RMC No. 19-2026 — Circularizing the Implementing Rules and Regulations of Republic Act No. 11650, otherwise known as the "Instituting a Policy of Inclusion and Services for Learners with Disabilities in Support of Inclusive Education Act" Digest | Full Text | IRR of R.A. No. 11650

Ch BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing in Revenues for Nation-Building MAR 11 2026 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO. 0 1 9 - 2 0 2 6

SUBJECT :Circularizing the Implementing Rules and Regulations of Republic Act No

IN SUPPORT OF INCLUSIVE EDUCATION ACT" 11650, otherwise known as the"INSTITUTING A POLICY OF INCLUSION AND SERVICES FOR LEARNERS WITH DISABILITIES

TO : All Internal Revenue Officers and Others Concerned

For the information and guidance of all internal revenue officials, employees and others concerned, attached herein is the copy of the Implementing Rules and Regulations of Republic EDUCATION ACT" Act No. 11650,otherwise known as the "INSTITUTING A POLICY OF INCLUSION AND SERVICES FOR LEARNERS WITH DISABILITIES IN SUPPORT OF INCLUSIVE

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

CHARLITO MARTIN R. MENDO Commissioner of Internal Revenue

K- BUREAU OF INTERNAL REVENUE RECOROS MANAGEMENT DIVISION I r ATE

MAR 11 2026

BY: AOMIN UNIT-1 TIME: I0}(cAm

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