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Memorandum Circular No. 114

To direct all government agencies and instrumentalities to strictly adopt energy conservation protocols, given rising fuel costs and the urgent need to reduce the energy footprint of government operations and optimize the use of public resources.

Bureau of Internal RevenueIndependent research copy
Document type
DOC
Index unit
bir-text-memorandum-circular-no-114
Year
Not classified
Text quality
Not specified

Document text

Reference copy · verify against the official source
This is Office of the President Memorandum Circular No. 114, not a BIR tax issuance: it directs all national government agencies and instrumentalities, including GOCCs, to strictly adopt energy conservation measures under RA No. 11285, AO No. 15 (s. 2024), and the Government Energy Management Program. Measures include a 24°C thermostat setting, turning off non-essential lights and equipment, virtual meetings as the default, limiting official travel to essential functions, and vehicle fleet-efficiency practices; LGUs, constitutional bodies, and state universities and colleges are encouraged to comply. The document bears BIR Records Management Division receipt stamps (APR 13 2026) but contains no tax provisions, and the text is truncated mid-document.