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Unresolved Regulatory Details — Settling the Record Against Primary Sources

As of 2026-09-08 · Updated 2026-09-08 · Section: Investment, Economic Zones & Licensing · 日本語版

Editor's note: This article covers a field in which the site's operating company has business interests. It is compiled from publicly available and primary sources.

This document records an attempt to settle seven items that had been left as open questions — "the annex could not be located," "two dates conflict," or "the legal basis is unclear" — by going back to primary sources (the Official Gazette, LawPhil, the Supreme Court E-Library, Senate legislative records, and primary PDFs from the relevant government agencies). For items that were resolved, the figures are transcribed directly from the original text. For items that could not be resolved, this document records why they could not be resolved, and who should be asked what.


0. Summary table

# Item Verdict In brief
① The full text of the annex tables (Lists A and B) to EO 113 (2026) Resolved Of the LawPhil PDF's 7 total pages, pages 3–7 are the annex tables. They simply weren't catchable by a text search, since they were scanned images. All 32 entries are transcribed below
② Whether Japan is among the PRA's "Identified Countries" 注Unresolved (annex not published) The term officially exists, but the list of country names does not appear in any PRA publication. Requires direct inquiry
③ The current legal basis for Subic's authority to issue ECCs 注Partially resolved / requires inquiry Confirmed that the SBMA is not currently issuing ECCs (absent from its list of application forms). Because DENR domains could not be accessed, the EMB's current practice remains unconfirmed
④ The date CREATE MORE (RA 12066) was enacted Resolved Signature date: November 8, 2024 / Ceremonial signing: November 11. These are two different things
⑤ The FIRB's 2025–2026 resolutions Largely resolved Identified 4 published resolutions and 20 advisories. 注 However, the actual approval dates of the resolutions themselves remain unconfirmed
⑥ The implementing rules and regulations (IRR) for the fiscal regime for mining (RA 12253) Resolved It exists. Signed by the DOF Secretary on December 18, 2025, published December 20, effective immediately upon publication. All 36 sections extracted from the original text
⑦ The August 13, 2026 wage-order injunction Resolved Wage Order No. NCR-27 (raising the NCR minimum wage by ₱85) was halted by a writ of preliminary injunction from Pasig RTC Branch 152

① EO 113 (2026) — The full annex tables of the 13th Regular Foreign Investment Negative List Resolved

1-1. The search process (why this looked like a "missing annex")

Route tried Result
Official Gazette search (officialgazette.gov.ph) an access refusal; even via alternate route, only a bot-verification page. Unreachable
E-Library (elibrary.judiciary.gov.ph/thebookshelf/showdocs/5/101214) The main text is present, but the annex is missing (this is the origin of the initial impression that it was a "missing annex")
LawPhil PDF (lawphil.net/executive/execord/eo2026/pdf/eo_113_2026.pdf) All 7 pages, in full. 2 pages of main text plus 5 pages of annex. Everything was here

注 This PDF is a scanned image with no text layer (a PDF text extractor's get_text() returns 0 characters on every page). This is why it appeared to consist of "main text only" both in full-text searches and in law-firm alerts. The pages were read by transcribing the images directly.

1-2. The body of the EO (pages 1–2)

Item Detail
Title PROMULGATING THE THIRTEENTH (13th) REGULAR FOREIGN INVESTMENT NEGATIVE LIST
Legal basis Article XII, Section 10 of the Constitution / Section 8 of RA 7042 (the 1991 Foreign Investments Act, as amended by RA 8179 and RA 11647)
Recommending body DEPDev (Department of Economy, Planning, and Development, formerly NEDA)
Sec. 1 Only the sectors and activities listed in the attached 13th RFINL are reserved for Philippine nationals
Sec. 2 List A may be amended at any time to reflect amendments to specific laws. List B may not be amended more often than once every two years
Sec. 5 Takes effect 15 days after publication in the Official Gazette or a newspaper of general circulation
Signature April 13, 2026, Manila City. President Ferdinand R. Marcos, Jr., countersigned by Ralph G. Recto (Acting Executive Secretary)
Certification Certified as "CERTIFIED COPY" by the Office of the President, Malacañang Records Office (Atty. Lovely V. Tolentino-Nava, Director IV, date field 4-15), barcode PBBM012414

注 Publication date / effectivity date: the EO text itself does not state a publication date. Law firm Cruz Marcelo & Tenefrancia states publication on April 17, 2026, and effectivity on May 2, 2026; TTFC also gives May 2, 2026 as the effective date. The specific Official Gazette issue in which it was published could not be confirmed on our end (the Official Gazette site was unreachable). The 12th RFINL was EO 65, s. 2022, which this order replaces (TTFC).

