REVENUE MEMORANDUM ORDER NO. 48-2025 issued on December 19, 2025 streamlines the requirements for the application of a Certificate of Tax Exemption (CTE) for socialized and economic housing projects pursuant to Republic Act (RA) No. 7279 and Executive Order No. 226.

RA No. 10884, also known as the “Balanced Housing Development Program Amendments”, introduced key enhancements to the incentives granted under Section 20 of RA No. 72791. Notably, the law expressly states that a Socialized Housing Certification issued by the Housing and Land Use Regulatory Board (HLURB) is already sufficient for a developer to qualify for tax exemption, thereby removing additional layers of approval and simplifying compliance for housing developers.

Therefore, to avail of the CTE, applicants need only to submit the required Socialized Housing Certification, which shall be attached to a letter request in compliance with Section 4 of Revenue Memorandum Order No. 9-2014.

Pursuant to Section 7 of the National Internal Revenue Code of 1997, as amended, the authority to sign rulings or CTEs on tax incentives for socialized housing projects under RA No. 7279 and economic housing projects under EO No. 226 is delegated to the Deputy Commissioner of the Legal Group of the BIR.