RMC No. 90-2025 — Circularizing 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 OCT 0 7 2025 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO 090-2025

SUBJECT: Circularizing Republic Act No.12253 Otherwise Known as theEnhanced Fiscal Regime for Large-Scale Metallic Mining Act

TO : All Internal Revenue Officers and Others Concerned

known as the Enhanced Fiscal Regime for Large-Scale Metallic Mining Act", which was concerned, attached as Annex A" hereof is a copy of Republic Act No. 12253, otherwise signed by President Ferdinand R. Marcos Jr. on September 4, 2025. For the information and guidance of all internal revenue officials and employees

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

Comynssioner of Internal Revenue ROMEOD.LUMAGUI,JR.

K-I-EACRII

BUREAUOFINTERNALREVENUE RECORQS MANAGEMENT DIVISION 1

OCT 07 2025

BY ADMIN UNIT TIME: 3:13Pm

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman Quezon City Trunkline8981-70008929-7676 Website: www.bir.gov.ph