21/12/2025
๐๐๐ฅ ๐๐๐๐๐ฒ๐ ๐ฅ๐ฒ๐๐ฒ๐ป๐๐ฒ ๐ ๐ฒ๐บ๐ผ๐ฟ๐ฎ๐ป๐ฑ๐๐บ ๐ข๐ฟ๐ฑ๐ฒ๐ฟ ๐ฆ๐๐ฟ๐ฒ๐ฎ๐บ๐น๐ถ๐ป๐ถ๐ป๐ด ๐๐ฝ๐ฝ๐น๐ถ๐ฐ๐ฎ๐๐ถ๐ผ๐ป๐ ๐ณ๐ผ๐ฟ ๐ง๐ฎ๐
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๐ฒ๐บ๐ฝ๐๐ถ๐ผ๐ป ๐ผ๐ณ ๐ฆ๐ผ๐ฐ๐ถ๐ฎ๐น๐ถ๐๐ฒ๐ฑ ๐ฎ๐ป๐ฑ ๐๐ฐ๐ผ๐ป๐ผ๐บ๐ถ๐ฐ ๐๐ผ๐๐๐ถ๐ป๐ด ๐ฃ๐ฟ๐ผ๐ท๐ฒ๐ฐ๐๐
Bureau of Internal Revenue (BIR) Commissioner Charlito Martin R. Mendoza signed on Friday, December 19, 2025, Revenue Memorandum Order (RMO) No. 48-2025, institutionalizing a streamlined process for availing of Certificates of Tax Exemption by developers of socialized and economic housing projects.
This order gives full effect to Republic Act (RA) No. 7279, as amended by RA No. 10884, and Executive Order No. 226, by significantly reducing the documentary requirements for tax exemption. Under this new RMO, a Socialized Housing Certification issued by the appropriate housing authority, attached to a letter-request in accordance with existing BIR rules, shall be sufficient to support an application for a Certificate of Tax Exemption.
โThis reform ensures that tax incentives intended by law are delivered faster and more efficiently, while removing unnecessary administrative hurdles that slow down housing development,โ Commissioner Mendoza said.
RMO No. 48-2025 aligns with the governmentโs broader initiative to streamline and digitalize housing development processes, as outlined in the Joint Memorandum Circular on Housing Development, and advances the priority of President Ferdinand R. Marcos, Jr. to accelerate the delivery of affordable, safe, and inclusive housing. By simplifying procedural requirements, this RMO helps lower compliance costs, shorten processing times, and encourage greater private-sector participation in socialized and economic housing.
To further enhance efficiency and consistency in the processing of applications, the RMO designates the Deputy Commissioner of the Legal Group as the authorized signatory for rulings and Certificates of Tax Exemption for qualified housing projects.
This issuance aligns with the guidance of Finance Secretary Frederick D. Go for the BIR to reinforce its commitment to ease of doing business, effective inter-agency coordination, and inclusive housing development, ensuring that tax incentives granted by law directly contribute to more affordable housing for Filipino families.