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Revenue Memorandum Circular · RMC

RMC No. 74-2026 Digest

To circularize the additional list of Personal Equity and Retirement Account (PERA) Unit Investment Trust Funds (UITFs) duly approved by the Bangko Sentral ng Pilipinas (BSP), namely two ATRAM PERA feeder funds.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
74
Year
2026
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 74-2026 (July 6, 2026) circularizes the Bangko Sentral ng Pilipinas-approved additions to the list of PERA UITFs: ATRAM PERA Global Dividend Accumulation Feeder Fund (PERA GDAFF) and ATRAM PERA Global Allocation Feeder Fund (PERA GAFF), both with ATRAM Trust Corporation as trust entity. It reiterates that only income from investments and reinvestments of PERA assets in PERA investment products duly approved/accredited by the concerned Regulatory Authority — and in government securities — is exempt from income tax under Rule 11 of the implementing rules of RA 9505 (PERA Act of 2008) and Section 9 of RR No. 17-2011.