RMC No. 82-2026 — Publishing the Full Text of the Resolution No. 2026-1 dated July 02, 2026, Entitled "Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2024" and Memorandum Circular No. 2026-1 dated July 03, 2026, Entitled "Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2024" of the Executive Order (E.O.) No. 61 (s.2024) Technical Working G

REPUBLIC OF THE PHILIPPINES BACONC DEPARTMENT OF FINANCE P'L'P'NAS BUREAU OF INTERNAL REVENUE )uly 08,2026 Quezon City Bringing ln Revenues for Nation-Building - 2026 REVENUE MEMORANDUM CIRCULAR NO. 0 B 2 SUBJECT Publishing the Full Text of the Resolution No. 2026-1 TO dated July 02,2026, Entitled "Grant of the Performance' Based Bonus (PBB) for the Fiscal Year (FY) 2O24" and Memorandum Circular No. 2025-1 dated July 03,2026, Entitled "Guidelines on the Grant of the Performance' Based Bonus (PBB) for the Fiscal Year (FY) 2024" ol the Executive Order (E.O.) No. 51 (s.2024) Technical Working Group All Internal Revenue Officials, Employees, and Others Concerned For the information and guidance of all internal revenue officials, employees, and others concerned, attached is a copy of Resolution No. 2026-1 dated July 02, 2026, entitled "Grant of the Performa nce- Based Bonus (PBB) for the Fiscal Year (FY)2024', and Memorandum Circular No.2026-1 dated July 03,2026, entitled "Guidelines on the Grant of the Perfo rma nce- Based Bonus (PBB) for the Fiscal Year (FY) 2024" of the E.O. No. 61 (s.2024) Technical Working Group. All concerned shall be guided accordingly and are enjoined to give this Circular as wide a publicity as possible. (,.^' . 00000464 NI IN TII I NF iNTER^IAL REVFTI UE if,:5cirs M.tt{ cGFMt'}ir DlvrsroN In JUL 22 2026 CHARLITO MARTIN R. MEN Commissioner of Internal Revenue B'I u ADMIi{ UNI l;l*{:Ec^ B-1 -ru BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Website: www. bir. gov. ph Trunkline: 8981 -7000', 8929-7676