Glorious Tribes Accounting Services

𝗧𝗮𝗻𝗼𝗻𝗴 𝗻𝗶 𝗝𝘂𝗮𝗻 𝗡𝗼. 𝟭𝟱:

“𝗛𝗲𝗹𝗹𝗼, 𝗕𝗜𝗥! 𝗢𝗻𝗹𝗶𝗻𝗲 𝘀𝗲𝗹𝗹𝗲𝗿 𝗮𝗸𝗼. 𝗣𝗮𝗮𝗻𝗼 𝗽𝗼 𝗮𝗸𝗼 𝗺𝗮𝗴𝗶-𝗶𝘀𝘀𝘂𝗲 𝗻𝗴 𝗿𝗲𝘀𝗶𝗯𝗼 𝘀𝗮 𝗺𝗴𝗮 𝗯𝘂𝗺𝗶𝗯𝗶𝗹𝗶 𝘀𝗮𝗸𝗶𝗻?”

𝗔𝗻𝗴 𝗞𝗮𝘀𝗮𝗴𝘂𝘁𝗮𝗻:

Bilang isang registered online seller sa Pilipinas, ang pangunahing dokumentong dapat mong ibigay sa iyong mga mamimili ay tinatawag na Sales Invoice (o simpleng Invoice) sa ilalim ng Ease of Paying Taxes (EOPT) Act.

Upang makapag issue ng resibo nang tama ang iyong mga customer ayon sa batas, narito ang mga hakbang at gabay na dapat mong sundin.

1. 𝗞𝘂𝗺𝘂𝗵𝗮 𝗻𝗴 𝗩𝗮𝗹𝗶𝗱 𝗜𝗻𝘃𝗼𝗶𝗰𝗲𝘀 𝘀𝗮 𝗕𝗜𝗥

Bawal gumamit ng resibong nabibili lang sa palengke o bookstore. Dapat ay rehistrado ang iyong invoice sa BIR:

▪️BIR Printed Invoices (BPI): Kung bago ka pa lang o maliit pa ang negosyo, maaari kang bumili ng pre-printed invoices direkta sa iyong Revenue District Office (RDO).

▪️Authority to Print (ATP): Kung nais mo ng sariling disenyo na may pangalan ng iyong online shop, mag-apply ng ATP gamit ang BIR Form 1906 sa RDO o sa BIR ORUS portal. Ipapaprint ito sa isang BIR-accredited printer.

▪️Loose-leaf o CAS (Computerized Accounting System): Kung gumagamit ka ng automated software para sa e-commerce system mo, kailangan mo ng kaukulang pahintulot o Permit to Use mula sa BIR.

2. 𝗔𝗹𝗮𝗺𝗶𝗻 𝗞𝘂𝗻𝗴 𝗞𝗮𝗶𝗹𝗮𝗻 𝗗𝗮𝗽𝗮𝘁 𝗠𝗮𝗴-𝗶𝘀𝘆𝘂 𝗻𝗴 𝗜𝗻𝘃𝗼𝗶𝗰𝗲

▪️Kung ikaw ay VAT-Registered: Kailangan mong mag-isyu ng Invoice sa bawat order, kahit magkano pa ang halaga nito.

▪️Kung ikaw ay Non-VAT Registered: Mandatoryong mag-isyu ng Invoice kung ang isang solong transaksyon ay nagkakahalaga ng ₱500 pataas.

▪️Tip sa mas maliliit na benta: Kung ang halaga ay mababa sa ₱500, hindi kailangang mag-isyu paisa-isa maliban kung hilingin ng buyer. Subalit, dapat mong pagsama-samahin ang kabuuang benta na ito sa katapusan ng araw at gawan ng isang "Consolidated Invoice" para sa kabuuang benta ng araw na iyon.

3. 𝗣𝗮𝗮𝗻𝗼 𝗣𝘂𝗻𝗮𝗻 𝗮𝗻𝗴 𝗜𝗺𝗽𝗼𝗿𝗺𝗮𝘀𝘆𝗼𝗻 𝘀𝗮 𝗜𝗻𝘃𝗼𝗶𝗰𝗲

Kapag sinusulatan ang manual invoice, siguraduhing kompleto ang mga sumusunod na detalye upang hindi maparusahan sa maling pagreresibo:

▪️Petsa (Date): Isulat kung kailan nangyari ang transaksyon o nabayaran ang order.

▪️Impormasyon ng Buyer: Ilagay ang Pangalan, Address, at TIN ng bumili (kung meron sila). Para sa mga retail buyers na ayaw ibigay ang TIN o address, maaari mong ilagay ang kanilang pangalan o ilagay ang "Various Customers" para sa pinagsama-samang benta.

▪️Detalye ng Produkto: Isulat ang quantity (dami) at deskripsyon ng item.

▪️Halaga (Amount): Ilagay ang yunit na presyo at ang kabuuang halaga. Tandaan na ang isinusulat sa resibo ay ang kabuuang binayaran ng customer (kasama ang platform fees kung ito ay naka-charge sa kanila), hindi ang net income na natira sa iyo pagkatapos kaltasan ng platform gaya ng TikTok o Shopee.

▪️VAT/Non-VAT Breakdown: Kung ikaw ay VAT seller, dapat hiwalay na nakasulat ang 12% VAT amount sa ibaba.

4. 𝗣𝗮𝗮𝗻𝗼 𝗜𝗽𝗮𝗿𝗮𝘁𝗶𝗻𝗴 𝘀𝗮 𝗖𝘂𝘀𝘁𝗼𝗺𝗲𝗿 𝗮𝗻𝗴 𝗥𝗲𝘀𝗶𝗯𝗼

Dahil online ang iyong negosyo, may dalawang paraan upang maibigay ito sa kanila:

▪️Physical Copy: I-sulat sa iyong manual booklet ang detalye, punitin ang Original (White) copy, at isama ito sa loob ng parcel o package na ipapadala sa delivery rider. Iwanan naman ang duplicate copy sa iyong booklet bilang kopya mo para sa iyong Bookkeeping.

