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Revenue Memorandum Circular · RMC

RMC No. 60-2026 Digest

To amend Revenue Memorandum Circular No. 116-2024 by including the Lifeline Subsidy and the Green Energy Auction Allowance as government mandated charges not subject to Output Tax and Creditable Withholding Tax on VAT and Income.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
60
Year
2026
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 60-2026, issued June 4, 2026, amends RMC No. 116-2024 to include the Lifeline Subsidy and the Green Energy Auction Allowance (GEA-All) as government mandated charges not subject to Output Tax and Creditable Withholding Tax on VAT and Income. It enumerates eight such charges with their legal bases: Energy Tax (Batas Pambansa Blg. 36); Universal Charges (Sec. 34, RA 9136/EPIRA); Benefits to Host Communities (Sec. 66, RA 9136 and DOE Energy Regulations No. 1-94); FIT-All (ERC Res. 24, Series of 2013); National and Local Franchise Taxes (Sec. 9, RA 9511 and Art. III, ERC Res. 02, Series of 2021); Real Property Tax (Art. II, ERC Res. 02, Series of 2021); Lifeline Subsidy (Sec. 1, ERC Res. 02, Series of 2026); and GEA-All (ERC Res. No. 6, Series of 2025).