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RMC No. 100-2026 — Temporary Suspension of Excise Tax on Specific Petroleum Products

Tax advisoryIssued September 28, 2026Effective Immediately

The Bureau of Internal Revenue has issued RMC 100 – 2026 on September 28, 2026, suspending excise taxes on ordinary use LPG and Kerosene. This circular enforces Executive Order No. 125, triggered after the Department of Energy certified that the average Dubai crude oil price exceeded the statutory threshold of $80 per barrel.

Temporary Suspension of Excise Tax on Petroleum Products

  • Liquified Petroleum Gas (LPG) sold for household cooking, except for LPG used as raw material for petrochemical and utilized for motive power
  • Kerosene for household cooking and lighting, except for kerosene used as aviation fuel or jet fuel.

##Duration of Suspension

The excise tax rates on petroleum products shall automatically revert to the previous rates upon the occurence of any of the following, whichever comes first:

  • One (1) week after the one (1)-month average Dubai crude oil price based on MOPS falls below USD 80 per barrel, as certified by the DOE;
  • After three (3) months from the effectivity of this Order
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The advisory in four cards

The same summary, in the form we publish on social media. Select any card to read it full size.

This advisory is a general summary and is not a substitute for professional advice. For guidance on your own situation, please consult us.

Related: AAC Tax Calendar · AAC Tax Code · All advisories

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