17/09/2026

๐—–๐—ข๐— ๐— ๐—œ๐—ฆ๐—ฆ๐—œ๐—ข๐—ก๐—˜๐—ฅ ๐— ๐—˜๐—ก๐——๐—ข๐—ญ๐—”, ๐—ž๐—จ๐— ๐—”๐—ง๐—”๐—ช๐—”๐—ก ๐—ž๐—”๐—ฌ ๐—ฃ๐—•๐—•๐—  ๐—ฆ๐—” ๐—›๐—”๐—ก๐——๐—ข๐—š ๐—ก๐—š ๐—ฃ๐—”๐—ก๐—š๐—จ๐—Ÿ๐—ข ๐—ฆ๐—” ๐—Ÿ๐—˜๐—ฌ๐—ง๐—˜

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.

โ€œSapagkat para sa Pangulo, ang pinakamahalagang handog sa araw na ito ay ang pagkakataong makapaglingkod sa sambayanang Pilipino. Kayaโ€™t sa pagdiriwang ng kanyang kaarawan, inilalapit natin ang mga serbisyo ng pamahalaan sa ating mga kababayan sa ibaโ€™t ibang siyudad at lalawigan.โ€

Kasama ni Commissioner Mendoza sa Palo ang mga opisyal ng BIR Revenue Region No. 14 โ€“ Eastern Visayas, ang Pamahalaang Panlalawigan ng Leyte, at mga kinatawan ng ibaโ€™t ibang kalahok na ahensya ng pamahalaan.

Kabilang sa mga serbisyong inihatid sa Leyte ang:
โ€ข tulong sa trabaho at kabuhayan;
โ€ข serbisyong pangkalusugan;
โ€ข suporta para sa mga magsasaka at maliliit na negosyante;
โ€ข scholarship at educational assistance;
โ€ข tulong para sa OFWs at kanilang mga pamilya; at
โ€ข iba pang frontline services ng pamahalaan.

Sa pagtatapos ng programa, nagpasalamat si Commissioner Mendoza sa pagkakataong makibahagi ang BIR sa aktibidad.

โ€œIto na siguro ang pinakamagandang paraan ng pagdiriwang ng birthday ng Panguloโ€”ang makasama ang ating mga kababayan at maihatid sa kanila ang mga serbisyong kailangan nila.

Nagpapasalamat tayo kay Pangulong Bongbong Marcos dahil naging bahagi ang BIR ng Handog ng Pangulo at nabigyan tayo ng pagkakataong makapaglingkod nang direkta sa ating mga kababayan,โ€ ayon kay Commissioner Mendoza.

๐—•๐—œ๐—ฅ ๐— ๐—ข๐—ก๐—ง๐—›-๐—Ÿ๐—ข๐—ก๐—š ๐—ก๐—”๐—ง๐—œ๐—ข๐—ก๐—ช๐—œ๐——๐—˜ ๐—˜๐—ก๐—™๐—ข๐—ฅ๐—–๐—˜๐— ๐—˜๐—ก๐—ง ๐——๐—ฅ๐—œ๐—ฉ๐—˜ ๐—ฌ๐—œ๐—˜๐—Ÿ๐——๐—ฆ ๐— ๐—”๐—๐—ข๐—ฅ ๐—ฆ๐—˜๐—œ๐—ญ๐—จ๐—ฅ๐—˜๐—ฆ, ๐— ๐—ข๐—ฉ๐—˜๐—ฆ ๐—ง๐—”๐—ซ๐—ฃ๐—”๐—ฌ๐—˜๐—ฅ๐—ฆ ๐—•๐—”๐—–๐—ž ๐—ง๐—ข ๐—–๐—ข๐— ๐—ฃ๐—Ÿ๐—œ๐—”๐—ก๐—–๐—˜The Bureau of Inter...
17/09/2026

๐—•๐—œ๐—ฅ ๐— ๐—ข๐—ก๐—ง๐—›-๐—Ÿ๐—ข๐—ก๐—š ๐—ก๐—”๐—ง๐—œ๐—ข๐—ก๐—ช๐—œ๐——๐—˜ ๐—˜๐—ก๐—™๐—ข๐—ฅ๐—–๐—˜๐— ๐—˜๐—ก๐—ง ๐——๐—ฅ๐—œ๐—ฉ๐—˜ ๐—ฌ๐—œ๐—˜๐—Ÿ๐——๐—ฆ ๐— ๐—”๐—๐—ข๐—ฅ ๐—ฆ๐—˜๐—œ๐—ญ๐—จ๐—ฅ๐—˜๐—ฆ, ๐— ๐—ข๐—ฉ๐—˜๐—ฆ ๐—ง๐—”๐—ซ๐—ฃ๐—”๐—ฌ๐—˜๐—ฅ๐—ฆ ๐—•๐—”๐—–๐—ž ๐—ง๐—ข ๐—–๐—ข๐— ๐—ฃ๐—Ÿ๐—œ๐—”๐—ก๐—–๐—˜