1-3. LIST A: Foreign ownership limited by mandate of the Constitution and specific laws (25 items in full)

The heading reads "LIST A: FOREIGN OWNERSHIP IS LIMITED BY MANDATE OF THE CONSTITUTION AND SPECIFIC LAWS." Footnote 1: the foreign-equity percentages in this list are subject to applicable treaties, international agreements, or executive agreements.

No foreign equity permitted

# Sector Basis
1 Mass media (excluding recording and internet businesses) Constitution Art. XVI, Sec. 11(1); Presidential Memorandum dated May 5, 1994; DOJ Opinion No. 40 (s. 1998)
2 Practice of architecture in corporate form RA 9266, Sec. 37
3 Cooperatives (excluding investments by former natural-born Filipino citizens) RA 6938, Chapter III, Sec. 26; RA 9520, Chapter II, Sec. 10
4 Private security agencies RA 11917, Sec. 4
5 Small-scale mining RA 7076, Sec. 3
6 Utilization of marine resources in archipelagic waters, territorial sea, and the EEZ, and small-scale use of natural resources in rivers, lakes, bays, and lagoons Constitution Art. XII, Sec. 2
7 Ownership, operation, and management of cockpits PD 449, Sec. 5(a)
8 Manufacture, repair, stockpiling, or distribution of nuclear weapons Constitution Art. II, Sec. 8
9 Manufacture, repair, stockpiling, or distribution of biological, chemical, and radiological weapons, and anti-personnel mines Treaties and international agreements
10 Manufacture and retail of firecrackers and other pyrotechnic devices RA 7183, Sec. 5

Up to 25% foreign equity

# Sector Basis
11 Private recruitment, whether for local or overseas employment PD 442 (Labor Code), Art. 27
12 Contracts for the construction of defense-related structures CA 541, Sec. 1 and Sec. 2(b)

Up to 30% foreign equity

# Sector Basis
13 Advertising Constitution Art. XVI, Sec. 11(2)

Up to 40% foreign equity

# Sector Basis / conditions
14 Retail trade enterprises with paid-up capital below ₱25,000,000 RA 11595, Sec. 2. Footnote 7: foreign retailers must have a minimum paid-up capital of ₱25 million, the retailer's home country must not prohibit the entry of Filipino retailers, and any additional store beyond the first must have a minimum investment of ₱10 million per store
15 Exploration, development, and utilization of natural resources (including direct extraction from natural water sources) Constitution Art. XII, Sec. 2. Exception (a): technical or financial assistance agreements with the President (for large-scale development of minerals, petroleum, and similar resources). Exception (b): renewable energy (solar, wind, hydro, and ocean/tidal) may be up to 100% foreign-owned (DOJ Opinion No. 21, s. 2022; DOE DC2022-11-0034)
16 Ownership of private land Constitution Art. XII, Sec. 7; CA 141, Sec. 22; RA 9182 (SPV Act), Sec. 4. Exception: natural-born citizens who have lost their Philippine citizenship
17 Operation of public utilities Constitution Art. XII, Sec. 11; CA 146, Sec. 13 (as amended by RA 11659, Sec. 4). Footnote 11: public utilities are limited to just 6 categories — ① electricity distribution, ② electricity transmission, ③ petroleum and petroleum-product pipelines, ④ water pipeline distribution and sewerage (including sewage pipelines), ⑤ seaports, ⑥ public utility vehicles. Footnote 10: all officers must be Philippine citizens
18 Educational institutions (excluding those established by religious groups or missions, those catering to diplomats and their dependents or short-term foreign residents, and short-term, high-level skills-training outside the formal education system) Constitution Art. XIV, Sec. 4(2); RA 11448 (Transnational Higher Education Act), Sec. 9; BP 232, Sec. 20
19 Cultivation, production, milling, processing, and trading of rice and corn (excluding retail), and their acquisition by barter, purchase, or otherwise PD 194, Sec. 5; NFA Council Resolution No. 193 (s. 1998). Footnote 13: up to 100% foreign ownership is allowed on condition that at least 60% is transferred to Filipinos within 30 years of the start of operations
20 Government procurement (goods) RA 12009 (New Government Procurement Act) IRR, Sec. 52.4.1.1(b)(c)(e); RA 11981 (Tatak Pinoy Act), Sec. 12
21 Government procurement (infrastructure projects) Same IRR, Sec. 52.4.2.1. May go up to 75% where the method or technology required is not sufficiently held by Philippine firms
22 Government procurement (consulting services) Same IRR, Sec. 52.4.3.1. Foreign consultants may be used where the head of the procuring entity determines there is insufficient domestic expertise
23 Operation of commercial deep-sea fishing vessels RA 8550 (1998 Fisheries Code, as amended by RA 10654), Sec. 27
24 Ownership of condominium units RA 4726 (Condominium Act), Sec. 5

