RMC No. 43-2026 — Circularizing Republic Act No. 12022, Entitled "An Act Defining the Crimes of Agricultural Economic Sabotage Prescribing Penalties Therefor, Vesting Jurisdiction Over Such Offenses with the Court of Tax Appeals Providing Mechanisms for its Implementation and Enforcement, Repealing for the Purpose Republic Act No. 10845 or the 'Anti-Agricultural Smuggling Act of 2016' " Digest | F

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building PILIPINAS BAGONG

MAY 13 2026

REVENUE MEMORANDUM CIRCULAR NC 043 -2026

SUBJECT: Circularizing Republic Act No. 12022, Entitled "AN ACT DEFINING

THE CRIMES OF AGRICULTURAL ECONOMIC SABOTAGE PRESCRIBING PENALTIES THEREFOR, VESTING JURISDICTION*: OVER SUCH OFFENSES WITH THE COURT OF tAX APPEALS+ PROVIDING MECHANISMS FOR ITS IMPLEMENTATION AND ENFORCEMENT, REPEALING FOR THE PURPOSE REPUBLIC ACT NO. 10845 OR THE 'ANTI-AGRICULTURAL SMUGGLING ACT OF 2016:

TO All Internal Revenue Officers and Others Concerned

For the information and guidance of all internal revenue officials, employees, and others concerned, attached herein is the copy of Republic Act No. 12022, entitled " AN ACT DEFINING THE CRIMES OF AGRICULTURAL ECONOMIC SABOTAGE. PRESCRIBING PENALTIES THEREFOR. VESTING JURISDICTION OVER SUCH OFFENSES WITH THE COURT OF TAX APPEALS. PROVIDING MECHANISMS FOR ITS IMPLEMENTATION AND ENFORCEMENT, REPEALING FOR THE PURPOSE REPUBLIC ACT NO. 10845 OR THE ANTI-AGRICULTURAL SMUGGLING ACT OF 2016

All internal revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible.

CHARLITO-MARTIN R. MENDGZA

Commissioner of Internal Revenue

K-1 00000193

RECORDS MANAGEMENT DIVISION BUREAUOF INTFRNA PEAR a FVENUI

MAY 13 2026

BY Gadmin unit. TIME: i0:00am

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