RMO No. 3-2026 — Further Amending Revenue Memorandum Order No. 14-2025, as Amended, Prescribing the Revised Allocation of the CY 2025 BIR Collection Goal by Implementing Office Digest | Full Text | Table I | Table II

REPUBLICOF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

National Office Building BAGONG Bringing In Revenues for Nation-Building Quezon City January 27,2026 PILIPINAS

REVENUE MEMORANDUM ORDER NO. .0 Q3 - 2 0 2 6

TO : All Revenue Officials and Employees Concerned

SUBJECT : Further Amending Revenue Memorandum Order No. 14-2025, as

Collection Goal by Implementing Office Amended, Prescribing the Revised Allocation of the CY 2025 BIR

BACKGROUND:

The Department of Finance (DOF)initially set the Bureau of Internal Revenue(BIR)'s CY 2025 overall collection goal at 3.232 Trillion, based on the FY 2025 Budget of Expenditures and Sources of Financing BESF,Development Budget Coordination Committee DBCC) Ad Referendum dated June 27,2024.This target represents an increase of 380.871Billion or 13.36% compared to the actual collection of 2.852 Trillion in CY 2024.

Based on the series of meetings conducted by the DBCC, where BIR submitted letters requesting for reduction of goal, the BIR's CY 2025 collection target was adjusted. In a Memorandum dated September 5,2025,the DOF informed the BIR of its Emerging Collection Goal of 3.219 Trillion,based on the approved revenue program during the 191stDBCC meeting on June 23,2025 and adopted in the DBCC Ad Referendum dated August 29,2025.This revised target is 13.014 Billion (0.40%lower than the previous goal of 3.232Trillion,but remains 367.857 Billion (12.90%)higher than the CY 2024 actual collection.

Emerging Collection Goal at P3.102 Trillion,which is 130.575 Billion(4.04%lower than the BESF goal of 3.232 Trillion and 117.561 Billion (3.65%) lower than the earlier adjusted goal of 3.219 Trillionyet still250.296 Billion(8.78% higher than the CY2024 actual collection Following the 192nd DBCC meeting on December 9, 2025, the DOF presented a revised

I OBJECTIVE:

2025,as amended,dated March 12,2025 to account for macroeconomic changes,calamities or disasters and other issues affecting economic growth, consistent with Section 4 of the National Internal Revenue Code (NIRC),the DBCC-approved BESF and Emerging Collection Goals, and the Department of Budget and Management (DBM) Agency Performance Review guidelines. This Order is being issued to further amend Revenue Memorandum Order (RMO) No.14

BUREAU OFINTERNALREVENUE MANAGEMENT DIVISIOR

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N O 2026 BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue DilimanQuezon City Trunkline:8981-70008929-7676 Website: www.bir.gov.ph 1 BY: M C ADMIN UNIT TIMED0O M

I AMENDMENT:

The provision on General Policies and Guidelines of RMO No. 14-2025, as amended, is hereby further amended as follows:

A.Data Used

1. CY 2024 Actual Collection from Revenue Accounting Division (RAD),as reconciled

with the Bureau of the Treasury(BTr),as of February 21,2025

2. Data considered as refinements to CY 2024 Collections

3. those Non-recurring transactions from January to December 2024, which include under Republic Act No. 9335 (Attrition Act of 2005) and other special that qualified withinthe threshold prescribed

non-recurring transactions which account for at least 4% of CY 2024 total annual collection of the Revenue District Offices(RDOs)or 10% of RDOs'collection for a particular month (Source: RRs/RDOs Reports submitted as of October 14, 2025)

b Monthly collections from enlisted Large Taxpayers,these exclude collections

from Capital Gains Tax as well as Creditable Withholding Taxes on the Sale of Real Property and the corresponding Documentary Stamp Taxes,which shall remain with the RDO having jurisdiction over the place where the property is located(Source:ISDOS/ISG,as extracted fromITS-CBR as of September7,2025);

C. Collections from Value-Added Tax (VAT) on Digital Service Providers (DSPs)

(Source:Collection Programs Division updated as of October 22,2025

d Collections from Registration Fees from January to December 2024(Source:BIR

Form No.1209 Reports,updated as of February 26,2025)

e. Collections from Estate Tax Amnesty from January to December 2024 (Source:

BIR Form No.1209 Reportsupdated as of February 26,2025);

f Collections from identified Transferred-in/out Taxpayers (e.g. significant

business restructuring/movement,etc.)(Source:RDO Reports as of February 25, 2025);

g. Collections from Excise Taxes (Source: BIR Form No.1209 Reports,updated as of February 26, 2025); and

h. Collections from Tax Remittance Advice (TRA) including remittance from the Department of Public Works and Highways(DPWH)(Source:MOMD,January 9 2026)and SARO 2024(Source:RAD,January 6,2026

