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REVENUE MEMORANDUM CIRCULAR (RMC) NO. 60-2026
In the line with the BIR’s continuing efforts to implement the Ease of Paying Taxes (EOPT) Act, this Circular amends RMC No. 116-2024 to include Lifeline Subsidy and Green Energy Auction Allowance (GEA-All) as government-mandated charges not subject to Output Tax and Creditable Withholding Tax on VAT and Income.
The Circular clarifies that these mandated government charges are excluded from the tax base for Output VAT and withholding tax purposes. It also provides that all inconsistent issuances are amended or repealed accordingly, and that the Circular takes effect immediately.
| No. | Government-Mandated Charges | Legal/ Regulatory Reference |
| 1 | Energy Tax | Batas Pambansa Blg. 36 |
| 2 | Universal Charges (UC) | Sec. 34 of R.A. No. 9136 (EPIRA) |
| 3 | Benefits to Host Communities | Sec. 66 of R.A. No. 9136 (EPIRA) and DOE Energy Regulations No. 1-94 |
| 4 | Feed-In Tariff Allowance (FIT-All) | ERC Resolution No. 24, Series of 2013 |
| 5 | National and Local Franchise Taxes | Sec. 9 of R.A. No. 9511 and Art. III of ERC Resolution No. 02, Series 2021 |
| 6 | Real Property Tax (RPT) | Art. II of ERC Resolution No. 02, Series of 2021 |
| 7 | Lifeline Subsidy | Sec. 1 of ERC Resolution No. 02, Series of 2026 |
| 8 | Green Energy Auction Allowance (GEA-All) | ERC Resolution No. 6, Series of 2025 |