Revenue Memorandum Circular · RMC

RMC No. 42-2026

To clarify that RMC No. 20-2026 did not amend or repeal the existing requirement for Registered Business Enterprise (RBE) taxpayers to submit the Certificate of Entitlement to Tax Incentives (CETI) as a mandatory attachment to the Annual Income Tax Return (AITR).

Bureau of Internal RevenueIndependent research copy

Document type: RMC
Number: 42
Year: 2026
Text quality: Not specified

Document text

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This circular clarifies that RMC No. 20-2026 did not amend or repeal the requirement for Registered Business Enterprise (RBE) taxpayers availing of income tax incentives to attach the Certificate of Entitlement to Tax Incentives (CETI) to their Annual Income Tax Return (AITR). Citing Section 4, Rule 8 of the CREATE Act IRR, as further implemented by the CREATE MORE Act (RA No. 12066), the BIR states that RBEs duly registered with Investment Promotion Agencies remain mandated to attach the CETI to their AITR; the CETI's omission from the illustrative list of AITR attachments in RMC No. 20-2026 is not a waiver or removal of the requirement.