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RMO No. 48-2025: Streamlining of Requirements for the Application of a Certificate of Tax Exemption for Socialized and Economic Housing Projects Pursuant to Republic Act No. 7279 and Executive Order No. 226

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Summary

RMO No. 48-2025 streamlines the requirements to apply for a Certificate of Tax Exemption (CTE) for socialized and economic housing projects under RA No. 7279 and Executive Order No. 226.

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Key points

  1. Single document needed. Under RA No. 10884, a Socialized Housing Certification issued by the Housing and Land Use Regulatory Board (HLURB) is enough for a developer to qualify for tax exemption. Applicants need only submit this certification.
  2. How to file. The certification is attached to a letter request in compliance with Section 4 of RMO No. 9-2014.
  3. Signing authority. Under Section 7 of the Tax Code, the authority to sign rulings or CTEs on tax incentives for these housing projects is delegated to the Deputy Commissioner of the Legal Group of the BIR.

Who is affected

  • Developers of socialized housing projects under RA No. 7279
  • Developers of economic housing projects under EO No. 226

Deadlines and effectivity

  • Issued: December 19, 2025

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (1)

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CitesRMO No. 09-2014

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.