RMC No. 105-2026 — Circularizing Department of Finance (DOF) Order No. 026-2026 re: Terms and Condictions on the Grant of the Enhanced Deduction Regime under Section 294(C) of the National Internal Revenue Code of 1997, as amended by Republic Act (RA) No. 12066" Digest | Full Text | D.O. No. 026-2026
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE
Bringing In Revenues for Nation-Building PILIPINAS BAGONG August 12, 2026
REVENUE MEMORANDUM CIRCULAR NO. 105-2026
SUBJECT: Circularizing Department of Finance (DOF) Order No. 026-2026 re:
"Terms and Conditions on the Grant of the Enhanced Deductions Regime under Section 294(C) of the National Internal Revenue Code of 1997, as amended by Republic Act (RA) No. 12066
TO : AIl Internal Revenue Officials, Employees and Others Concerned
For the information and guidance of all internal revenue officials, employees and others concerned, please find attached herewith a copy of Department Order No. 026-2026 issued by the Department of Finance, titled "Terms and Conditions on the Grant of the Enhanced Deductions Regime under Section 294(C) of the National Internal Revenue Code of 1997 as amended by Republic Act (RA) No. 12066"
as wide a publicity as possible. All intermal revenue officials and employees are hereby enjoined to give this Circular
CHARLTO MARTIN R.MENDGZA Commissioner of Internal Revenue
H-3
BUREAU OF INTERNAL REVENUE RECORDS MANAGEMENT DIVISION
SEP 2 9 2025
BY FT Ladmin unit TIME: {: 32pm
00000720 BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph
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