RMC No. 108-2026: BIR 2026 Priority Programs and What Taxpayers Should Expect
Revenue Memorandum Circular (RMC) No. 108-2026, dated August 26, 2026, publishes the Bureau of Internal Revenue’s (BIR) CY 2026 priority programs and projects, organized under a five-point agenda called BIR D.A.R.E.S. and tied to a 2026 collection target of ₱3.393 trillion. It is an internal circular addressed to BIR officials and employees, so it directs what the Bureau’s offices prioritize rather than creating a new filing duty for taxpayers.
Stay Ahead of BIR Compliance Priorities FREE →This article reads the circular as published, explains each part of the D.A.R.E.S. agenda, and separates what the text says from what a filer might reasonably watch for. It does not speculate about specific projects: the circular points to an Annex A for details, and that annex was not part of the published copy reviewed here.
What does RMC No. 108-2026 say? #
RMC No. 108-2026 states that it is issued to publish and disseminate the BIR’s CY 2026 Priority Programs and Projects, selected to attain a ₱3.393 trillion collection target, and it instructs all Bureau offices to align their plans with them. The circular’s second paragraph explains how the priorities were identified:
“To ensure attainment of this year’s BIR collection target of ₱3.393 Trillion, the priority programs and projects were identified, taking into consideration the following: i) Priorities presented during the CY 2026 National Tax Campaign Kick-Off; ii) Consolidated output on identified Priority Programs and Projects during the conduct of the CY 2026 BIR Strategic Planning Session held last March 2 and 3, 2026; and iii) the Five Point Reform and Legacy Agenda, referred below as BIR D.A.R.E.S.”
— BIR, RMC No. 108-2026, second paragraph (BIR copy)
The ₱3.393 trillion figure carries a footnote citing the approved Revised Medium-term Fiscal Program under the 193rd Development Budget Coordination Committee Ad Referendum dated June 16, 2026. The circular is addressed “To: All Internal Revenue Officials, Employees and Others Concerned,” and the published copy bears a Records Management Division received stamp dated October 1, 2026.
What is the BIR D.A.R.E.S. agenda? #
BIR D.A.R.E.S. is the circular’s name for the Five Point Reform and Legacy Agenda, an acronym for five priority areas: Digital and Data Transformation, Audit Reform and Accountability, Revenue Collection and Revenue Base Protection, Employee Empowerment and Welfare Promotion, and Service Excellence and Stakeholder Engagement. The circular lists them as follows:
- D – Digital and Data Transformation
- A – Audit Reform and Accountability
- R – Revenue Collection and Revenue Base Protection
- E – Employee Empowerment and Welfare Promotion
- S – Service Excellence and Stakeholder Engagement
The circular adds that a functional classification was provided for the Digital and Data Transformation component to recognize the users and beneficiaries of the project, and that achievable 2026 milestones for long-term programs “shall be identified through the periodic accomplishment of activities under the Strategic Plans and Programs.”
What could each D.A.R.E.S. pillar mean for a taxpayer? #
Four of the five pillars (digital and data, audit, revenue collection and base protection, and service excellence) describe areas where a taxpayer deals with the BIR; the employee-focused pillar is internal. The circular itself gives only the pillar names, so the right-hand column below is a reader’s orientation, not a statement from the circular, and it points to BIR programs covered in other articles on this site.
| D.A.R.E.S. pillar (as named in RMC No. 108-2026) | Taxpayer-facing or internal? | Where a filer may see related activity |
|---|---|---|
| Digital and Data Transformation | Largely taxpayer-facing | BIR digital systems described in separate issuances, such as the Taxpayer Portal and the Electronic Invoicing System |
| Audit Reform and Accountability | Taxpayer-facing | Audit procedures, such as those in the BIR consolidated audit program |
| Revenue Collection and Revenue Base Protection | Taxpayer-facing | Collection and compliance activity; the circular does not list specific enforcement measures |
| Employee Empowerment and Welfare Promotion | Internal | Concerns BIR personnel, not filers |
| Service Excellence and Stakeholder Engagement | Taxpayer-facing | Taxpayer services and engagement; the circular does not list specific channels |
Whether a given system or procedure is part of the 2026 priority list depends on Annex A, which this article could not verify. A taxpayer should therefore treat the table as a way to find relevant BIR guidance, and rely on the specific revenue issuance for any actual requirement.
Does RMC No. 108-2026 change anything a taxpayer must do? #
No change to a taxpayer’s filing duties appears in the circular as reviewed: it is a planning directive to BIR offices, and its operative instruction is that they align their activities with the priority programs. The closing paragraph reads:
“All Bureau offices are therefore enjoined to align their operational plans and activities with the CY 2026 BIR Priority Programs and Projects to ensure the fulfillment of the Bureau’s mandate.”
— BIR, RMC No. 108-2026, final paragraph
Rates, deadlines, forms, and penalties continue to come from the specific revenue regulations, circulars, and orders that set them. Filers can track those in the BIR deadlines for November 2026 and in issuance-specific articles.
Worked example: reading a priority-program circular as a filer #
A practical way to use a circular like this is to translate a pillar into a question for your own compliance review, then check the specific issuance. Consider a fictional small corporation with a quarterly withholding remittance routine. After reading the Digital and Data Transformation pillar, its compliance officer lists two checks: whether its invoicing process matches any electronic-invoicing requirement that applies to it, and whether its filed returns and payments agree with its own ledger. After reading the Audit Reform pillar, the officer confirms that the audit-response folder (Letters of Authority and submitted documents) is complete. None of these checks is mandated by RMC No. 108-2026; they are examples of how to turn a published priority into an internal review using requirements found in other BIR issuances.
Summary #
RMC No. 108-2026, dated August 26, 2026, publishes the BIR’s CY 2026 Priority Programs and Projects, built around a ₱3.393 trillion collection target and the five-point BIR D.A.R.E.S. agenda: Digital and Data Transformation; Audit Reform and Accountability; Revenue Collection and Revenue Base Protection; Employee Empowerment and Welfare Promotion; and Service Excellence and Stakeholder Engagement. It directs BIR offices to align their plans with those priorities and refers to an Annex A for project details. The circular as reviewed creates no new taxpayer obligation, so filers should follow the specific issuances that set rates, deadlines, and requirements.
Sources #
Primary sources
- BIR (bir-cdn.bir.gov.ph) — Revenue Memorandum Circular No. 108-2026, “CY 2026 BIR Priority Programs and Projects,” August 26, 2026 (single-page published copy; Annex A not included)