RMC No. 52-2026 — Circularizing Republic Act No. 12021, Entitled "An Act Providing for the Magna Carta of Filipino Seafarers" Digest | Full Text | RA No. 12021

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing in Revenues for Nation-Building REVENUE MEMORANDUM CIRCULAR NO. 0 5 2 - 2 0 2 6 MAY 2 L2JNAS BAONG

SUBJECT : Circularizing Republic Act No. 12021, Entitled "AN ACT PROVIDING

FOR THE MAGNA CARTA OF FILIPINO SEAFARERS

TO : All Internal Revenue Officers and Others Concerned

concerned, attached herein is the copy of Republic Act No. 12021, entitled "AN ACT PROVIDING FOR THE MAGNA CARTA OF FILIPINO SEAFARERS". For the information and guidance of all internal revenue officials, employees and others

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

CHARLITO MARTIN R. MENDGZ Commrissioner of Internal Revenue

K-1

BUREAU OF INTERNALREVENUE ECORDS MANAGEMENY DIVISION 00000227

MAY 21 2026

BY ADMIN UNIT-- TME: W t0:IDAm

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