RMC No. 52-2026 — Circularizing Republic Act No. 12021, Entitled "An Act Providing for the Magna Carta of Filipino Seafarers" Digest | Full Text | RA No. 12021
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE
Bringing in Revenues for Nation-Building REVENUE MEMORANDUM CIRCULAR NO. 0 5 2 - 2 0 2 6 MAY 2 L2JNAS BAONG
SUBJECT : Circularizing Republic Act No. 12021, Entitled "AN ACT PROVIDING
FOR THE MAGNA CARTA OF FILIPINO SEAFARERS
TO : All Internal Revenue Officers and Others Concerned
concerned, attached herein is the copy of Republic Act No. 12021, entitled "AN ACT PROVIDING FOR THE MAGNA CARTA OF FILIPINO SEAFARERS". For the information and guidance of all internal revenue officials, employees and others
wide a publicity as possible. All internal revenue officials and employees are hereby enjoined to give this Circular as
CHARLITO MARTIN R. MENDGZ Commrissioner of Internal Revenue
K-1
BUREAU OF INTERNALREVENUE ECORDS MANAGEMENY DIVISION 00000227
MAY 21 2026
BY ADMIN UNIT-- TME: W t0:IDAm
BIR National Office Bidg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 : 8929-7676 Website: www.bir.gov.ph
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