Up to 100% foreign equity

# Sector Basis / conditions
25 Operation and management of telecommunications RA 11659, Sec. 25 and IRR Rule IX, Sec. 45. 100% is allowed where the foreign investor's home country grants reciprocity to Philippine nationals; otherwise, up to 50%

1-4. LIST B: Security, defense, health and morals, and protection of small- and medium-scale enterprises (7 items in full, all capped at 40% foreign equity)

The heading reads "LIST B: FOREIGN OWNERSHIP IS REGULATED FOR REASONS OF SECURITY, DEFENSE, RISK TO HEALTH AND MORALS, AND PROTECTION OF SMALL- AND MEDIUM-SCALE ENTERPRISES." List B contains only the "up to 40%" tier — no other percentage bands.

# Sector Content / basis
1 Manufacture, repair, storage, and distribution of products and components requiring PNP clearance (a) firearms (pistols through shotguns), parts, ammunition, and manufacturing tools; (b) gunpowder; (c) dynamite; (d) blasting supplies; (e) 11 explosive precursor chemicals — potassium/sodium chlorate, ammonium/potassium/sodium/barium/copper(II)/lead(II)/calcium nitrate, cuprite, nitric acid, nitrocellulose, ammonium/potassium/sodium perchlorate, dinitrocellulose, glycerol, amorphous phosphorus, hydrogen peroxide, strontium nitrate powder, toluene; (f) telescopic sights, sniper scopes, and similar equipment. However, manufacture and repair may be individually authorized for non-Philippine nationals by the PNP Chief (RA 11647 IRR). Footnote 21: the permitted foreign-equity percentage is specified in the PNP's authorization
2 Development, production, manufacture, assembly, and maintenance of materiel by an in-country enterprise RA 12024. Footnote 22: materiel means military technology, weapons systems, arms, ammunition, combat uniforms, armor, vehicles, and other military equipment and supplies (RA 12024, "Self-Reliant Defense Posture Revitalization Act," Sec. 3(g)). This is a newly added item in the 13th list
3 Distribution and manufacture of dangerous drugs to the extent permitted by law RA 9165, Sec. 5 and Sec. 8; RA 7042 (as amended by RA 8179 and RA 11647)
4 Saunas, steam baths, massage parlors, and similar establishments regulated because of risks to public health and morals RA 7042
5 Gambling in all its forms (excluding those covered by investment contracts with PAGCOR) RA 7042; PD 1869 (as amended by RA 9487)
6 Micro and small domestic-market enterprises with paid-up capital below US$200,000 RA 7042
7 Micro and small domestic-market enterprises with paid-up capital below US$100,000, provided they meet at least one of the following (i) employ advanced technology as certified by DOST; (ii) are endorsed by DTI, DICT, or DOST as a startup or startup enabler (under RA 11337, the Innovative Startup Act); (iii) have a majority of their direct employees as Filipinos, with no fewer than 15 Filipino employees

1-5. 注 Errors in the original text of the EO (note these when quoting)

Location Original text Should read
List B, item 3 "RA No. 9165 or the Comprehensive Dangerous Drugs Act of 2022" RA 9165 is a 2002 law
List B, 1(e)(ii) "copper (11), lead (11)" copper (II), lead (II) (a Roman-numeral typo)
List A, item 15 "renewable energy, such as solar wind, hydro..." should read solar, wind (a missing comma)

These errors exist in the EO's own printed text. Note "as in the original" when translating or quoting them.


② Whether Japan is included among the PRA's Identified Countries 注 Unresolved (annex not published)

2-1. What could be confirmed

Source Description
The PRA's official SRRVisa page (pra.gov.ph/SRRVisa) A heading reading "Supplementary Requirements for Applicants from PRA Identified Countries" exists. However, no country names are given at all
The PRA's official "Expanded SRRVisa Program Guide" (September 1, 2025 edition, 6 pages total) Under the same heading, 3 additional required documents are listed: Birth Certificate / National ID / Social Insurance Record or Retirement Certificate. There is no list of country names
PRA checklist form PRA-CR-FORM-0001 (Issue No. 0004, November 2019) Under "Proof of Relationship," the options are Marriage Certificate / Birth Certificate / Household Register (as applicable). There is no country designation
The PRA's Citizen's Charter 2024 (1st Edition, 175 pages total) Under SRRV "Who may avail," it states: "Foreign Nationals and Former Filipinos except those classified as restricted by the Department of Foreign Affairs (DFA)." This is a separate concept from "Identified Countries" (it refers to DFA-restricted nationalities)

A full-text search of the 175-page Citizen's Charter found no match for "identified," any country name (e.g., China), or "restricted nationality." This confirms that the PRA has not published a list of country names.

