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RMC No. 1-2026: Publishing the Full Text of the Data Sharing Agreement between the Bureau of Internal Revenue and the Fiscal Incentives Review Board

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Summary

RMC No. 1-2026 publishes the full text of the data sharing agreement between the Bureau of Internal Revenue (BIR) and the Fiscal Incentives Review Board (FIRB).

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Key points

  1. FIRB access. The agreement lets the FIRB Secretariat access taxpayer registration information from BIR systems.
  2. BIR access. The BIR gains access to tax incentive information of Registered Business Enterprises through the Fiscal Incentives Registration and Monitoring System (FIRMS) platform.

Who is affected

  • BIR
  • FIRB Secretariat
  • Registered Business Enterprises

Deadlines and effectivity

  • Issued: January 5, 2026

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

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.