RMC No. 95-2025 — Circularizing Republic Act No. 12235 Entitled "An Act Amending Sections 134 and 168 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended" Digest | Full Text | Annex

BUREAU OF INTERNALREVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building National Office Building Quezon City OCT 2 7.2025 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO. 0 9 5 -- 2 0 2 5

SUBJECT :Circularizing Republic Act No. 12235 Entitled An Act Amending Sections 134 and 168 of Republic Act No. 8424,Otherwise Known as the National

Internal Revenue Code of 1997, as Amended

TO : All Internal Revenue Officers and Others Concerned

For the information and guidance of all internal revenue officials and employees concerned, attached as Annexes "A" and "B" hereof are copies of Republic Act No. 12235 entitled An Act Amending Sections 134 and 168 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended, and the Veto Message of President Ferdinand R. Marcos Jr., both signed on August 29, 2025

All revenue officials and employees are enjoined to give this Circular as wide a publicity as possible.

ROMEO D.LUMAGUI,JR. Comnvissioner of Internal Revenue

K-1-EACRI

BUREAUOFINTERNALREVENLE ORDS MANAGEMENT DIVISION CG

OCT 2 7 2025

BY ADMIN UNIT TIME:3:P A

BIR National Office Bidg.,Senator Miriam Defensor-Santiago Avenue,Diliman, Quezon City Trunkline: 8981-7000 ;8929-7676 Website: www.bir.gov.ph