EO 106 (s. 2025) — IPP BOT RPT Condonation, CY 2025

Full title: Reducing and Condoning Real Property Taxes, Including Interests and/or Penalties, Assessed on Power Generation Facilities of Independent Power Producers Under Build-Operate-Transfer Contracts With Government-Owned or -Controlled Corporations

Signed: November 28, 2025 | President: Ferdinand R. Marcos Jr.

Scope and Coverage

Geographic scope: Nationwide [EO 106, s. 2025, §1, 2025-11-28].

CY covered: CY 2025 [EO 106, s. 2025, §1, 2025-11-28].

Grid capacity at stake: Approximately 1,085 megawatts — a sharp drop from the 3,100 MW cited in all prior EOs from 2020 onwards, likely reflecting BOT contract expirations as older NPC-era plants age out [EO 106, s. 2025, WHEREAS ¶4, 2025-11-28].

Key Provisions

§1 — Reduction: RPT liabilities for CY 2025 reduced to 15% of FMV depreciated at 2%/yr; interests and penalties condoned [EO 106, s. 2025, §1, 2025-11-28].

§2 — Rollover: Excess payments applied to future RPT liabilities [EO 106, s. 2025, §2, 2025-11-28].

§3 — Compliance: DILG directed to monitor LGU compliance in coordination with DOF; DOF to submit progress report within six months [EO 106, s. 2025, §3, 2025-11-28].

Notes

Most recent EO in the series. The 1,085 MW figure — versus 3,100 MW in EO 83 signed just nine months earlier — is the most significant data point: it signals that the universe of IPPs under active BOT contracts with NPC/PSALM is shrinking rapidly, likely as older plants commissioned in the 1990s and early 2000s reach end of contract term. Sourced by OCR from the LawPhil PDF scan; LawPhil carried no HTML transcription at time of ingest, which is why this Order and EO 176 (s. 2022) sat outside the htmltext cleaning campaign. The scanned copy carries a certified-copy stamp over the signature block, so the attesting Acting Executive Secretary’s name did not survive OCR — see the cleaning notes in the cleaned copy. See IPP BOT Real Property Tax Condonation for the full series analysis.

Full text: Cleaned copy