RMO No. 9-2026 — Prescribing the Allocation of the CY 2026 BIR Collection Goal by Implementing Office Digest | Full Text | Emerging CY 2026 Goal Annexes | BESF CY 2026 Goal Annexes

Bringing In Revenues for Nation-Building BUREAU OF INTERNALREVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City PILIPINAS BAGONG

March 26,2026

REVENUEMEMORANDUM ORDER NO.0 09 -2026

TO All Revenue Officials and Employees Concerned

SUBJECT Prescribing the Allocation of the CY 2026 BIR Collection Goal

by Implementing Office

BACKGROUND The Department of Finance (DOF) initially set the Bureau of Internal Revenue's (BIR) overall collection goal for CY 2026 at 3.580 Trillion.This target,based on the FY 2026 BESF per191st DBCC dated June 23,2025,exceeds the CY2025actual collection of 3.110Trillion

from BIR Operations and123.902 Billion from Non-BIR Operations. by 470.086 Billion,or 15.12%.The CY 2026 collection goal consists of 3.456 Trillion

as approved through the 192nd DBCC meeting on December 9,2025.The Emerging Revenue but remains 321.463 Billion(10.34%)higher than the CY 2025 actual collection. Target is 148.622 Billion or (4.15% lower than the previous goal of 3.580 Trillion Subsequently, the BIR's CY 2026 collection target was revised to 3.431 Trillion

I OBJECTIVE

This Order is issued to establish the following: 1. The policies, methodology and guidelines to be applied in the allocation of the CY 2026 Collection Goal;andl 2. The resulting distribution of the collection goal to the Large Taxpayers Service LTS

and the Revenue Regions(RRs),including Large Taxpayers Divisions(LTDs)/Revenue District Offices(RDOs)

DEFINITION OF TERMS Y A.Collections from Non-BIR Operations-refer to Final Withholding Tax(under Income

ADMIN UNIT MAR 31 2026 B HEe Government Securities. Taxes) and Documentary Stamp Tax collections arising from transactions involving

B.. Collections from BIR Operations -consist of Income Taxes,Value-Added TaxExcise

Taxes, Percentage Taxes, and Other Taxes generated from transactions not classified

LORw E e E TUA Implementing Offices IOs-refer to the BIR's collecting offices,namely the LTS RRs and the LTDs/RDOs as Non-BIR Operations.

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman Quezon City Trunkline:8981-70008929-7676 Website:www.bir.gov.ph

N GENERAL POLICIES AND GUIDELINES

Iv. GENERAL POLICIES AND GUIDELINES

The following policies and guidelines were observed in relation to the data requirements and the allocation methodology employed in computing the collection goals of IOs:

A. Data Used 1.CY 2025 Actual Collections from the Revenue Accounting Division (RAD

as reconciled with the Bureau of the Treasury(BTr)as of February 24,2026. 2.Refinements applied to the CY 2025 Collections data:

a. Non-recurring transactions from January to December,2025 (Source:RRs/RDOs

Reports submitted as of February 20,2026),the criteria under the Attrition Law

DOFBureau of internal RevenueBIR)Bureau of Customs BOC) and the (RA 9335)with Joint Implementing Rules and Regulations(Department of Finance

amended Rules and Regulations per RMC No.60-2021 dated May 17,2021was considered based on the following definition:

"Non-recurring transactions shall refer to one-time transactions that are substantial in amount i.e., the amount of ten percent (10%) or more of a District's Collections for the particular month including the following (i Capital Gains Taxes from the sale of real properties or shares of stocks (on a per transaction basis)(ii Documentary Stamp Taxes iii Estate and Donor's Taxes and (iv) Special Projects. The Attrition Law further clarifies that,for the BIR,the term District"refers to a Revenue Region.Provided,however,that the Large Taxpayer Service LTS) shall be deemed a District for purposes of the Act and its implementing rules and regulations. Accordingly,the determination of non-recurring transactions of a Revenue District Office (RDO) or Large Taxpayer Division (LTD) must be based on the total collection of the corresponding Revenue Region or LTS,as applicable,for any particular month. Applying this criterion, however, presents significant difficulty for the implementing offices in qualifying non-recurring transactions at the RDO/LTD level. Hence,for Calendar Year 2025,the following alternative methodologies were adopted:

1. Four percent 4%) of the RDO's/LTD's total annual collection for the

2. Ten percent (10%) of the RDO's/LTD's collection for any given month of immediately preceding year;or the immediately preceding year; b. Registration Fee collections, which will no longer be imposed following the

implementation of the Ease of Paying Taxes (EOPT) Act,January to December 2025Source:BIR Form No.1209 Reports,as of February 12,2026) c. Collections from Estate Tax Amnesty, January to December 2025 as of September 10,2025) (Source: Assessment Performance Monitoring RP 0000000 TGNTC Division ANAGEMENT DIVISION RNALREVENE Report,

