RMC No. 93-2026 — Circularizing the Implementing Rules and Regulations of Republic Act No. 12253 Otherwise Known as the "Enhanced Fiscal Regime for Large-Scale Metallic Mining Act" Digest | Full Text | Annex A

BUREAU OF INTERNALREVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building National Office Building Quezon City PILIPINAS BAGONG AUG 13. 2026

REVENUE MEMORANDUM CIRCULAR NO._0 9 3 - 2 0 2 6

SUBJECT :Circularizing the Implementing Rules and Regulations of Republic Act No Metallic Mining Act" 12253 Otherwise Known as the "Enhanced Fiscal Regime for Large-Scale

TO : All Internal Revenue Officials, Employees, and Others Concerned

others concerned, attached as Annex "A" hereof is a copy of the Implementing Rules and For the information and guidance of all internal revenue officials, employees, and

Large-Scale Metallic Mining Industry Amending for the Purpose Sections 34(B), 287, and the Regulations (IRR) of Republic Act No. 12253 or An Act Enhancing the Fiscal Regime for the

Subjects of Title VI and Chapter VII Thereof, and Creating New Sections 151-A, 151-B, 151- C, 151-D, And 287-A, All Under Republic Act No. 8424, Otherwise Known as the National

Purposes". Internal Revenue Code of 1997, as Amended, Appropriating Funds Therefor, and for Other

Times on December 20, 2025. The abovementined IRR took effect immediately upon its publication in the Manila

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

CHARLITO MARTIN R. MEADOZA Commissioner of Internal Revenue

K-1-EACRII S BUREAUOFINTERNALREVENUE RECORDSMANAGF 00000580 :.617

1050 E C

AUG 1 3 2026

ADMiN UNITM93SQM S

BY: TIME:

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