MC No. 117

Prescribes the playing of the official music videos of Lupang Hinirang and the ASEAN 2026 song "One Vision, One Ocean" during flag ceremonies and other official government events, to instill national identity, unity, and pride and to foster patriotism, regional solidarity, and the Philippines' ASEAN leadership.

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Index unit: bir-text-mc-no-117
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Memorandum Circular No. 117 is a non-tax presidential issuance done in Manila on the 31st day of March (year stated as two thousand and twenty-six). It directs all national government agencies and instrumentalities, GOCCs, and public and private educational institutions — and encourages LGUs — to play the official music video of Lupang Hinirang during weekly flag ceremonies and other official government events, and, during the Philippines' ASEAN 2026 Chairship, the official music video of the ASEAN 2026 song "One Vision, One Ocean" after flag ceremonies and at official events. Agency heads must disseminate the videos, and the Presidential Communications Office must publicize them under Annex A. It takes effect immediately. The text contains no tax provisions; the copy bears BIR Records Management Division receiving stamps dated June 9, 2026.