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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.
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 94-2026 to provide additional guidelines on the utilization of Personal Equity and Retirement Account Tax Credit Certificates (PERA TCCs). The Circular addresses common questions relating to the processing, release, validity, application, and monitoring of PERA TCCs under Republic Act No. 9505, otherwise known as the Personal Equity and Retirement Account (PERA) Act of 2008.
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