2-2. What can and cannot be said about Japan

Question Verdict
Is Japan named in any PRA-published document? No (confirmed across 4 documents, in full)
Is any other country named in any PRA-published document? No
Do third-party sites name any country? Yes — one migration consultancy (vaningenmanagement.com) lists "(CHINA)" appended to the same heading. 注 That site returned an an access refusal error and its content could not be verified; it cannot be corroborated
Practical implications Even if Japan is covered, all three additional documents are obtainable in Japan (a koseki tohon [family register transcript] as the Birth Certificate equivalent, a My Number card as the National ID, and pension records from the Japan Pension Service as the Social Insurance Record). This would not be a fatal procedural obstacle

The PRA's Citizen's Charter 2024 requires that documents issued abroad, if not in English, be translated into English and then either apostilled by the competent authority of the issuing country (excluding Austria, Finland, Germany, and Greece), or authenticated at the nearest Philippine embassy or consulate. For Japan, an apostille (via the Ministry of Foreign Affairs) is sufficient.

2-4. Why this remains unresolved, and what to ask

Reason: the PRA has not published a list of country names for its Identified Countries anywhere — not as an annex, not on its website, in its forms, in its Citizen's Charter, or in its advisories.

A draft inquiry to send to the PRA: 1. What is the official document number and issue date establishing the current list of "PRA Identified Countries" (by name)? 2. Is Japan currently included among the Identified Countries? 3. If so, would a koseki tohon be accepted as the Birth Certificate, a My Number card as the National ID, and Japan Pension Service records as the Social Insurance Record? 4. Can it be confirmed that "restricted by the DFA" (in the Citizen's Charter) and "PRA Identified Countries" are indeed separate concepts?


③ Subic's authority to issue ECCs 注 Partially resolved / requires inquiry

No access was made to the DENR, EMB, NSWMC, or DOTr domains at any point. Everything below comes from the SBMA, LawPhil, the Supreme Court E-Library, and media reports.

3-1. What could be established on a timeline

Point in time Fact Source
1992 RA 7227 is enacted. It has 24 sections in total. There is no Section 96 LawPhil
Same Sec. 13(b)(10): the SBMA is to adopt and enforce measures and standards for preventing environmental pollution throughout its zone (including its waters). "For this purpose, the SBMA shall establish an Ecology Center" LawPhil (RA 7227 text)
2006 A DENR–SBMA Memorandum of Agreement (MOA) deputizes the SBMA to issue environmental permits Philstar, January 8, 2009; GMA, January 7, 2009
April 4, 2007 The SBMA Ecology Center issues SBFZ ECC No. EC-SBFZ-ECC-69-21-500 to Taiwan Cogeneration International Corporation (a 2×150MW coal-fired plant). It cites as its basis the "SBMA Environmental Impact Statement (EIS) System, and DENR Administrative Order 2003-30" The original certificate PDF (posted at sbfcc.com), read directly from the image
December 22, 2008 The DENR (under Secretary Jose L. Atienza Jr.) issues ECC Ref. Code 0804-011-4021 for the same project Supreme Court, Paje v. Casiño
January 7, 2009 DENR Secretary Atienza revokes the 2006 MOA. From this point, the DENR directly enforces environmental law within the Subic zone Philstar / GMA / The Free Library
February 3, 2015 Supreme Court decision in Paje v. Casiño, G.R. No. 207257. The ECC at issue was the one issued by the DENR. The SBMA's SBFZ ECC is mentioned only as part of the factual background. The Court did not rule on the SBMA's ECC-issuing authority itself Supreme Court E-Library / LawPhil

3-2. What the SBMA Ecology Center is currently issuing (as of August 2026)

From the SBMA's official website (mysubicbay.com.ph), the Ecology Center's list of application forms:

Item issued Is it an ECC?
Subic Bay Freeport Zone Certificate of Non-Coverage (SBFZCNC) No (a CNC)
Environmental Clearance for Various Activities (Form ECD-RPD-29 Rev. 08, effective September 16, 2019) No
Permit to Operate (PTO) for air-pollution sources No
Tree pruning/cutting/relocation permits No
Raw-material entry clearance / clearance for entry of imported recyclable materials No
Research permits No
Wastewater/sewage/septage hauling permits, hazardous-waste transport records No
Environmental Compliance Certificate (ECC) Not on the list

A decisive piece of corroborating evidence: the required-attachments section of the Environmental Clearance application form (ECD-RPD-29) asks for a "Copy of ECC/CNC issued to the Company for this particular area, scope or project." This presumes the ECC was obtained outside the SBMA.