MAR 31 2026

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d. Collections from enlisted Large Taxpayers,these exclude collections from Capital

Gains Tax as well as Creditable Withholding Taxes on the Sale of Real Property and the corresponding Documentary Stamp Taxes,which shall remain with the RDO having jurisdiction of where the property is located (Source:Information Systems Development and Operations Service/Information Systems Group,as extracted from Integrated Tax Systems-Collections and Bank Reconciliation as of January 18 2026) e. Collections from identified transferred-in and transferred-out taxpayers,such as

those arising from significant business restructuring, relocation, or similar movements, including closures of business with material collections, were duly considered. These collections were properly documented, with detailed information on tax filings and payments by tax type for closed businesses transferred-in taxpayers, and transferred-out taxpayers, to ensure accurate accounting (Source:RDO Reports as of February20,2026) f.Collections from Excise Taxes (Source:BIR Form No.1209 Reports,as of February

12,2026;and g. Non-cash collections such as Tax Remittance Advice (TRA) including remittance from Department of Public Works and Highways (Source: Miscellaneous

Release OrderSARO)SourceRAD,February12,2026) Operations Monitoring Division(MOMD),January 28,2026)and Special Allotment

3.Other Data Considered

CY 2026 Macroeconomic Assumptions and Indicators (Sources:FY 2026 BESF C

meeting held on December 9,2025 191st DBCC dated June 23,2025 and 2026 Emerging Collection,192nd DBCC

b. CY 2026 Collection Goal by Major Tax Type(Sources:FY 2026 BESF,191st DBCC

dated June 23,2025 and 2026 Emerging Collection,192nd DBCC meeting held on December 9, 2025);

C Data on Taxes on Treasury Bills (Government Securities)dated June 23,2025

and the estimated corresponding Documentary Stamp Tax sourced from BTr FY 2026 BESF,DBCC and December 9,2025,Emerging Collection,DBCC meeting

dated December 22,2025

d. Collections from VAT on Digital Services (Source:MOMD,as of January 22

2026) e Collections from Corporate Income Tax (Source:BIR Form No.1209 Reports as of February 12,2026);and E Collections from Bank Deposits-Corporate and Individual (Source: BIR Form

No. 1209 Reports, as of February 12, 2026).

B Goal Allocation by Implementing Office C Given the abovementioned BESF and Emerging Collection Goals, this Order

ADMIN UNI MAR 3 1 2026 BESF Goal OfficeIO,considering the following prescribes the Allocation of the CY 2026 BIR Collection Goals,by Implementing

Y The trend of the monthly collection goal for CY 2026 follows the CY 2025 actual ME I'0Q T 1Ut collection trend, less collections that would affect the normal trend recurring transactions which include those that qualified within the threshold or seasonality of the collections across months in CY 2026.These comprise Non

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prescribed under RA No.9335 (Lateral Attrition Act and other special non- recurring transactions which account for at least 4% of CY 2024 total annual collection of the RDOs or 10% of RDO's collection for a particular month collections on Philippine Offshore Gaming Operators (POGO), Business Closure, Estate Tax Amnesty Non Cash Collection (TRA/SARO), 1702Q adjustments of payments and collections on Registration Fees which shall no longer be collected due to the approval of Ease of Paying Taxes(EOPT)Act;

2 The CY 2026 Goal for BIR Operations amounting to 3,456.012 Billion

is composed of Existing and New Measures amounting to 3,434.686 Billion and 21.326 Billion,respectively. a.Goal Allocation by IO

a.1.Existing Measures

1. The CY 2025 Refined Collection was computed by deducting collections from Non-Recurring Transactions, Registration Fees, Estate Tax Amnesty,Non-cash (TRA/SARO)transactions,Excise Taxes, and by adding or deducting, as applicable, the collections of Enlisted/Delisted and Transferred-in/Transferred-out taxpayers assigned to the concerned IOs for CY 2025. 2.The CY 2026 Total Goal for Excise Taxes, amounting to 359.651

Billion, was apportioned among the concerned offices as follows: 2.1.The Excise Taxes Goal for the following products was directly assigned to LTS

EXCISE TAXES In Billion Pesos) AMOUNT

Total 357.820 Alcohol Products 132.073 Tobacco Products 166.566 Mining Automobiles 10.016 6.543

Miscellaneous Sweetened Beverages Cosmetics Procedures Tobacco Inspection Fee 42.091 0.010 0.501 0.020 2.2.The Excise Tax Goal from Mining,amounting to 1.831 Billion

