Ginhawa sa electric bill ang hatid ng bagong hakbang ng Bureau of Internal Revenue (BIR) matapos nitong alisin ang value-added tax (VAT) sa allowable system loss charge na ipinapasa sa mga consumer.
Sa Revenue Memorandum Circular (RMC) No. 97-2026 na inilabas nitong Lunes, September 14, kinilala ng BIR ang allowable system loss charge na pasok sa cap ng Energy Regulatory Commission (ERC) bilang government-mandated pass-through cost na hindi kasama sa gross sales para sa VAT purposes.
Ibig sabihin, hindi na papatawan ng output VAT at creditable withholding on VAT ang naturang bahagi ng electric bill sa mga covered billing at transaction kapag naging epektibo ang bagong patakaran alinsunod sa ERC Resolution No. 26, Series of 2026.
“For consumers, the practical effect is straightforward: once the new rules become effective, VAT will no longer be imposed on the allowable system loss portion of the electricity bill. That means a lower amount will be passed on to consumers on covered billings and transactions,” ani BIR Commissioner Charlito Martin Mendoza.
Ang system loss ay tumutukoy sa kuryenteng nawawala habang dumadaan sa transmission at distribution system bago makarating sa consumer. Sa ilalim ng umiiral na regulasyon, may bahagi nito na pinapayagang maipasa sa customers basta pasok sa itinakdang cap ng ERC.
Nilinaw naman ng BIR na ang exemption ay para lamang sa VAT treatment. Hindi sakop nito ang income tax at kaukulang creditable withholding tax.
Kailangan ding hiwalay na nakalagay sa billing statement, invoice o katulad na dokumento ang allowable system loss charge upang malinaw kung aling bahagi ang hindi papatawan ng VAT.
Inaatasan din ang generation companies, National Grid Corporation of the Philippines (NGCP), distribution utilities, electric cooperatives at iba pang apektadong taxpayer na tiyaking tama ang billing, accounting, reporting at hiwalay na pagkakakilanlan ng system loss charge alinsunod sa ERC at tax rules.
Ayon kay Mendoza, tinutupad ng bagong circular ang naunang commitment ng BIR na kumilos kapag mayroon nang sapat na regulatory basis.
“Every peso saved by consumers counts. This may be one part of a broader effort to bring down electricity costs, but it is relief that can be implemented under existing law. While Congress continues to consider wider reforms on electricity charges and taxes, the BIR is acting on the measures within its authority that can reduce the burden on consumers,” ani Mendoza.
Nauna nang nilinaw ng BIR sa RMC No. 60-2026 ang tax treatment ng Lifeline Subsidy, Green Energy Auction Allowance at iba pang government-mandated electricity charges.
Pinapalawak ngayon ng RMC No. 97-2026 ang parehong approach sa allowable system loss charge.
“President Ferdinand R. Marcos Jr and Finance Secretary Frederick Go have consistently emphasized that our reforms should translate into benefits that people can actually feel. This is the kind of reform we want to keep pursuing at the BIR: focused, lawful, and practical. No single measure will solve the entire cost of electricity, but where the tax rules allow us to reduce what consumers have to pay, we at the BIR will act,” ani Mendoza.
Ang hakbang ay bahagi ng mas malawak na pagtutulak ng pamahalaan na pababain ang electricity costs, kabilang ang mga panukalang reporma sa system loss charges na kasalukuyang tinatalakay sa energy sector at Kongreso. /Bistado