12/02/2026
๐๐๐โ๐ฌ ๐๐๐ ๐ข๐ฌ๐ญ๐๐ซ๐๐ ๐๐ฎ๐ฌ๐ข๐ง๐๐ฌ๐ฌ ๐๐ง๐ญ๐๐ซ๐ฉ๐ซ๐ข๐ฌ๐๐ฌ ๐๐๐ฑ๐ฉ๐๐ฒ๐๐ซ ๐๐๐ซ๐ฏ๐ข๐๐ (๐๐๐๐๐)
The Bureau of Internal Revenue (BIR) officially launched the Registered Business Enterprises Taxpayer Service (RBETS) on January 27, 2026. Mandated by Republic Act No. 12066 (CREATE MORE Act), this initiative aims to ease the cost of doing business by providing a centralized, "one-stop-shop" for tax administration specifically for Registered Business Enterprises (RBEs).
This development shifts RBEs from a fragmented tax compliance environment to a unified system designed to ensure uniform application of incentive rules and strengthen revenue protection.
๐๐ก๐๐ญ ๐ข๐ฌ ๐๐๐๐๐? RBETS is a specialized service designed to provide end-to-end tax administration for RBEs. It serves as a dedicated support unit to improve taxpayer service delivery and compliance monitoring for businesses registered with Investment Promotion Agencies (IPAs) such as Philippine Economic Zone Authority (PEZA), Board of Investments (BOI), Subic Bay Metropolitan Authority (SBMA), and Clark Development Corporation (CDC).
๐๐๐ฒ ๐๐ฆ๐ฉ๐ฅ๐๐ฆ๐๐ง๐ญ๐๐ญ๐ข๐จ๐ง ๐๐๐ญ๐๐ข๐ฅ๐ฌ:
* ๐ถ๐๐-๐บ๐๐๐ ๐ป๐๐๐๐๐๐๐ ๐จ๐๐๐๐๐๐๐๐๐: RBETS acts as a specialized office within the BIR staffed by trained revenue officers familiar with RBE operations. It provides expert guidance and support on tax obligations and incentive compliance.
*๐น๐ฉ๐ฌ ๐ฌ๐๐๐๐๐๐ ๐ช๐๐๐๐๐๐๐: Dedicated service counters in Revenue District Offices (RDOs) and the Large Taxpayers Service allow businesses to complete transactions efficiently in one location. RBE express counters will be established in RDOs with more than fifty (50) RBEs, covering 20 RDOs nationwide.
* ๐ต๐๐๐๐๐๐๐๐
๐ ๐ช๐๐๐๐๐๐๐: About 5,907 registered enterprises are expected to benefit from RBETS assistance. The rollout covers 20 RDOs nationwide, including key business hubs such as Makati, Taguig, Pasig, Muntinlupa, Quezon City, Subic, Clark, Bataan, Batangas, Cavite, Laguna, Pampanga, and Cebu. It also extends to the Large Taxpayers Service (LTS).
๐๐๐๐๐๐ ๐๐๐๐ ๐๐๐ญ: ๐๐ซ๐ข๐ญ๐ข๐๐๐ฅ ๐๐ง๐๐๐ง๐ญ๐ข๐ฏ๐ ๐๐ฉ๐๐๐ญ๐๐ฌ ๐๐จ๐ซ ๐๐ฎ๐ฌ๐ข๐ง๐๐ฌ๐ฌ๐๐ฌ. The CREATE MORE Act (RA 12066) introduces significant enhancements to the fiscal incentive framework compared to the previous CREATE Act (RA 11534). These changes are vital for PCCI members planning expansion or new investments.
๐๐๐ฌ๐ ๐จ๐ ๐๐จ๐ฆ๐ฉ๐ฅ๐ข๐๐ง๐๐ & ๐๐๐ฆ๐ข๐ง๐ข๐ฌ๐ญ๐ซ๐๐ญ๐ข๐จ๐ง
* ๐ฝ๐จ๐ป ๐๐๐๐-๐น๐๐๐๐๐ (๐ณ๐๐๐๐ ๐ท๐๐๐๐๐๐๐๐): The rule has been expanded. Previously limited to goods "directly and exclusively used," the new rule allows VAT zero-rating for goods and services "directly attributable" to the registered project. This now explicitly includes support, administrative, marketing, and legal services.
* ๐น๐ฉ๐ฌ ๐ณ๐๐๐๐ ๐ป๐๐ (๐น๐ฉ๐ฌ๐ณ๐ป): To simplify local taxation, RBEs will now pay a tax not exceeding 2% of gross income generally in lieu of all local taxes, fees, and charges. This replaces the complex variance of local levies.
๐
๐ข๐ง๐๐ง๐๐ข๐๐ฅ ๐๐ง๐๐๐ง๐ญ๐ข๐ฏ๐๐ฌ & ๐๐๐ญ๐๐ฌ
* ๐น๐๐
๐๐๐๐
๐ช๐ฐ๐ป ๐๐ ๐ฌ๐๐๐๐๐๐๐
๐ซ๐๐
๐๐๐๐๐๐๐: The Corporate Income Tax (CIT) rate for income derived from registered activities under the Enhanced Deductions Regime (EDR) is reduced to 20% (previously 25%).
* ๐ฝ๐จ๐ป ๐๐๐๐๐๐๐๐๐ ๐๐ ๐๐๐๐๐๐๐๐๐๐๐:
Registered Export Enterprises (REEs): Effectively perpetual (entire registration period as an RBE)
High Value Domestic Market Enterprises (DMEs): Time bound (until the expiration of the income tax-based incentives)
๐๐ง๐ฏ๐๐ฌ๐ญ๐ฆ๐๐ง๐ญ ๐๐ก๐ซ๐๐ฌ๐ก๐จ๐ฅ๐๐ฌ & ๐๐ฉ๐ฉ๐ซ๐จ๐ฏ๐๐ฅ๐ฌ
* ๐ฏ๐๐๐๐๐ ๐ฐ๐ท๐จ ๐จ๐๐๐๐๐๐๐๐: Investment Promotion Agencies (IPAs) can now approve projects with investment capital up to P15 Billion (increased from P1 Billion). Projects above this amount require FIRB approval.
๐๐ซ๐๐ง๐ฌ๐ข๐ญ๐ข๐จ๐ง ๐๐๐ซ๐ข๐จ๐ ๐๐ฑ๐ญ๐๐ง๐ฌ๐ข๐จ๐ง
๐ฌ๐๐๐๐๐
๐๐
๐บ๐๐๐๐๐ ๐ช๐๐๐๐๐: Pre-CREATE RBEs can now avail of their existing incentives until December 31, 2034, extending the previous deadline of April 2031
๐๐๐ฅ๐๐ฏ๐๐ง๐๐ ๐ญ๐จ ๐๐๐๐ ๐๐๐ฆ๐๐๐ซ๐ฌ
For members operating as RBEs or planning to register with investment promotion agencies, RBETS may:
* Serve as the primary interface with the BIR on incentive-related tax matters
* Provide assistance in navigating compliance obligations
* Offer expedited channels for processing and issue resolution
Engagement with RBETS can help businesses optimize use of incentives while maintaining compliance with applicable tax regulations.
The launch of RBETS represents a significant administrative reform in Philippine tax governance emphasizing service delivery, compliance support, and investment facilitation. As the system matures and staffing structures are finalized, it is expected to further enhance the countryโs attractiveness as an investment destination and improve the taxpayer experience for registered enterprises.
