RMC No. 40-2026 — Circularizing the Memorandum of Agreement (MOA) between the Commission on Elections (COMELEC) and Bureau of Internal Revenue (BIR) dated May 6, 2025 Digest | Full Text | Memorandum of Agreement

i :l'. t * a\ +/ / REPUBLIC OF THE PHILIPPTNES DEPARTMENT OF FINANCE ,, Eil BUREAU OF INTERNAL REVENUE l BAGO}IG Bringing ln Revenues for Nation-Building PILIPI}IAS REVENUE MEMORANDUM CIRCULAR NO 0 4 0 - 2 0 2 6 SUBJECT Circularizing the Memorandum of Agreement (MOA) between the Commission on Elections (COMELEC) and Bureau of Internal Revenue (BIR) dated May 6, 2025 TO All Internal Revenue Officials, Employees and Others Concerned DATE 0 APR 3 2026 For the information and guidance of all internal revenue officials, employees and others concerned, attached is the full text of the MOA between the COMELEC and BI& providing a framework for data sharing to ensure compliance with Revenue Memorandum Circular Nos. 97-2023 and 16-2025, which outline the tax compliance requirement for candidates and political parties during elections, and COMELEC Resolution No. 11109, along with other related tax and election laws and regulations. All internal revenue officials and employees are enjoined to give this Circular as wide a publicity as possible. CHARLITO MARTIN R. Commissioner of Internal Revenue K-l-ffr @ BUREAU 1r.1':' r RECORDS ?fiilorE$,$l*T1'l APR 30 2026 MIN u^rt \-1 N BY: IIME: BIR National Offlce Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Website: www.bir.gov.ph Trunkline: 8981-7000 ; 8929-7676