L&B Accounting-Tax and Human Resource Management Services

📢 𝗕𝗜𝗥 𝗨𝗣𝗗𝗔𝗧𝗘 | 𝗥𝗠𝗖 𝗡𝗼. 𝟱𝟵-𝟮𝟬𝟮𝟲

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 59-2026 to provide further clarification on the implementation of Value-Added Tax (VAT) on Digital Services under Revenue Regulations No. 3-2025.

The Circular addresses common concerns regarding:
✔️ VAT registration requirements for Nonresident Digital Service Providers (NRDSPs)
✔️ VAT treatment of VAT-exempt digital services
✔️ Cross-border cost-sharing arrangements involving foreign digital service providers and Philippine entities
✔️ VAT filing, remittance, and invoicing obligations for affected taxpayers

Businesses engaged in digital transactions, particularly those dealing with foreign digital service providers, are encouraged to review the provisions of this Circular to ensure proper tax compliance and avoid potential penalties.

For guidance on how these regulations may affect your business operations and tax obligations, feel free to consult with a qualified tax professional.

𝗖𝗼𝗻𝘁𝗮𝗰𝘁 𝘂𝘀 𝘁𝗼𝗱𝗮𝘆!
📞 0928-551-7180 | (049) 539-8362
🌐 www.lnbacctgtaxhrm.com
📍 G/F JMCC Caravel Building, Jubilation Commercial Strip, Biñan, Laguna

L&B Accounting-Tax and Human Resource Management Services
𝑳𝒆𝒂𝒅𝒊𝒏𝒈 𝒚𝒐𝒖𝒓 𝒃𝒖𝒔𝒊𝒏𝒆𝒔𝒔 𝒘𝒊𝒕𝒉 𝒂𝒄𝒄𝒖𝒓𝒂𝒕𝒆, 𝒕𝒐𝒑-𝒕𝒊𝒆𝒓, 𝒂𝒏𝒅 𝒉𝒖𝒎𝒂𝒏𝒆 𝒔𝒆𝒓𝒗𝒊𝒄𝒆𝒔

🎉 𝗖𝗼𝗻𝗴𝗿𝗮𝘁𝘂𝗹𝗮𝘁𝗶𝗼𝗻𝘀 𝘁𝗼 𝘁𝗵𝗲 𝗡𝗲𝘄 𝗖𝗣𝗔𝘀! 🎉

𝗟&𝗕 𝗔𝗰𝗰𝗼𝘂𝗻𝘁𝗶𝗻𝗴-𝗧𝗮𝘅 𝗮𝗻𝗱 𝗛𝘂𝗺𝗮𝗻 𝗥𝗲𝘀𝗼𝘂𝗿𝗰𝗲 𝗠𝗮𝗻𝗮𝗴𝗲𝗺𝗲𝗻𝘁 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 proudly join the nation in celebrating the success of the May 2026 Certified Public Accountant Licensure Examination passers.

𝗖𝗼𝗻𝗴𝗿𝗮𝘁𝘂𝗹𝗮𝘁𝗶𝗼𝗻𝘀 𝘁𝗼 𝗮𝗹𝗹 𝘁𝗵𝗲 𝗻𝗲𝘄𝗹𝘆 𝗹𝗶𝗰𝗲𝗻𝘀𝗲𝗱 𝗖𝗣𝗔𝘀! Your achievement is the result of years of dedication, discipline, perseverance, and countless sacrifices. Earning the CPA title is not only a personal milestone but also a significant contribution to the future of the accounting profession.

𝗪𝗶𝘁𝗵 𝟯,𝟬𝟬𝟰 𝘀𝘂𝗰𝗰𝗲𝘀𝘀𝗳𝘂𝗹 𝗲𝘅𝗮𝗺𝗶𝗻𝗲𝗲𝘀 𝗼𝘂𝘁 𝗼𝗳 𝟵,𝟳𝟰𝟱 𝘁𝗮𝗸𝗲𝗿𝘀, this year's 30.83% national passing rate highlights the determination and excellence demonstrated by the newest members of the profession.

As fellow accounting professionals, we are inspired by your success and excited to see the impact you will make in the business community and beyond.

Once again, congratulations, New CPAs! May this achievement be the beginning of a rewarding and meaningful career filled with growth, integrity, and success.

𝗖𝗼𝗻𝘁𝗮𝗰𝘁 𝘂𝘀 𝘁𝗼𝗱𝗮𝘆!
📞 0928-551-7180 | (049) 539-8362
🌐 www.lnbacctgtaxhrm.com
📍 G/F JMCC Caravel Building, Jubilation Commercial Strip, Biñan, Laguna
L&B Accounting-Tax and Human Resource Management Services
𝑳𝒆𝒂𝒅𝒊𝒏𝒈 𝒚𝒐𝒖𝒓 𝒃𝒖𝒔𝒊𝒏𝒆𝒔𝒔 𝒘𝒊𝒕𝒉 𝒂𝒄𝒄𝒖𝒓𝒂𝒕𝒆, 𝒕𝒐𝒑-𝒕𝒊𝒆𝒓, 𝒂𝒏𝒅 𝒉𝒖𝒎𝒂𝒏𝒆 𝒔𝒆𝒓𝒗𝒊𝒄𝒆𝒔

💡 𝗗𝗜𝗗 𝗬𝗢𝗨 𝗞𝗡𝗢𝗪?

