RESOLUTION-NO.-2026-1-and-MEMORANDUM-CIRCULAR-NO.-2026-1-redacted-compressed

To resolve that the FY 2024 Performance-Based Bonus grant shall proceed in accordance with guidelines to be issued by the EO No. 61 TWG, and to transmit guidelines on that grant to heads of government agencies via Memorandum Circular No. 2026-1.

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Index unit: bir-text-resolution-no-2026-1-and-memorandum-circular-no-2026-1-redacted-compressed
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This document is not a tax issuance. It contains Resolution No. 2026-1 and Memorandum Circular No. 2026-1 of the Executive Order No. 61 (s. 2024) Technical Working Group, authorizing and providing guidelines for the grant of the FY 2024 Performance-Based Bonus (PBB) to government employees. The DBM Secretary signs on behalf of all TWG members, and the AO No. 25 IATF Secretariat consolidates validation reports, prepares Final Eligibility Assessments (FEAs), and refers appeals to the EO 61 TWG. The circular is addressed to heads of national government agencies, including SUCs, GOCCs, local water districts, and LGUs. The visible MC text is truncated, so the substantive guidelines are not fully shown.