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3. Other Data Considered:

a. DBCC Ad Referendum dated June 27,2024 and 2025 Emerging Collection,192nd CY 2025 Macroeconomic Assumptions and Indicators (Sources:FY 2025 BESF

DBCC Ad Referendum approved on December 9,2025)

b. CY 2025 Collection Goal by Major Tax Type (Sources:FY 2025 BESF,DBCC

Ad Referendum dated June 27, 2024 and Emerging Collection, DBCC Ad Referendum approved on August 29,2025); and

C Data on Tax on T-bills (Government Securities) dated June 27,2024,FY 2025

BESF,DBCC Ad Referendum dated August 29,2025,Emerging CollectionDBCC

29,2024). Ad Referendum and estimated corresponding DST(Source:BTr dated November

B.Goal Allocation by Implementing Office

Given the abovementioned BESF and Emerging Collection Goals, this Order prescribes the

the following: Revised Allocation of the CY 2025 BIR Collection Goals by Implementing Office(IO),considering

Revised BESF Goal

1. The trend of the monthly collection goal for CY 2025 follows the CY 2024 actual collection

trend, less collections that would affect the normal trend or seasonality of the collections across months in CY 2025.These comprise of non-recurring transactions, which include those that qualified within the threshold prescribed under RA No. 9335 and other special non-recurring transactions which account for at least 4% of CY 2024 total annual collection of the RDOs or 10% of RDOs'collection for a particular month,collections on Philippine Offshore Gaming Operators (POGO), Business Closure and Estate Tax

to the implementation of the Ease of Paying Taxes (EOPT)Act Amnesty, and collections on Registration Fees which shall no longer be collected due

2. The BESF collection goal is composed of collection goals from BIR operations and non-BIR

operations amounting to 3.131 Trillion and 101.916 Billion,respectively

3. The goal on Excise Taxes were allocated to concerned officesas follows

a.Excise Taxes except MiningP324.960 Billion-Large Taxpayers ServiceLTS

and b.Excise Taxes on Mining#12.837 Billion)-concerned IOs,where applicable

4 Goal on New Measures amounting to 21.979 Billion includes VAT on DSPs,Windfall Tax

on Mining, Royalty on Mining,Single-use PlasticsTax on Passive IncomeTax on Financial Intermediaries,Tax on Transactions(e.g.DST),Corporate Income Tax(CIT) from CREATE MORE and Prospectivity on Final Withholding Taxes on Interest Income, Long-Term Negotiable Certificate of Deposits LTNCDs), and etc. was allocated to concerned IOs where applicable; @ BUREAU OF INTERNALREVENUE ECORDS MANAGEMENT DIVISION

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5. Non-cash collections were not subjected to regular rate of increase for collection growth

purposes;

6. The increase in the BIR operation's goal net of special taxes2.620 Trillion),relative to the

CY 2024 refined collection net of special taxes2.279 Trillion),is recorded at 14.98%

7. The goal from BIR operations,net of special taxes, was distributed pro-rata to all IOs

based on their corresponding CY 2024 refined collection;and

8. The total revised BESF goal per IO shall be computed as the sum of the goal from

BiR operations,net of special taxes,and the allocated goal for special taxes, in accordance

data for refinements. with the methodology prescribed under RMO No.14-2025,as amended,utilizing updated

Emerging Goal

1. The total monthly Emerging Collection Goals from January to October 2025 were based

on the proposed Monthly and Quarterly Revenue Program for 2025,presented by the DOF during the 191st DBCC meeting. as initial goal adjustment on June 23, 2025. The adjustment in the final Emerging Collection Goal per DBCC meeting on December 9, 2025 was allocated to the last two months of the year,with 30% assigned to November 2025 and 70%to December 2025;

2. The Emerging Collection Goal is composed of collection goals from BIR operations and non BIR operations amounting to 2.987Trillion and114.457 Billion,respectively

3. The goal on Excise Taxes were allocated to concerned offices,as follows a.Excise Taxes except Mining318.008 Billion)-LTS;and

b.Excise Taxes on MiningP10.890 Billion)-concerned IOs,where applicable

4. The Emerging Collection Goal FY 2025 New Measures target of 1.018 Billion is lower by 20.961 Billion (95.37%) as compared to new measures amounting to 21.979 Billion

allocated pro rata to concerned IOs, where applicable; in RMO No.14-2025,as amended.The collection goals on the said New Measures were