▪️Digital Copy (E-Invoice): Kung ikaw ay aprubado ng BIR na gumamit ng electronic invoicing, maaari mong i-send ang PDF o electronic format ng invoice sa email o chat ng iyong customer.

Sources:

https://share.google/lW4IKxeIY3DqTbTYt - Taxpayer's Guide for Online Sellers

RR 7-2024 = implements Section 113, 235, 236, 237, 238, 242, 243 of the Tax Code of 1997, as amended by Republic Act (RA) No. 11976 (Ease of Paying Taxes Act), on the registration procedures and invoicing requirements.

RMC No. 60-2020 - Notifies persons conducting business through any forms of electronic media regarding their tax obligations and the registration of their business with the BIR

𝗣𝗨𝗕𝗟𝗜𝗖 𝗔𝗗𝗩𝗜𝗦𝗢𝗥𝗬 : 𝗕𝗜𝗥 𝗘𝗫𝗧𝗘𝗡𝗗𝗦 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘 𝗙𝗢𝗥 𝗘𝗔𝗙𝗦 𝗦𝗨𝗕𝗠𝗜𝗦𝗦𝗜𝗢𝗡𝗦 𝗨𝗡𝗧𝗜𝗟 𝗠𝗔𝗬 𝟮𝟱

The Bureau of Internal Revenue (BIR) has announced that it is extending the deadline for the submission of the 2025 Audited Financial Statements (AFS) and other mandatory attachments through the Electronic Audited Financial Statements (eAFS) facility until May 25, 2026.

The extension was finalized through Revenue Memorandum Circular No. 46-2026 to provide administrative relief to taxpayers who encountered eAFS system-related technical issues during the recently concluded 2025 Annual Income Tax Return (AITR) filing season.

Under this issuance, penalties arising solely from delayed attachment submissions during this period are waived.

The extension until May 25, 2026, strictly applies to the following taxpayers:

1. Those who were unable to successfully upload their 2025 AFS and attachments through the eAFS platform on or before May 15, 2026, due to system-related issues; and

2. Those who utilized the contingency email submission route on or before May 15, 2026, but have not yet received an official email acknowledgment receipt from their concerned BIR office.

Taxpayers who submitted their attachments through the prescribed contingency email procedure on or before May 15, 2026, and have already received an email acknowledgment from their concerned BIR office, are considered fully compliant.

They are not required to resubmit via the eAFS facility, though they may still choose to do so voluntarily.

The BIR clarified that this extension applies only to the submission of the AFS and related attachments through the eAFS facility. It does not extend the statutory deadline for the filing and payment of the Annual Income Tax Return (AITR) itself.

The full copy of the guidelines can be accessed through this link:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2046-2026.pdf

“Keep praying, keep building, keep believing. The answers, opportunities, and breakthroughs you’re waiting for are closer than you think. Trust the process and stay faithful — greater things are ahead. ✨🙏"

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The Securities and Exchange Commission (SEC) has suspended the imposition of monthly penalties in the late or non-filing of reportorial requirements until December 31, 2026 in order to reduce transaction costs and promote the ease of doing business.

In its meeting last May 5, the Commission En Banc approved the suspension of penalties imposed for every month of delay for the late or non-filing of reportorial requirements, as provided under SEC Memorandum Circular No. 6, Series of 2024 (MC 6). MC 6 provides the scale of fines and penalties for the late or non-filing of annual financial statements (AFS) and general information sheets (GIS) submitted by corporations registered with the Commission.

Read the full article in the comments section below.

📣 𝗡𝗢𝗧𝗜𝗖𝗘: 𝗘𝘅𝘁𝗲𝗻𝘀𝗶𝗼𝗻 𝗼𝗳 𝗧𝗲𝗺𝗽𝗼𝗿𝗮𝗿𝘆 𝗨𝘀𝗲 𝗼𝗳 𝟮𝟬𝟮𝟬 𝗙𝗼𝗿𝗺 𝗳𝗼𝗿 𝗙𝗶𝗹𝗶𝗻𝗴 𝗼𝗳 𝗚𝗲𝗻𝗲𝗿𝗮𝗹 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻 𝗦𝗵𝗲𝗲𝘁 (𝗚𝗜𝗦) 𝗼𝗻 𝗲𝗙𝗔𝗦𝗧

The Securities and Exchange Commission has further extended the temporary use of the 2020 General Information Sheet (GIS) Form for filing through eFAST until 30 June 2026.

Corporations may continue to use the 2020 GIS Form during this extended period while completing the necessary setup or access arrangements for the Hierarchical and Applicable Relations and Beneficial Ownership Registry (HARBOR).

📄 Download the form here:
https://bit.ly/2020GISForms

This extension aims to give corporations sufficient time to complete their HARBOR access and setup.

For concerns involving eFAST, eSECURE, or HARBOR, the public may visit the SEC Headquarters in Makati City or the nearest SEC Extension Office for on-site assistance.

For inquiries:
📞 Dial 1-4SEC (14732)
📧 SEC iMessage Portal: https://imessage.sec.gov.ph/

Read the full notice here: https://www.sec.gov.ph/notices-2026/extension-of-temporary-use-of-2020-form-for-filing-of-general-information-sheet-on-efast-until-30-june-2026/

Success starts with what you feed your mind and spirit. Stay grounded in God’s word, trust the process, and watch Him lead you into purpose and prosperity. 🙏✨