ReBead OFinterwal Aevendg 00000007 wasdistributedamong the actual collections from Mining. a ratio-and-proportion approach based on their respective CY 2025 Revenue Regions RRsusing

C 2 Non-cash collections were not subjected to regular rate of increase

ADMINUNIT MAR 31 2026 JME i'0pn The CY 2026 Collection Goals of the IOs for the remaining tax types amounting to 2,930.371Billion,were derived by applying a uniform for collection growth purposes. growth rate of 17.11%to their respective Refined CY2025 collections

This growth rate corresponds to the percentage increase in the Total CY 2026 BIR Operations Goal,net of special taxes,relative to the Total CY 2025 BIR Refined Collection.

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5.The Total Goal on Existing Measures is the sum of items "a.1.2

"a.1.3"and"a.1.4

a.2.New Measures

The Goal on New Measures,amounting to 21.326 Billionincludes revenues from the Value-Added Tax on Digital Services(DS),Windfall Tax on Mining,Royalty on Mining,CREATE MORE (CIT,the Capital Markets Efficiency Promotion Act(CMEPA), among others, and was allocated to the concerned Implementing Offices(IOs),where applicable a.3 The Total CY 2026 Goal by IO is the sum of the goals from both Existing Measures and New Measures.

b.Goal Allocation by Major Tax Type and by Month

on a monthly basis and by major tax type,based on the following: The Total CY 2026 Goals of the IOsas presented in Table 5A,were allocated

b.1. The Total CY 2026 targets assigned to the IOs by tax type were aligned

with the corresponding programs reflected in BESF;and b.2. The monthly distribution of the goals was based on the pattern

of Refined CY 2025 Monthly Collections. 3. The CY 2026 Goal for Non-BIR Operations, amounting to 123.902 Billion, was derived using the following considerations:

a. The FWT on Government Securities which was allocated based on the monthly trend provided by BTr; and b.The DST on Government Securities was sourced from the monthly program furnished by the BTr

Emerging Goal

1. The total monthly emerging collection goals from January to December 2026 were based on the joint allocation by the Bureau and DOF presented during the meeting held on February 18,2026 2.The CY 2026 Emerging Goal for BIR Operations amounting to 3,307.390 Billion is composed of Existing and New Measures amounting to 3,434.686 Billion

and21.326Billion,respectively a.Goal Allocation by IO:

a.1.Existing Measures

1. The CY 2025 Refined Collection was computed by deducting

collections from Non-Recurring Transactions, Registration Fees Estate Tax Amnesty,Non-cash (TRA/SARO)transactions,Excise Taxes

BUREAU OFINTERN FG0 00000007 C AGEMENTDIVISION VENU E assigned to the concerned IOs for CY 2025. of Enlisted/Delisted and Transferred-in/Transferred-out taxpayers and by adding or deducting, as applicable, the collections

MAR 3 1 2026

ADMIN UNI TMEISOPA B

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2. The CY 2026 Total Emerging Goal for Excise Taxes, amounting

to 359.059 Billion,was apportioned among the concerned offices as follows:

2.1.The Excise Taxes Goal for the following products

was directly assigned to LTS

EXCISE TAXES In Billion Pesos) AMOUNT

Total 356.999 Alcohol Products Tobacco Products Mining 128.623 172.493 11.270

Tobacco Inspection Fee Sweetened Beverages Automobiles Miscellaneous 38.473 0.008 5.752 0.354

Totals may not add up precisely due to rounding. Cosmetics Procedures 0.025

2.2.The Excise Tax Goal from Mining,amounting to 2.060 Billion was distributed among the Revenue Regions (RRs) using

CY 2025 actual collections from Mining. a ratio-and-proportion approach based on their respective

3. Non-cash collections were not subjected to regular rate of increase for collection growth purposes. 4. The CY 2026 Emerging Collection Goals of the IOs for the remaining

tax types,amounting to 2,782.341 Billion,were derived by applying a uniform growth rate of 11.19% to their respective Refined CY 2025 collections.This growth rate corresponds to the percentage increase in the Total CY 2026 Emerging BIR Operations Goal, net of special taxes,relative to the Total CY 2025 BIR Refined Collection. 5. The Total Emerging Goal on Existing Measures is the sum of items

"a.1.2""a.1.3"and"a.1.4" a.2.New Measures

The Emerging Goal on New Measures, amounting to 21.326 Billion includes revenues from the Value-Added Tax on Digital Services (DS),

the Capital Markets Efficiency Promotion Act (CMEPA),among others Windfall Tax on Mining, Royalty on Mining, CREATE MORE (CIT) and was allocated to the concerned Implementing Offices (IOs) where applicable. a.3.The Total CY 2026 Emerging Goal by IO is the sum of the goals from both