The Bureau of Internal Revenue (BIR) reported major apprehensions and seizures following a month-long nationwide enforcement drive covering fuel, illicit v**e products, sabong operations, and Cash Register Machine/Point-of-Sale (CRM/POS) compliance.

The consolidated results were presented during the 2026 National Enforcement Command Center Reporting on September 3, 2026, at Revenue Region No. 8A โ€“ Makati City.

In the sabong operations, BIR teams inspected 11 cockpit arenas across seven Revenue Regions in Metro Manila and South Luzon and identified 297 machines and devices without a Permit to Use and not included in BIR records. In Revenue Region No. 6 โ€“ City of Manila, the Bureau also completed the destruction of 240,550 illicit v**e products with an estimated tax liability of โ‚ฑ1.54 billion, ensuring that the seized products could no longer return to the market.

Fuel Testing and Marking operations were likewise conducted in seven (7) Revenue Regions, covering 421 fuel stations tested nationwide. Of these, 257 stations tested positive for fuel marking, while 164 failed confirmatory testing and were subsequently locked. The operations generated total collections of โ‚ฑ20.04 million, while 137 establishments were identified for corrective marking. Meanwhile, the nationwide CRM/POS Post-Evaluation from August 24 to 28, 2026 covered 7,685 establishments and 14,806 machines. Of these, 842 establishments were found with violations or discrepancies, 385 machines were sealed, and โ‚ฑ25.11 million in penalties were assessed, of which โ‚ฑ2.60 million had been collected.

Commissioner Charlito Martin R. Mendoza emphasized enforcement's broader deterrent effect.

โ€œEnforcement is foremost a deterrent. They tell those who deliberately violate the law that there are consequences. They encourage those who have been remiss to return to compliance. And they show the majority of our taxpayers who comply that we will protect the tax base and we will not simply let tax evaders off the hook,โ€ Commissioner Mendoza said.

The BIR will continue follow-up inspections to ensure sustained compliance. Seizure and forfeiture proceedings will also continue where applicable, with appropriate cases to be filed when warranted by the facts and the law.

โ€œEnforcement must always be firm and fair. We enforce the law professionally and with respect for taxpayersโ€™ rights,โ€ Commissioner Mendoza said.

Regional Directors and Revenue District Officers also reported issues encountered in the field, identified needed improvements in policy, coordination, logistics, and ex*****on, and shared lessons from their operations as enforcement efforts continue and expand nationwide.

Joining Commissioner Mendoza were the Deputy Commissioners, Assistant Commissioners, officials of the Large Taxpayers Service, Regional Directors, and Revenue District Officers nationwide.

๐—•๐—œ๐—ฅ ๐—ฅ๐—˜๐— ๐—ข๐—ฉ๐—˜๐—ฆ ๐—ฉ๐—”๐—ง ๐—ข๐—ก ๐—ฆ๐—ฌ๐—ฆ๐—ง๐—˜๐—  ๐—Ÿ๐—ข๐—ฆ๐—ฆ ๐—–๐—›๐—”๐—ฅ๐—š๐—˜The Bureau of Internal Revenue (BIR), under Commissioner Charlito Martin R. Mendoza...
17/09/2026

๐—•๐—œ๐—ฅ ๐—ฅ๐—˜๐— ๐—ข๐—ฉ๐—˜๐—ฆ ๐—ฉ๐—”๐—ง ๐—ข๐—ก ๐—ฆ๐—ฌ๐—ฆ๐—ง๐—˜๐—  ๐—Ÿ๐—ข๐—ฆ๐—ฆ ๐—–๐—›๐—”๐—ฅ๐—š๐—˜
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.

Commissioner Mendoza said the issuance delivers on the BIRโ€™s earlier commitment to act once the necessary regulatory basis was in place, in line with President Ferdinand R. Marcos Jr.โ€™s directive to pursue measures that can provide practical relief to consumers.

