Summary
RMC No. 42-2026 clarifies that Registered Business Enterprise (RBE) taxpayers must still submit the Certificate of Entitlement to Tax Incentives (CETI) as an attachment to the Annual Income Tax Return (AITR).
Key points
- RMC No. 20-2026 changed nothing. RMC No. 20-2026 did not amend or repeal the CETI requirement. Its list of AITR attachments is similar to those in RMC No. 34-2025, RMC No. 51-2024, and RMC No. 44-2023, which follow RMC No. 28-2022 on submitting the CETI for income tax incentives.
- Requirement stays. RBEs registered with Investment Promotion Agencies must attach the CETI to their AITR filed with the BIR. The requirement does not depend on being expressly listed, and it applies even if later circulars with general lists of attachments leave it out.
- No waiver. The CETI remains a mandatory AITR attachment for RBEs availing of income tax incentives. Its absence from the illustrative list in RMC No. 20-2026 is not a waiver or removal of the requirement.
Who is affected
- Registered Business Enterprise (RBE) taxpayers registered with Investment Promotion Agencies
Deadlines and effectivity
- Issued: May 7, 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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