Summary
RMC No. 74-2026 circularizes an additional list of Personal Equity and Retirement Account (PERA) Unit Investment Trust Funds (UITFs) duly approved by the Bangko Sentral ng Pilipinas (BSP).
Key points
- Added funds. ATRAM PERA Global Dividend Accumulation Feeder Fund (PERA GDAFF) is an Equity Fund with target fund Fidelity Funds – Global Dividend Fund. ATRAM PERA Global Allocation Feeder Fund (PERA GAFF) is a Multi-Asset Fund with target fund BlackRock Global Funds – Global Allocation Fund.
- Fund features. Both are Feeder Funds of ATRAM Trust Corporation, in Philippine Peso, with an Aggressive investor risk profile and a Luxembourg target fund jurisdiction.
- Tax exemption. Only income from investing and reinvesting PERA assets in PERA products duly approved or accredited by the concerned Regulatory Authority is exempt from Income Taxes under Rule 11 of the Rules implementing RA No. 9505 (PERA Act of 2008) 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: July 6, 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.