Skip to content

8box Solutions Inc.

8box Sticky Header

REVENUE MEMORANDUM CIRCULAR NO. 60-2026 issued on June 4, 2026 amends Revenue Memorandum Circular No. 116-2024 re: Inclusion of Lifeline Subsidy and Green Energy Auction Allowance as government mandated charges not subject to Output Tax and Creditable Withholding Tax on VAT and Income.

The following mandated government charges shall not be subject to Output Tax and Creditable Withholding Tax on VAT and Income:

a. Energy Tax under Batas Pambansa Blg. 36;
b. Universal Charges (UC) under Sec. 34 of Republic Act (RA) No. 9136 (EPIRA);
c. Benefits to Host Communities under Sec. 66 of R.A. 9136 (EPIRA) and Department of Energy (DOE) Energy Regulations No. 1-94;
d. Feed-in Tariff Allowance (FIT-All) under ERC Res. 24, Series of 2013;
e. National and Local Franchise Taxes under Section 9 of RA No. 9511 and Art. III of ERC Res. No. 02, Series of 2021, respectively;
f. Real Property Tax (RPT) under Art. II of ERC Res. No. 02, Series of 2021;
g. Lifeline Subsidy under Section 1 of ERC Res. No. 02, Series of 2026; and
h. Green Energy Auction Allowance (GEA-All) under ERC Res. No. 6, Series of 2025.”