3-3. 注 An error in the SBMA's own description of itself

The SBMA's official website describes the Ecology Center as "created under Section 96 of Republic Act No. 7227," but RA 7227 has only 24 sections in total, and there is no Section 96. The correct citation is Sec. 13(b)(10). This is likely a mix-up with a section number from the SBMA's implementing rules (SBMA IRR). Do not cite the statute based on the SBMA's own official description.

3-4. The current state of the record

  1. Since the January 2009 revocation of the DENR–SBMA MOA, does the SBMA have any legal authority to issue ECCs? If so, what is the basis (statute, executive order, new MOA, or DAO)?
  2. Does the SBFZ Certificate of Non-Coverage (SBFZCNC) the SBMA currently issues carry the same legal effect as a CNC issued by the EMB under PD 1586 / DAO 2003-30? If not, does a project within the Subic Bay Freeport Zone also need to obtain a separate CNC/ECC from the EMB?
  3. Does the authority under RA 7227 Sec. 13(b)(10) to "adopt and enforce measures and standards for preventing environmental pollution" extend to the EIS system under PD 1586 (i.e., ECC issuance), or is it limited to pollution control (emission standards and enforcement)?
  4. Does Paje v. Casiño (G.R. No. 207257, February 3, 2015) contain any precedential ruling on a special economic zone authority's ECC-issuing power? If not, is there other case law (including Court of Appeals decisions) addressing this point?
  5. What is the current division of roles between economic zone authorities such as PEZA, the SBMA, and the CDC, on the one hand, and the DENR/EMB, on the other, regarding environmental permitting (including whether any One-Stop Shop agreements exist, and their legal nature)?
  6. For a Japanese company setting up a new manufacturing facility within the Subic zone, which agency should be approached first, and in what order, for environmental permits, in practice?

④ The date CREATE MORE (RA 12066) was enacted Resolved

4-1. What was behind the conflicting dates

Source Date What it represents
LawPhil (end of RA 12066's text) Approved: NOV 08 2024 The date the President signed the enrolled bill
The Senate's Legislative Digital Resources (ldr.senate.gov.ph) Date of Approval: November 8, 2024 Same as above (the official legislative record)
PwC Philippines Tax Alert No. 44 Signed on November 8, 2024 Same as above
The Presidential Communications Office (PCO), presidential speech records November 11, 2024 The date of the Ceremonial Signing at Malacañang Palace
SunStar, Manila Bulletin, and other media November 11, 2024 (a Monday) The date the ceremony was reported
DOF November 11, 2024 Uses the ceremony date

4-2. Conclusion

注 The original PDF from the Official Gazette (officialgazette.gov.ph) was unreachable — a direct request returned an access refusal, and even a proxied request hit a bot-verification wall. However, since "November 8, 2024" was obtained from the Senate's own official legislative record — a primary source — this is treated as settled.


⑤ The FIRB's 2025–2026 resolutions Largely resolved (only the resolution dates remain unconfirmed)

5-1. Resolutions published on firb.gov.ph/resources/resolutions/

Resolution No. Subject Date shown on the site
005-26 In light of the national energy emergency declared under EO No. 110, s. 2026, authorizes granting Investment Promotion Agencies (IPAs) the power to allow registered business enterprises (RBEs) up to 90% temporary work-from-home (WFH) 2026-04-10 (注Create Date)
015-25 Recommends the 2025 Strategic Investment Priority Plan (SIPP) to the President 2026-04-14 (注Create Date)
011-25 Clarifies monitoring rules for enterprises whose registration was transferred under RA 12066's transitional IRR, and treatment of applications to amend/modify performance commitments 2025-10-21 (注Create Date)
004-25 Processing rules for registration-transfer applications for existing enterprises that qualified under RA 12066's transitional IRR 2025-10-21 (注Create Date)

注 What the FIRB site displays is the "Create Date/Last Updated" — i.e., the file upload date — not the date the resolution was actually approved. (This is evident because 004-25 and 011-25 share the same displayed date.) The actual resolution date can only be established from the body of each PDF, and this could not be obtained in this pass of research. This remains an unresolved item.

注 Many resolution numbers are missing (001–003-25, 005–010-25, 012–014-25, 001–004-26, and others). Since the FIRB does not publish resolutions approving incentives for individual companies, only policy resolutions are made public. It would be a mistake to read this as meaning "only 4 resolutions were issued in 2025."

