Summary
RMC No. 60-2026 amends RMC No. 116-2024 to add the Lifeline Subsidy and the Green Energy Auction Allowance to the government mandated charges not subject to Output Tax and Creditable Withholding Tax on VAT and Income.
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Key points
- Charges not subject to tax. The covered charges are Energy Tax under Batas Pambansa Blg. 36, Universal Charges under Sec. 34 of RA No. 9136, Benefits to Host Communities under Sec. 66 of RA 9136 and DOE Energy Regulations No. 1-94, and Feed-in Tariff Allowance under ERC Res. 24, Series of 2013.
- Taxes and local charges. National and Local Franchise Taxes under Section 9 of RA No. 9511 and Art. III of ERC Res. No. 02, Series of 2021, and Real Property Tax under Art. II of ERC Res. No. 02, Series of 2021, are also covered.
- Newly added charges. Lifeline Subsidy under Section 1 of ERC Res. No. 02, Series of 2026, and Green Energy Auction Allowance (GEA-All) under ERC Res. No. 6, Series of 2025, are added.
Deadlines and effectivity
- Issued: June 4, 2026
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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