RMC No. 2-2026 — Circularizing Memorandum Circular (MC) No. 111 dated December 18, 2025 of the Office of the President, Malacañang Palace

Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City PILIPINAS BAGONG

December 22,2025

REVENUE MEMORANDUM CIRCULAR NO. 002-2026

SUBJECT :CIRCULARIZING MEMORANDUM CIRCULAR (MC) NO.111 DATED DECEMBER 18, 2025OF THEOFFICE OF THE PRESIDENT

MALACANANG PALACE

TO : ALL REVENUE OFFICIALS,EMPLOYEES AND OTHERS CONCERNED

For the information and guidance of all concerned, circularized hereunder is MC No. 111 dated December 18,2025 of the Office of the President, Malacanang, Palace, as follows:

Year's activities and to allow them to travel to and from different regions in the country. work in all government offices is hereby suspended on 29 December 2025 (Monday) and 2 January 2026 (Friday). "In order to provide government employees full opportunity to celebrate New

response duties must continue to remain operational.. Agencies responsible for basic, vital and health services, preparedness and

of their respective heads. The suspension of work in private companies and offices is left to the discretion

This Circular shall take effect immediately

of our Lord Two Thousand and Twenty-Five. DONE,in the City of Manila,Philippines, this 18th day of December, in the Year

accordingly and give this Circular a wide publicity as possible. All revenue officials, employees, and others concerned are hereby enjoined to be guided

P-1 CHARLITO MARTIN R. MENDOZA Commissioner of Internal Revenue

RECORDS MANAGEMENTDIVISION DBUREAU OFINTERNALREVENUE

JAN 1 2 2026

BY ADMINUNIT- TM 9:StAm

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph