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Revenue Memorandum Circular · RMC

RMC No. 40-2026

To transmit and circularize, for the information and guidance of all internal revenue officials, employees and others concerned, the MOA between COMELEC and BIR dated May 6, 2025 providing a framework for data sharing on election-related tax compliance.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
40
Year
2026
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 40-2026 circularizes the Memorandum of Agreement (MOA) between the Commission on Elections (COMELEC) and the Bureau of Internal Revenue (BIR) dated May 6, 2025. Per the circular, the MOA provides a framework for data sharing between the two agencies to help ensure compliance with RMC Nos. 97-2023 and 16-2025, which outline the tax compliance requirements of candidates and political parties during elections, as well as COMELEC Resolution No. 11109 and other related tax and election laws. All internal revenue officials and employees are enjoined to give the circular wide publicity. The full text of the MOA is stated to be attached but is not reproduced in the provided copy.