Naghahanda ang Bureau of Internal Revenue (BIR) na tanggalin ang value-added tax (VAT) sa allowable system loss charge sa electricity bills, isang hakbang na magpapababa sa halagang ipinapasa sa consumers.
Maglalabas ang BIR ng Revenue Memorandum Circular matapos lumipas ang 15 araw mula sa publication ng Energy Regulatory Commission (ERC) Resolution No. 26, Series of 2026, na nag-classify sa system loss charge bilang government-mandated pass-through cost.
“As Finance Secretary Frederick Go has consistently guided us, our reforms should deliver results that people can immediately feel. When there is a clear basis under the law to provide tax relief, we should act on it. We are preparing the BIR issuance now so that after the required period has lapsed, we can immediately implement the VAT removal and pass the benefit on to electricity consumers,” sabi ni BIR Commissioner Charlito Martin Mendoza.
Sa ilalim ng ERC resolution, ang allowable system loss charge ay itinuturing na cost na nire-recover sa electricity bills at hindi income ng generation companies, National Grid Corporation of the Philippines (NGCP), at distribution utilities.
“In simple terms, consumers should not be paying VAT on electricity that never actually reaches their homes or businesses. A pass-through charge is a cost collected from consumers and passed on to the proper recipient. Removing VAT from that charge means a lower amount will be passed on to electricity consumers,” sabi ni Mendoza.
Ang hakbang ay alinsunod sa direktiba ni Pangulong Ferdinand Marcos Jr. na repasuhin at linawin ang tax rules na maaaring magbigay ng agarang relief sa consumers.
Nauna na ring kumilos ang BIR sa tax treatment ng iba pang government-mandated electricity charges.
Sa Revenue Memorandum Circular No. 60-2026 na inilabas noong June, nilinaw ng BIR na hindi subject sa output VAT at related creditable withholding taxes ang Lifeline Subsidy, Green Energy Auction Allowance, at iba pang specified government-mandated charges.
“We will continue reviewing our tax rules for areas where their proper application can provide practical relief to taxpayers. Where the law allows it, we want that relief to be clear, immediate, and felt by our people,” sabi ni Mendoza. /Bistado