RMC No. 74-2026 — Circularizing the Additional List of Personal Equity and Retirement Account (PERA) Unit Investment Trust Funds (UITFs) Duly Approved by the Bangko Sentral ng Pilipinas (BSP)

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building JUL 0 6' 2026 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO. 0 7. 4 - 2 0 2 6

SUBJECT :Circularizing the Additional List of Personal Equity and 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

This Circular is issued to publish the additional list of PERA UITFs duly approved by the BSP and supplements the list of accredited PERA investment products contained in Revenue Memorandum Circular Nos. 131-2016, 30-2017, 25-2021, and 3-2026. In a letter dated June 4, 2026 (Annex A), the BSP formally notified the Bureau of Internal Revenue of the accreditation of two (2) new PERA UITFs/investment products, to wit:

ATRAM PERA Global ATRAM PERA Global Uh st Fund Name Fund Classification Trust Entity / Institution Equity Fund Feeder Fund (PERA GDAFF) ATRAM Trust Corporation Dividend Accumulation Corporation Multi-Asset Fund ATRAM Trust Allocation Feeder Fund (PERA GAFF) 2 000 3 C Du 9ZOZ 90 7nr 3 LIN NIG C

Fund Structure Feeder Fund Feeder Fund

Base Currency Philippine Peso Philippine Peso O (G Investor Risk Profile Aggressive Aggressive

Target Fund Fidelity Funds - Global Dividend Fund BlackRock Global Funds - Global Allocation Fund

Target Fund Jurisdiction Luxembourg Luxembourg

It is emphasized that only income generated from the investments and reinvestments of PERA assets in the PERA investment products duly approved/accredited by the concerned Regulatory Authority shall be exempt from income taxes under Rule 11 of the Rules and Regulations Implementing Republic Act No. 9505, otherwise known as the Personal Equity and Retirement Account (PERA) Act of 2008, and Section 9 of Revenue Regulations No. 17- 2011. Moreover, income from investments and reinvestments of PERA assets in government securities is likewise exempt from income taxes under the said provisions.

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

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

CHARLITO MARTIN R. MENDOZA

Commissioner of Internal Revenue

I-2/mos

00000372 BUREAUOFINTERNALREVENUE RECORDS MANAGEMENT DIVISION

JUL 0 6 2026

ADMINUNIT W a.TSPm BY TIME

REVENUE MEMORANDUM CIRCULAR Circularizing the Additional List of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds(UITFs)Duly Approved by the Bangko Sentral ng Pilipinas(BSP Page 2 of 2