RMC No. 22-2026 — Circularizing the Frequently Asked Questions on the 2026 Omnibus Rules on the Statement of Assets, Liabilities and Net Work (SALN) Digest | Full Text | Annex A

BUREAU OFINTERNALREVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building March 2, 2026 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO.0 2_2_ - 2 0 2 6

SUBJECT Circularizing the Frequently Asked Questions on the 2025 and Net Worth (SALN) Omnibus Rules on the Statement of Assets, Liabilities

TO . All Internal Revenue Officials and Employees Concerned

Net Worth (SALN). employees, attached as Annex "A" hereof is the copy of Frequently Asked Questions on the 2025 Omnibus Rules on the Statement of Assets, Liabilities and For the information and guidance of all internal revenue officials and

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

CHARLITO MARTIN R.MENDOZA Commissioner of Internal Revenue

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SUREAU OFINTERNALREVENUE CORDS MANAGEMENT DIVISION

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MAR 3 0 2025

B ADMINUNIT. JIME i0:229m

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