UPDATED LIST OF ACCREDITED PERSONAL EQUITY AND RETIREMENT ACCOUNT (PERA) UNIT INVESTMENT TRUST FUNDS (UITFs)

Introduction

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 74-2026

This Circular is issued to publish the additional PERA UITFs duly approved by the Bangko Sentral ng Pilipinas (BSP), as follows:

Fund Name	ATRAM PERA Global Dividend Accumulation Feeder Fund (PERA GDAFF)	ATRAM PERA Global Allocation Feeder Fund (PERA GAFF)
Trust Entity / Institution	ATRAM Trust Corporation	ATRAM Trust Corporation
Fund Classification	Equity Fund	Multi-Asset Fund
Fund Structure	Feeder Fund	Feeder Fund
Base Currency	Philippine Peso	Philippine Peso
Investor Risk Profile	Aggressive	Aggressive
Target Fund	Fidelity Funds – Global Dividend Fund	BlackRock Global Funds – Global Allocation Fund
Target Fund Jurisdiction	Luxembourg	Luxembourg

Please note that only income earned from investments and reinvestments of PERA assets placed in duly accredited PERA investment products and government securities shall be exempt from income taxes pursuant to the PERA Act of 2008 and Revenue Regulations No. 17-2011.

UPDATED LIST OF ACCREDITED PERSONAL EQUITY AND RETIREMENT ACCOUNT (PERA) UNIT INVESTMENT TRUST FUNDS (UITFs)

Introduction

CLARIFYING CERTAIN PROVISIONS OF REVENUE REGULATIONS (RR) NO. 004-2026, FOR THE AVAILMENT OF THE ONE-TIME ABATEMENT OF TAXES AND/OR PENALTIES FOR MICRO TAXPAYERS

POLICIES, GUIDELINES, AND PROCEDURES FOR THE AVAILMENT OF A ONE-TIME ABATEMENT OF TAXES AND/OR PENALTIES FOR MICRO TAXPAYERS PURSUANT TO REVENUE REGULATIONS NO. 004-2026

CREATION OF ALPHANUMERIC TAX CODE (ATC) OF SELECTED REVENUE SOURCE UNDER REVENUE REGULATIONS (RR) NO. 004-2026

WORKAROUND PROCEDURES FOR CLAIMING FIVE-YEAR NET OPERATING LOSS CARRY OVER (NOLCO) INCURRED IN TAXABLE YEARS 2020 AND 2021

CLARIFYING THE PROVISIONS OF REVENUE REGULATIONS (RR) NO. 024-2025

UPDATED POLICIES AND PROCEDURES IN PROCESSING ONE-TIME TRANSACTIONS (ONETT)

CLARIFICATIONS ON THE APPLICATION FOR ONE-TIME TRANSACTION (ONETT) COMPUTATION SHEET (OCS) AND ELECTRONIC CERTIFICATE AUTHORIZING REGISTRATION (eCAR) OF PROPERTIES

TAX TREATMENT OF ACTIVITIES UNDER THE LETTER OF AGREEMENT (LOA) ON NARCOTICS CONTROL AND LAW ENFORCEMENT BETWEEN THE PHILIPPINE GOVERNMENT AND THE UNITED STATES GOVERNMENT (USG).