REVENUE MEMORANDUM CIRCULAR NO. 1-2026 issued on January 5, 2026 publishes the full text of the data sharing agreement between the Bureau of Internal Revenue (BIR) and the Fiscal Incentives Review Board (FIRB).

This Agreement allows the FIRB Secretariat to access taxpayer registration information from BIR systems and grants the BIR access to tax incentive information of Registered Business Enterprises through the Fiscal Incentives Registration and Monitoring System (FIRMS) platform.