RMC No. 101-2026 — Publishing Fiscal Incentives Review Board (FIRB) Resolution No. 011-26 Prescribing Temporary Measures of Registered Business Enterprises (RBEs) in Light of the State of National Energy Emergency Digest | Full Text | Annex A

Bringing ln Revenues for Nation-Building RTPUBLIC OF THE PHILIPPINES DFPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon CitY SEP I5 2026 v BAcONG PILIPINAS IT}.],VF],NUE MEMOI{ANDUM CIIICTJI,AII NO. 101 - 2026 SUI}JEC I': Publishing l.'iscal lnccntivcs Rcvicw Board (FIRB) Rcsolution No. 011-26 ['rescribing 'l'cmporary Mcasurcs for Rcgistcrcd Business linterprises (l{l}Es) in Light of thc Statc of National tinergy limcrgcncy 't'o All Intcmal Itcvenuc Officials, Iimployccs and Othcr Conccmed I.'or thc information and guidancc of all conccmcd, attachcd as Anncx "A" is a copy of' l.lRB l{csolution No. 0l I -26 datcd May I 8, 2026, entitled "'l'emporary Mcasurcs for l{cgistcrcd llusincss lintcrpriscs in Light of thc State of National Energy Iimcrgcncy." Thc rcsolution was issucd pursuant to l{ulc 24 of thc lmplcmenting I{ulcs and ltcgulations of 'fitlc XIII oi'the National Inlemal Revcnue Code of 1997, as amcndcd, and prcscribes tcmporary mcasurcs thal may bc adoptcd by lnvestment Promotion Agcncics (l]'As) in support of I{BIrs alfcctcd by thc national cncrgy cmcrgcncy dcclared under Ilxecutivc Ordcr (lio) No. I 10, s. 2026. -l'hcsc mcasurcs includc thc following: Dcfermcnt of thc cntitlemcnt to Incomc Tax tloliday (ITFI), Spccial Corporatc Incomc 'l'ax (SCIT), or Enhanccd Dcductions Rcgime (liDR) lor a pcriod corresponding to thc cxtcnt that the Itllli's opcrations havc bccn affcctcd or disruptcd by thc fucl crisis; providcd that the RIID shall pay thc incomc tax duc Ibr thc taxablc ycar covcrcd by thc pcriod of dclcrmcnU and 2 Movemcnt ol' the start of commcrcial opcrations with tull cntitlcmcnt to inccntivcs undcr the tcrms and conditions of thc registcrcd projcct or activity. I)ursuant to thc l{csolulion, thc lbrcgoing temporary mcasurcs shall bc clfectivc lrom March 24,2026 awJ shall rcmain in forcc and cffcct lor onc (1) ycar, unlcss llO No. I 10, s. 2026 is othcrwisc cxtcndcd or liftcd by the Prcsrdcnt. All intcmal rcvenuc officials, employccs, and others conccmcd arc hcrcby cnjoincd to givc this Circular as wide a publicity as possiblc. CIIARI,ITO MARTIN Commissioncr of lntc mal Itcvcnuc /]i\ BUREAU OF INTERI{AL REVEIIUE \:7 RTCOROS MAXAGEMEXT DIWSIC'l{ 1.2/IES sEP 2e 2026 BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Dil a Website: www. bir.gov.ph NI BX I;-'-!-,z,nln Trunkline: 8981-7000 ; 8929-7676 00000706