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RMC No. 3-2026: Circularizing Additional List of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds (UITFs) Duly Approved by the Bangko Sentral ng Pilipinas (BSP)

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Summary

RMC No. 3-2026 circularizes an additional list of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds (UITFs) approved by the Bangko Sentral ng Pilipinas (BSP).

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Key points

  1. Added funds. Four EastWest Banking Corporation funds are listed: EastWest PERA Peso Money Market Fund (Conservative), EastWest PERA Peso Immediate Term Bond Fund (Moderate), EastWest PERA Lond Term Bond Fund (Aggressive), and EastWest PSEi Tracker Fund (Aggressive).
  2. Tax exemption. Only income earned from investing and reinvesting PERA assets in the listed products is exempt from income taxes under Rule 11 of the PERA Act of 2008 implementing rules and Section 9 of RR No. 17-2011. Income from PERA investments in government securities is likewise exempt.

Who is affected

  • PERA contributors investing in the listed UITFs

Deadlines and effectivity

  • Issued: January 12, 2026

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

Related issuances (5)

Cites, Cited by CollapseExpand
CitesRMC No. 131-2016RMC No. 30-2017RR No. 17-2011
Cited byRMC No. 111-2026RMC No. 73-2026

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.