Summary
RMC No. 54-2026 clarifies the Personal Equity Retirement Account (PERA) eligibility of securities covered by the SEC notice on the Philippine Stock Exchange (PSE) bi-annual rebalancing.
Key points
- Basis. The SEC informed the BIR of the results of the PSE bi-annual rebalancing of the PSEi and PSE Dividend Yield Index, effective 02 February 2026, under Section 3 of SEC MC No. 7, Series of 2022.
- Eligible securities. Securities in the updated PSEi and PSE Dividend Yield Index, as certified by the PSE and transmitted by the SEC, are qualified and/or eligible PERA investments. They remain subject to the PERA Act of 2008 (RA No. 9505) and its IRR, SEC MC No. 7, Series of 2022, and existing BIR issuances, including RMC No. 86-2023.
- Effectivity. The PERA eligibility starts 02 February 2026, unless a law or later SEC or BIR issuance provides otherwise.
- Tax treatment. Income from these securities held as PERA assets stays exempt from Income Tax under Section 9 of RA 9505 and RR No. 17-2011. The Circular supplements and clarifies existing rules and does not amend or revoke them.
Who is affected
- PERA investors holding PSEi and PSE Dividend Yield Index securities
Deadlines and effectivity
- PERA eligibility effective: 02 February 2026
- Issued: May 26, 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.