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Revenue Memorandum Circular · RMC

RMC No. 59-2026 Digest

To further clarify the provisions of Revenue Regulations No. 3-2025.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
59
Year
2026
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 59-2026, issued June 2, 2026, further clarifies the provisions of Revenue Regulations No. 3-2025, which implements Republic Act No. 12023. RA 12023 amended Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and added new Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended, imposing the Value-Added Tax on digital services. The provided text appears to be a headnote only; the specific clarifications themselves are not shown.