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System loss refers to the electricity that has already been generated and paid for but is lost before it reaches consumers.
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 96-2026 to clarify the VAT refund rules for export-oriented enterprises (EOEs) under RMC No. 37-2025.
Tax incentives may be clear in principle, but putting them into practice can raise unexpected but practical questions.
This year, the Bureau of Internal Revenue (BIR) launched its DARES reform agenda, a five-point framework anchored on digital and data transformation, audit reform and accountability, revenue collection and base protection, employee empowerment and welfare promotion, and service excellence and stakeholder engagement.
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