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RMC No. 67-2025: Circularizing Customs Memorandum Circular No. 113-2025, entitled “Implementation of Revenue Regulations No. 9-2025 which Implemented Section 295 (D) of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Section 18 of Republic Act No. 12066 or the Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy (CREATE MORE Act)”

July 3, 2025

RMC No. 67-2025 Circularizing Customs Memorandum Circular No. 113-2025, entitled "Implementation of Revenue Regulations No. 9-2025 which Implemented Section 295 (D) of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Section 18 of Republic Act No. 12066 or the Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy (CREATE MORE Act)"

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Summary

RMC No. 67-2025 circularizes Customs Memorandum Circular No. 113-2025 on implementing RR No. 9-2025, which implements Section 295 (D) of the Tax Code as amended by Section 18 of RA No. 12066 (CREATE MORE Act).

Key points

Circularized issuance. Customs Memorandum Circular No. 113-2025 is titled Implementation of Revenue Regulations No. 9-2025. That regulation implements Section 295 (D) of the National Internal Revenue Code of 1997, as amended by Section 18 of RA No. 12066.

Deadlines and effectivity

Issued July 3, 2025

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

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