5. Non-cash collections including DPWH remittance shall not be subjected to regular rate of

increase because non-cash collections from government agencies are beyond the control of the IO;

6. The decrease of 113.256 Billion or 4.32% in the collection goal from BIR operations, to the corresponding monthly collection goals of all IOs for CY 2025; net of special taxes, per revised 2025 BESF goal allocation, was applied pro-rata

7. The total Emerging Collection Goal per IO is the sum of the goal from BIR operations, net RMO No.14-2025; and of special taxes and the allocated goal for special taxes following the methodology used in BUREAU OF INTERNALREVENUE UaG DIVISION

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8. The following tables are attached (per BESF and Emerging Collection Goals for reference

of all concerned revenue officials and personnel

TABLE I-Revised BESF Goal

Table 1 Macroeconomic Indicators and Assumptions,CY 2025(BESF

Table 2 (BESF) Revised Monthly Collection Goal Allocation,By Major Tax Type,CY 2025

Table 3 Revised Total Collection Goal AllocationBy Implementing Office,CY 2025 (BESF)

Table 4 Revised Collection Goal Allocation,By Implementing Office and Major Tax TypeCY 2025BESF

Table 5A Revised Monthly Total Collection Goal Allocation By Implementing Office,CY 2025(BESF)

Table 5B Revised Monthly Collection Goal Allocation for Income Taxes, By Implementing Office,CY 2025(BESF

Table 5C Revised Monthly Collection Goal Allocation for Excise Taxes By Implementing Office,CY 2025(BESF

Table 5D Revised Monthly Collection Goal Allocation for Value-Added Tax By implementing Office,CY 2025BESF

Table 5E Revised Monthly Collection Goal Allocation for Percentage Taxes By Implementing OfficeCY 2025(BESF

Table 5F Revised Monthly Collection Goal Allocation for Other Taxes, By Implementing Office,CY 2025BESF

TABLE II-Emerging Collection Goal

Table 1 Revised Macroeconomic Indicators and Assumptions, CY 2025 (Emerging)

Table 2 Revised Monthly Collection Goal Allocation, By Major Tax Type,CY 2025 (Emerging) Table 3 Table 4 Table 5A Table 5B Table 5C Revised Total Collection Goal Allocation,By Implementing OfficeCY 2025 (Emerging) Revised Collection Goal Allocation,By Implementing Office and Major Tax Type,CY 2025Emerging) By Implementing Office,CY 2025Emerging) Revised Monthly Collection Goal Allocation for Excise Taxes, Revised Monthly Total Collection Goal Allocation, Revised Monthly Collection Goal Allocation for Income Taxes, By Implementing Office,CY 2025Emerging By Implementing OfficeCY 2025Emerging)

Table 5D Table 5E Table 5F Revised Monthly Collection Goal Allocation for Percentage Taxes, Revised Monthly Collection Goal Allocation for Other Taxes By Implementing Office,CY 2025Emerging Revised Monthly Collection Goal Allocation for Value-Added Tax By Implementing Office,CY 2025Emerging By Implementing OfficeCY 2025Emerging ruegau oFantrnan eveneg

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C. Other Requirement:

The Deputy Commissioner for Operations Group and the Assistant Commissioner of the LTS shall provide the Deputy Commissioner for Resource Management Group the individual goal allocation of the concerned personnel assigned in the implementing units under their respective jurisdictions,within ten (10) working days upon the issuance of this Order

To clarify, the BESF-based collection goal will remain the official revenue target of the BIR for compliance with RA No.9335, while the Emerging Collection Goal will serve as the operational benchmark for agency performance measurement, cash management, budget execution, and mandated reporting to stakeholders,unless instructed otherwise by the DBCC or DBM.

Nothing herein shall be construed as authorizing the imposition of administrative sanctions solely on the basis of revised collection goal variances absent proof of willful neglect or bad faith.

N. CONTINGENCY ADJUSTMENT CLAUSE:

collection goals and allocations prescribed under this Order,upon approval or guidance of the DBCc or DBM, in the event of macroeconomic shocks, force majeure events, significant legislative or The Commissioner of Internal Revenue may authorize further recalibration or realignment of

policy changes, or other extraordinary circumstances affecting revenue performance.

V. REPEALING CLAUSE

This Order supersedes all revenue issuances or portions thereof inconsistent herewith

V. EFFECTIVITY:

This Order shall take effect immediately.

CHARLITO MARTIN R.MENDOZA Commissioner of Internal Revenue

B-3 BUREAI OF INTERNALREVEM GEMENT DIVISI

JAN 3 0 2026

ADMIN UNIT 10:00

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