5-2. FIRB advisories (2026, firb.gov.ph/resources/advisories/)

No. Content
011-2026 FAQ on the DILG–DOF–DTI Joint Memorandum Circular No. 01, s. 2026
010-2026 Circulates DOF Department Order No. 026-2026 (on the Enhanced Deductions Regime under NIRC Sec. 294(C))
009-2026 Circulates Office of the President Memorandum Order No. 47, s. 2026 — approval of the 2026 SIPP
008-2026 Publicizes RMC No. 042-2026 (submission of the Certificate of Entitlement to Tax Incentives, CETI)
007-2026 Extends the deadline for submitting the ATIR (Annual Tax Incentives Report) and ABR (Annual Benefits Report) for tax year 2025
006-2026 Circulates FIRB Resolution No. 005-2026 (90% WFH)
005-2026 Circulates the DILG–DOF–DTI Joint Memorandum Circular No. 01, s. 2026
004-2026 Clarification guidelines on ATIR/ABR submission
003-2026 Notice on the FIRB secretariat's work arrangements
002-2026 Designates Undersecretary of Finance Rolando T. Ligon, Jr. as chair of the FIRB Technical Committee

5-3. FIRB advisories (2025)

No. Content
011-2025 Designates Undersecretary of Finance Karlo Fermin S. Adriano as chair of the Technical Committee
010-2025 Interim measures for exceptional circumstances caused by Typhoon Tino
009-2025 Circulates FIRB Resolution No. 011-25
008-2025 Data-migration guidelines accompanying the introduction of the new FIRMS (Fiscal Incentives Registration and Monitoring System)
007-2025 CETI forms for new and expanding enterprises under RA 12066
006-2025 Certificate of Registration (COR) forms for new and expanding enterprises under RA 12066
005-2025 Publicizes RMC 071-2025 (VAT zero-rating certificate forms)
004-2025 FIRMS system upgrades and 2024–2025 tax-year compliance requirements
003-2025 COR forms for transitory enterprises under NIRC Sec. 311
002-2025 Circulates DOF–CDA–BIR Joint Administrative Order No. 001-2025

5-4. The policy trend that emerges

2025 was "the year of RA 12066 transition administration" (registration-transfer rules — 004-25; post-transfer monitoring — 011-25; a full overhaul of COR/CETI forms; and the FIRMS system upgrade). 2026 has been "the year of operational fine-tuning" (the Enhanced Deductions Regime DO, approval of the 2026 SIPP, and 90% WFH justified by the energy emergency).

注 The BOI-hosted PDF of Memorandum Order No. 47 (the 2026 SIPP) returned an access refusal and was unreachable even via alternate route. The content of the 2026 SIPP could not be covered in this document.


⑥ The implementing rules and regulations (IRR) for the fiscal regime for mining (RA 12253) Resolved

6-1. The IRR exists (the full original text was extracted)

Item Detail
Title "Implementing Rules and Regulations of the Enhanced Fiscal Regime for Large-Scale Metallic Mining Act" (it carries no unique numbering of its own — it is not issued in the DOF's standard Department Order format)
Basis Section 16 of RA 12253. Issued by the DOF upon the recommendation of the BIR, in consultation with the DENR
Signature December 18, 2025, by Secretary of Finance Frederick D. Go
Structure 23 pages total, 36 sections in full (Part I, General Provisions, through Part VII)
Effectivity Section 36: takes effect immediately upon publication in a newspaper of general circulation
Publication December 20, 2025, in the Manila Times (as stated in BIR RMC No. 93-2026; DivinaLaw and Conventus Law give the same date)
Circulation BIR Revenue Memorandum Circular No. 93-2026 (August 13, 2026) circulates this IRR
Parent statute RA 12253 (signed September 4, 2025, at Kalayaan Hall, Malacañang Palace)
Fiscal impact DOF press release (December 19, 2025): projects an additional average of ₱6.3 billion per year in revenue from existing projects

6-2. Royalty rates (IRR Sec. 6)

Category Tax base Rate
Within mineral reservations Gross output A flat 5.0%
Outside mineral reservations: margin 0%–15% Income from metallic mining operations 1.0%
Margin above 15%–30% Same 2.0%
Margin above 30%–45% Same 3.0%
Margin above 45%–60% Same 4.0%
Margin above 60% Same 5.0%
Margin at or below 0% Gross output A minimum royalty of 0.1% (one-tenth of 1%)

"Margin" for royalty purposes means income from mining operations divided by gross output (IRR Sec. 4(L)).

6-3. Windfall Profits Tax (IRR Sec. 10)

Margin (net mining income ÷ gross output) Rate
30% up to 40% 1.0%
Above 40% up to 55% 3.0%
Above 55% up to 65% 5.0%
Above 65% up to 75% 7.0%
Above 75% 10.0%

注 For purposes of this calculation, the optional standard deduction (OSD, NIRC Sec. 34(L)) may not be used (Sec. 10(C)). 注 The windfall profits tax is not deductible from taxable income (Sec. 10(D)).

