RMC No. 3-2026 — Circularizing Additional List of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds (UITFs) Duly Approved by the Bangko Sentral ng Pilipinas (BSP) Digest | Full Text | Annex A
BUREAU OFINTERNALREVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE
Bringing In Revenues for Nation-Building PILIPINAS BAGONG
December 3, 2025
REVENUE MEMORANDUM CIRCULAR NO 003-2026
SUBJECT:Circularizing the Additional List of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds (UITFs) Duly
Approved by the Bangko Sentral ng Pilipinas (BSP)
TO All Internal Revenue Officers and Others Concerned
Under Section 9 of the Republic Act No.9505,otherwise known as the Personal Equity Retirement Account (PERA) Act of 2008, and its implementing Revenue Regulations (RR) No. 17-2011, as amended, all income earned from the investments and reinvestments of the maximum amount allowed under the Act shall be exempt from income tax, provided that the PERA investment products have been duly approved/accredited by the concerned Regulatory Authority.
as confirmed by the latter in its letter dated October 14, 2025, to wit: April 12, 2017, respectively, the hereunder list are additional PERA Unit Investment Trust Memorandum Circular (RMC Nos.131-2016 and 30-2017,dated December 13,2016, and Funds (UITFs)/investment products duly accredited by the Bangko Sentral ng Pilipinas (BSP), To supplement the list of accredited PERA investment products contained in Revenue
No. Institution Name of Fund Name Type Fund Denomi- nation Risk Profile
EastWest Banking Corporation EastWest PERA Peso Money Market Fund Market Money Peso Conservative
C EastWest Banking Corporation EastWest PERA Peso Intermediate Term Bond Fund Income Fixed Peso Moderate
3 EastWest Banking Corporation EastWest PERA Peso Lond Term Bond Fund Income Fixed Peso Aggressive
EastWest Banking Corporation Fund EastWest PSEi Tracker Equity Peso S RECORTS MANAGEMENT DIVISION UREAUOEINTERNALREVENUE Aggressive
1 Attached hereto as Annex "A" JAN 12 2026
BIR National ficeBldg., Senator Miriam Defensor-Santiago Avenue, Diimgn, QueRy UN Trunkline8981-70008929-7676 Website: www.bir.gov.ph IME jD'DOR M
PERA assets in the above-enumerated PERA investment products shall be exempt from income taxes under Rule 11 of the Rules and Regulations Implementing the PERA Act of 2008, and Section 9 of RR No. 17-2011. Moreover, income from investments and re-investments of provisions. PERA assets in government securities is likewise exempt from income taxes under the said It is emphasized that only income earned from the investments and re-investments of
wide a publicity as possible. All concerned are hereby enjoined to be guided accordingly and give this circular as
CHARLITO MARTIN R. MENDOZA
Commissioner of Internal Revenue
2
RECORDS MANAGEMENTDIVISION BUREAU OFINTERNAL REVENUE GT
JAN 12 2026
BY ADMINUNIT- TIME: 10:007
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