RMC No. 3-2026 — Circularizing Additional List of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds (UITFs) Duly Approved by the Bangko Sentral ng Pilipinas (BSP) Digest | Full Text | Annex A

BUREAU OFINTERNALREVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building PILIPINAS BAGONG

December 3, 2025

REVENUE MEMORANDUM CIRCULAR NO 003-2026

SUBJECT:Circularizing the Additional List of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds (UITFs) Duly

Approved by the Bangko Sentral ng Pilipinas (BSP)

TO All Internal Revenue Officers and Others Concerned

Under Section 9 of the Republic Act No.9505,otherwise known as the Personal Equity Retirement Account (PERA) Act of 2008, and its implementing Revenue Regulations (RR) No. 17-2011, as amended, all income earned from the investments and reinvestments of the maximum amount allowed under the Act shall be exempt from income tax, provided that the PERA investment products have been duly approved/accredited by the concerned Regulatory Authority.

as confirmed by the latter in its letter dated October 14, 2025, to wit: April 12, 2017, respectively, the hereunder list are additional PERA Unit Investment Trust Memorandum Circular (RMC Nos.131-2016 and 30-2017,dated December 13,2016, and Funds (UITFs)/investment products duly accredited by the Bangko Sentral ng Pilipinas (BSP), To supplement the list of accredited PERA investment products contained in Revenue

No. Institution Name of Fund Name Type Fund Denomi- nation Risk Profile

EastWest Banking Corporation EastWest PERA Peso Money Market Fund Market Money Peso Conservative

C EastWest Banking Corporation EastWest PERA Peso Intermediate Term Bond Fund Income Fixed Peso Moderate

3 EastWest Banking Corporation EastWest PERA Peso Lond Term Bond Fund Income Fixed Peso Aggressive

EastWest Banking Corporation Fund EastWest PSEi Tracker Equity Peso S RECORTS MANAGEMENT DIVISION UREAUOEINTERNALREVENUE Aggressive

1 Attached hereto as Annex "A" JAN 12 2026

BIR National ficeBldg., Senator Miriam Defensor-Santiago Avenue, Diimgn, QueRy UN Trunkline8981-70008929-7676 Website: www.bir.gov.ph IME jD'DOR M

PERA assets in the above-enumerated PERA investment products shall be exempt from income taxes under Rule 11 of the Rules and Regulations Implementing the PERA Act of 2008, and Section 9 of RR No. 17-2011. Moreover, income from investments and re-investments of provisions. PERA assets in government securities is likewise exempt from income taxes under the said It is emphasized that only income earned from the investments and re-investments of

wide a publicity as possible. All concerned are hereby enjoined to be guided accordingly and give this circular as

CHARLITO MARTIN R. MENDOZA

Commissioner of Internal Revenue

2

RECORDS MANAGEMENTDIVISION BUREAU OFINTERNAL REVENUE GT

JAN 12 2026

BY ADMINUNIT- TIME: 10:007

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