6-4. Other key rules

Section Content
Sec. 4(J)(7) Interest on related-party debt: interest on the portion of quarterly related-party debt-to-equity exceeding 2:1 is not deductible (NIRC Sec. 34(B))
Sec. 7 Royalties are collected by the BIR (including the MGB's share under RA 7942, Sec. 5)
Sec. 8 Royalties: must be filed and paid within 60 days after the end of each quarter. A bond equivalent to the quarterly royalty amount must be posted, with a final adjustment return filed annually
Sec. 9 Royalties paid cannot be refunded or credited even on export
Sec. 11 Windfall profits tax: an annual return must be filed and paid by April 15, or the 15th day of the 4th month following the close of the taxable year
Sec. 12 Ring-fencing: ① each mining agreement/FTAA is treated as a separate taxable entity; ② where multiple operators exist under a single agreement, each operator is a separate taxable entity. A "project" refers to the area of one agreement approved under a valid Declaration of Mining Project Feasibility (DMPF)
Sec. 14 Local business tax is capped at 0.5% of gross output (50% of the 1% rate) under Sec. 10 of the law. The DOF, through the BLGF, may coordinate with the DILG to issue a Local Finance Circular
Sec. 15 10% of royalties from within mineral reservations goes to the MGB (RA 7942, Sec. 5). That same 10% also funds downstream strategic-metals industry development implemented by MIRDC (EO 79, s. 2012, Sec. 8)
Sec. 16 The BIR and BOC audit the sale/export of minerals, mineral products, and ore. They may examine books, assay reports, and sales/marketing contracts. The MGB, upon request, provides assay reports and similar records. Testing facilities and any commodity-price database subscriptions are placed under the MGB's operational management and technical supervision, operated through an interagency coordination mechanism among the BIR, BOC, and MGB
Sec. 33 Transitional provision: large-scale metallic mining operators become subject to the new fiscal regime 150 days after the law takes effect

⑦ The August 13, 2026 wage-order injunction Resolved

7-1. What was halted

Item Detail
Subject Wage Order No. NCR-27 (raising the statutory minimum daily wage in the National Capital Region, NCR, by ₱85)
Breakdown of the increase A first tranche of ₱60 (effective July 25, 2026, per Philstar) / a second tranche of ₱25 (planned for January 2027)
Issuing body The DOLE / the NCR Regional Tripartite Wages and Productivity Board (RTWPB-NCR). Reported approved by the DOLE on July 1, 2026 (Inquirer)

7-2. Who issued what, and when

Date Event
2026-07-30 The Pasig Regional Trial Court issues a 20-day Temporary Restraining Order (TRO)
2026-08-13 Pasig RTC Branch 152 issues a "writ of preliminary injunction." The TRO expires the same day, and the halt becomes ongoing
Petitioners Two construction companies — Readycon Trading and Construction Corp. and R-II Builders Inc. (Manila Times)
Bond 注The figure differs by source — unconfirmed. ₱10 billion (GMA/Philstar, for the 13 August preliminary injunction) / ₱1 million (BusinessWorld, for the 30 July TRO). "Labor law in practice" §5 in this document set states that the court notice and the order itself could not be reached, so the amount is unconfirmed and should not be cited in practice; this entry now follows that treatment (inconsistency within the document set resolved by the 2026-09-07 full-text review).
The court's reasoning "Losing one's job is a more serious and irreversible harm than temporarily not receiving additional wages." The court framed the order as a preservative relief measure to maintain the status quo while the interests of labor and management are reconciled

注 The "order of August 13, 2026" was not a TRO — it was a writ of preliminary injunction. The TRO dates from July 30. This distinction is frequently conflated in media coverage.

7-3. The points at issue, and what followed

Point of contention / development Detail
Legal issue Whether this violates Article 126 of the Labor Code (which provides that courts shall not enjoin wage-board proceedings). The court's counter-argument was that it "did not enjoin the wage board's proceedings themselves, but issued preservative relief"
2026-08-03 Senators raise concerns about the Pasig court's TRO (Inquirer)
2026-08-04 Senator Raffy Tulfo introduces legislation to bar courts from issuing TROs against wage orders (PNA)
2026-08-04 The government supports a request to lift the TRO (Inquirer)
2026-08-05 21 senators ask the Pasig court to lift the TRO (BusinessWorld)
2026-08-08 The tripartite council backs lifting the TRO (Philstar)
2026-08-11–12 Moves to have the Supreme Court investigate/review the Pasig court's TRO (PNA/Inquirer/Manila Times, "TRO on wage hike illegal")
2026-08-17 The DOLE files a motion with the Pasig court to lift the injunction (PNA/Inquirer/Philstar). Labor Secretary Tolentino says he will "exhaust all legal remedies"
2026-08-19 Labor groups urge the Supreme Court to act on the pending petition (BusinessWorld)
Labor's position TUCP: "after the court's ruling, a legislated wage hike is the only remaining path for workers" (Inquirer, 2026-08-14)