Existing Measures and New Measures. b.Goal Allocation by Major Tax Type and by Month

RUREALU OFINTERNAN REVENUFfolIOWing 00000007 D MANA DIVISIO were allocated on a monthly basis and by major tax type, based on the The Total CY 2026 Emerging Goals of the IOs, as presented in Table 5A

b.1.The total CY 2026 emerging targets assigned to the IOs by tax type MAR 31 2026 were aligned with the corresponding programs, as agreed during the 192ndDBCC meeting held on December 9,2025;and

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b.2. The monthly distribution of the emerging goal was based on the

agreement during the joint meeting of the Bureau and DOF on the proposed monthly and quarterly distribution of the goal, convened on February 18, 2026. 3.The CY 2026 Emerging Goal for Non-BIR Operations,amounting to 123.902

Billion,was derived using the following considerations a.The FWT on Government Securities which was allocated based on the monthly trend provided by BTr; and b.The DST on Government Securities was sourced from the monthly program furnished by the BTr.

C.Attachments

of all concerned revenue officials and personnel: The following tables are attached (per BESF and Emerging Goals) for the reference

TABLE I-BESF Goal

Table 1 Macroeconomic Indicators and Assumptions,CY 2026BESF Table 2 Monthly Collection Goal Allocation by Major Tax Type,CY 2026(BESF) Table 3 Total Collection Goal Allocation by Implementing Office,CY 2026(BESF)

Table 4 Collection Goal Allocation by Implementing Office and Major Tax Type,CY 2026BESF) Table 5A Monthly Total Collection Goal Allocation by Implementing Office,CY 2026(BESF)

Table 5B by Implementing OfficeCY 2026(BESF Monthly Collection Goal Allocation for Income Taxes

Table 5C Monthly Collection Goal Allocation for Excise Taxes by Implementing Office,CY 2026(BESF

Table 5D Monthly Collection Goal Allocation for Value-Added Tax by Implementing Office,CY 2026(BESF

Table 5E Monthly Collection Goal Allocation for Percentage Taxes by Implementing Office,CY 2026BESF

Table 5F Monthly Collection Goal Allocation for Other Taxes by Implementing Office,CY 2026BESF

TABLE II-Emerging Goal

Table 1 Macroeconomic Indicators and Assumptions,CY 2026(Emerging Table 2 Monthly Collection Goal Allocation by Major Tax Type,CY 2026(Emerging Table 3 Total Collection Goal Allocation by Implementing Office,CY 2026(Emerging

E ADMIN UNN G MAR 3 1 2026 P M IUTF Table 5A Table 4 Table 5B and Major Tax TypeCY 2026Emerging) by Implementing OfficeCY 2026Emerging by Implementing Office,CY 2026(Emerging) Collection Goal Allocation by Implementing Office Monthly Total Collection Goal Allocation Monthly Collection Goal Allocation for Income Taxes

50 C Table 5C by Implementing Office,CY 2026(Emerging) Monthly Collection Goal Allocation for Excise Taxes

0000007 Page 7 of 88

Table 5D Monthly Collection Goal Allocation for Value-Added Tax by Implementing Office,CY 2026 (Emerging)

Table 5E by Implementing Office,CY 2026Emerging) Monthly Collection Goal Allocation for Percentage Taxes

Table 5F by Implementing Office,CY 2026 (Emerging) Monthly Collection Goal Allocation for Other Taxes

D. Other Requirement

The Deputy Commissioner for Operations Group and the Assistant Commissioner of LTS shall provide the Deputy Commissioner for Resource Management Group the individual goal allocation of the concerned personnel assigned in the implementing units under their respective jurisdictions,within ten(10) working days upon the issuance of this Order.

To clarify the BESF-based collection goal will remain the official revenue target of the Bureau of Internal Revenue for compliance with the Attrition Act of 2005(Republic Actl No.9335),while the Emerging Collection Goal will serve as the operational benchmark for agency performance measurement,cash management,budget execution,and mandated reporting to stakeholders,unless instructed otherwise by the DBCC or DBM.

Nothing herein shall be construed as authorizing the imposition of administrative sanctions solely on the basis of revised collection goal variances absent proof of willful neglect or bad faith.

V. EFFECTIVITY

This Order shall take effect immediately

CHARLITO MARTIN R.MENDOZA Commissioner of Internal Revenue

00000007 B-3/aog BUREAU OFINTERNALREVENU DS MANAGEMENT DIVISION

2

MAR 31 2026

S AOMNUNIT- I'SopM

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