โ€œEvery peso saved by consumers counts. This may be one part of a broader effort to bring down electricity costs, but it is relief that can be implemented under existing law. While Congress continues to consider wider reforms on electricity charges and taxes, the BIR is acting on the measures within its authority that can reduce the burden on consumers,โ€ Commissioner Mendoza said.

RMC No. 97-2026 circularizes ERC Resolution No. 26, Series of 2026 and formally recognizes the allowable system loss charge within the ERC-approved cap as a government-mandated charge excluded from gross sales for VAT purposes. It is therefore not subject to output VAT and creditable withholding on VAT. The exclusion does not extend to income tax and the corresponding creditable withholding tax.

For VAT purposes, the allowable system loss charge must be separately identified in the billing statement, invoice, or similar document. Generation companies, the National Grid Corporation of the Philippines (NGCP), distribution utilities, electric cooperatives, and other affected taxpayers must also ensure proper billing, accounting, reporting, and separate identification of the charge in accordance with applicable ERC rules and tax regulations.

โ€œFor consumers, the practical effect is straightforward: once the new rules become effective, VAT will no longer be imposed on the allowable system loss portion of the electricity bill. That means a lower amount will be passed on to consumers on covered billings and transactions,โ€ Commissioner Mendoza said.

The issuance builds on earlier BIR action on government-mandated electricity charges. Under RMC No. 60-2026, the BIR had already clarified the tax treatment of the Lifeline Subsidy, Green Energy Auction Allowance, and other specified government-mandated charges. RMC No. 97-2026 continues this approach by extending the VAT treatment to the allowable system loss charge.

โ€œPresident Ferdinand R. Marcos Jr and Finance Secretary Frederick Go have consistently emphasized that our reforms should translate into benefits that people can actually feel. This is the kind of reform we want to keep pursuing at the BIR: focused, lawful, and practical. No single measure will solve the entire cost of electricity, but where the tax rules allow us to reduce what consumers have to pay, we at the BIR will act,โ€ Commissioner Mendoza said.

Read the full RMC No. 97-2026 here:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2097-2026_redacted.pdf

๐—ฃ๐—”๐—”๐—Ÿ๐—”๐—Ÿ๐—” ๐—ฃ๐—”๐—ฅ๐—” ๐—ฆ๐—” ๐— ๐—š๐—” ๐—˜๐— ๐—ฃ๐—Ÿ๐—˜๐—ฌ๐—”๐——๐—ข ๐—”๐—ง ๐—œ๐—•๐—” ๐—ฃ๐—”๐—ก๐—š ๐—ก๐—ข๐—ก-๐—•๐—จ๐—ฆ๐—œ๐—ก๐—˜๐—ฆ๐—ฆ ๐—ง๐—”๐—ซ๐—ฃ๐—”๐—ฌ๐—˜๐—ฅ๐—ฆ:HUWAG KALIMUTANG I-TRANSFER ANG IYONG RDO REGISTRATION....
17/09/2026

๐—ฃ๐—”๐—”๐—Ÿ๐—”๐—Ÿ๐—” ๐—ฃ๐—”๐—ฅ๐—” ๐—ฆ๐—” ๐— ๐—š๐—” ๐—˜๐— ๐—ฃ๐—Ÿ๐—˜๐—ฌ๐—”๐——๐—ข ๐—”๐—ง ๐—œ๐—•๐—” ๐—ฃ๐—”๐—ก๐—š ๐—ก๐—ข๐—ก-๐—•๐—จ๐—ฆ๐—œ๐—ก๐—˜๐—ฆ๐—ฆ ๐—ง๐—”๐—ซ๐—ฃ๐—”๐—ฌ๐—˜๐—ฅ๐—ฆ:

HUWAG KALIMUTANG I-TRANSFER ANG IYONG RDO REGISTRATION.

Alinsunod sa Revenue Memorandum Order (RMO) Nos. 37-2019 at 91-2024, ang mga empleyadong purely compensation income earners ay kailangang ilipat ang kanilang BIR registration sa RDO na may hurisdiksyon sa kanilang place of residence, at hindi sa RDO ng kanilang bagong employer.

Pwede itong gawin online gamit ang ORUS o TRRA Portal, o mag-apply nang personal sa iyong kasalukuyan o sa lilipatang RDO.
Basahin ang gabay na ito para malaman ang mga requirements at ang proseso ng paglipat ng iyong RDO registration.

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