7-4. The current state (as of 2026-08-26)


8. List of unresolved items and the reasons why

# Unresolved item Type of obstacle Path to resolution
① Confirming the original Official Gazette publication date of EO 113 403/bot-verification (Official Gazette site) The print edition of the Official Gazette, or an inquiry to DEPDev
② The list of country names for the PRA's Identified Countries Annex not published (absent from every PRA publication) Direct inquiry to the PRA (a draft inquiry is formulated in 2-4)
③ The agency currently accepting/issuing ECCs within the Subic zone Access to DENR/EMB domains was prohibited (a rule governing this research) Inquiry to legal counsel (6 questions formulated in 3-5)
③ The relationship between the legal effect of the SBFZ CNC and the EMB's CNC A matter of legal interpretation (cannot be settled from primary sources alone) Same as above
⑤ The approval dates of individual FIRB resolutions The site displays only the upload date Retrieve each resolution's PDF individually and read page 1 / inquire with the FIRB secretariat
⑤ The content of the 2026 SIPP (MO 47, s. 2026) 403 (BOI site), also unreachable via alternate route Inquire with the BOI, or wait for the Official Gazette version
⑦ The injunction's case number, judge's name, and full text Not yet published, being at the trial-court stage Wait for an appellate-level ruling / obtain a certified copy through local counsel

9. Primary sources used in this research (URLs)

# Source URL
① EO 113, s. 2026, full text plus annex (PDF, 7 pages total) https://lawphil.net/executive/execord/eo2026/pdf/eo_113_2026.pdf
① EO 113 (Supreme Court E-Library, main text only) https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/5/101214
② The PRA's official SRRVisa page https://pra.gov.ph/SRRVisa
② PRA Citizen's Charter 2024 (1st Ed., 175 pages total) https://pra.gov.ph/Uploads/CCharter/Document/cc_1712103361972.pdf
② PRA checklist form PRA-CR-FORM-0001 https://pra.gov.ph/Uploads/MediaFile/FileUpload/Checklist-of-Requirements-for-SRRV-Application-PDF-EDITABLE.pdf
③ RA 7227 (24 sections in full) https://lawphil.net/statutes/repacts/ra1992/ra_7227_1992.html
③ Paje v. Casiño, G.R. No. 207257 (2015-02-03) https://lawphil.net/judjuris/juri2015/feb2015/gr_207257_2015.html
③ SBMA Ecology Center (current list of application forms) https://www.mysubicbay.com.ph/about-us/departments/ecology-center
③ The original SBFZ ECC (2007, issued to Taiwan Cogeneration) https://www.sbfcc.com/knowledgebase/ECC_Taiwan_CoGen_Apr_4_07.pdf
④ RA 12066 full text (Approved: NOV 08 2024) https://lawphil.net/statutes/repacts/ra2024/ra_12066_2024.html
④ Senate Legislative Digital Resources (RA 12066) https://ldr.senate.gov.ph/legislative-issuance/republic-act-no-12066
⑤ List of FIRB resolutions https://firb.gov.ph/resources/resolutions/
⑤ List of FIRB advisories https://firb.gov.ph/resources/advisories/
⑥ RA 12253 IRR, original (DOF, 23 pages total, 36 sections) https://www.dof.gov.ph/wp-content/uploads/2025/12/MINING-IRR.pdf
⑥ DOF press release (2025-12-19) https://www.dof.gov.ph/sec-go-mining-reform-irr-to-spur-more-investments-andensure-fair-returns-for-filipinos/
⑦ Philstar, "Pasig court freezes P85 wage hike" (2026-08-14) https://www.philstar.com/nation/2026/08/14/2549219/pasig-court-freezes-p85-wage-hike
⑦ Manila Times (names of the two petitioning companies) (2026-08-14) https://www.manilatimes.net/2026/08/14/news/tolentino-vows-to-fight-p85-wage-hike-amid-injunction/2405806

注 Domains that could not be reached: officialgazette.gov.ph (403/bot verification), pna.gov.ph (access refused), the BOI's PDF at boi.gov.ph (access refused), and mb.com.ph (access refused). Domains that were not accessed at all (as a matter of research policy): DENR, EMB, NSWMC, DOTr. No attempt was made to reach them even via alternate route.


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