The BIR has increased the Cost to Collect Threshold for delinquent tax accounts from ₱20,000 to ₱80,000 under Revenue Memorandum Order (RMO) No. 011-2026.

This update aims to make tax collection efforts more efficient by prioritizing cases where enforcement remains economically feasible. By focusing resources on higher-value collection cases, the BIR can strengthen its collection strategies and improve operational efficiency.

Staying informed about tax updates helps taxpayers and business owners better understand changes in tax administration and compliance.

⚠️ 𝗧𝗔𝗞𝗘 𝗡𝗢𝗧𝗘: A write-off does not automatically cancel a taxpayer's obligation. Applicable legal requirements and procedures must still be observed.

📖 Source: BIR Revenue Memorandum Order No. 011-2026

𝗖𝗼𝗻𝘁𝗮𝗰𝘁 𝘂𝘀 𝘁𝗼𝗱𝗮𝘆!
📞 0928-551-7180 | (049) 539-8362
🌐 www.lnbacctgtaxhrm.com
📍 G/F JMCC Caravel Building, Jubilation Commercial Strip, Biñan, Laguna

L&B Accounting-Tax and Human Resource Management Services
𝑳𝒆𝒂𝒅𝒊𝒏𝒈 𝒚𝒐𝒖𝒓 𝒃𝒖𝒔𝒊𝒏𝒆𝒔𝒔 𝒘𝒊𝒕𝒉 𝒂𝒄𝒄𝒖𝒓𝒂𝒕𝒆, 𝒕𝒐𝒑-𝒕𝒊𝒆𝒓, 𝒂𝒏𝒅 𝒉𝒖𝒎𝒂𝒏𝒆 𝒔𝒆𝒓𝒗𝒊𝒄𝒆𝒔

𝗟𝗼𝗼𝗸𝗶𝗻𝗴 𝗳𝗼𝗿 𝗮 𝗿𝗲𝗹𝗶𝗮𝗯𝗹𝗲 𝗽𝗮𝗿𝘁𝗻𝗲𝗿 𝘁𝗼 𝘀𝘁𝗿𝗲𝗮𝗺𝗹𝗶𝗻𝗲 𝘆𝗼𝘂𝗿 𝗯𝘂𝘀𝗶𝗻𝗲𝘀𝘀 𝗼𝗽𝗲𝗿𝗮𝘁𝗶𝗼𝗻𝘀? 📊💼

L&B Accounting-Tax and Human Resource Management Services offers comprehensive, top-tier solutions designed to keep your business compliant and thriving. From registration to daily bookkeeping and HR management, we’ve got you covered.

Our Services Include:
✅Accounting / Bookkeeping
✅Tax Filing Compliance
✅Human Resource Management
✅Business Registration & Amendment
✅BIR Open Case Compliance
✅Business Closure

𝗟𝗲𝘁 𝘂𝘀 𝗵𝗮𝗻𝗱𝗹𝗲 𝘁𝗵𝗲 𝗽𝗮𝗽𝗲𝗿𝘄𝗼𝗿𝗸 𝘀𝗼 𝘆𝗼𝘂 𝗰𝗮𝗻 𝗳𝗼𝗰𝘂𝘀 𝗼𝗻 𝗴𝗿𝗼𝘄𝗶𝗻𝗴 𝘆𝗼𝘂𝗿 𝗯𝘂𝘀𝗶𝗻𝗲𝘀𝘀. 𝗥𝗲𝗮𝗰𝗵 𝗼𝘂𝘁 𝘁𝗼 𝘂𝘀 𝘁𝗼𝗱𝗮𝘆!
📞 0928-551-7180 | (049) 539-8362
🌐 www.lnbacctgtaxhrm.com
📍 G/F JMCC Caravel Building, Jubilation Commercial Strip, Biñan, Laguna

L&B Accounting-Tax and Human Resource Management Services
𝑳𝒆𝒂𝒅𝒊𝒏𝒈 𝒚𝒐𝒖𝒓 𝒃𝒖𝒔𝒊𝒏𝒆𝒔𝒔 𝒘𝒊𝒕𝒉 𝒂𝒄𝒄𝒖𝒓𝒂𝒕𝒆, 𝒕𝒐𝒑-𝒕𝒊𝒆𝒓, 𝒂𝒏𝒅 𝒉𝒖𝒎𝒂𝒏𝒆 𝒔𝒆𝒓𝒗𝒊𝒄𝒆𝒔

𝙉𝙀𝙒 𝘾𝙇𝙄𝙀𝙉𝙏 𝙎𝙀𝘾𝙐𝙍𝙀𝘿!
Thank you for trusting L&B Accounting-Tax and Human Resource Management Services as your business partner!

SERVICES ACQUIRED
• Reconciliation of SSS, PHIC, and HDMF Contribution Arrears

CLIENT LOCATION
📍City of San Pedro, Laguna 4023, Philippines

LINE OF BUSINESS
• Dental Clinic

𝗡𝗘𝗘𝗗 𝗔𝗦𝗦𝗜𝗦𝗧𝗔𝗡𝗖𝗘?
Get the advice you need on Accounting, Tax, and Human Resource Management with a FREE ONLINE OR IN-OFFICE CONSULTATION — no commitment, just professional guidance to help you lead your business with accurate, top-tier, and humane services.

📍VISIT OUR OFFICE
G/F JMCC Caravel Building, Jubilation Commercial Strip, Barangay Zapote, City of Binan, Laguna 4024

L&B Accounting-Tax and Human Resource Management Services
𝑳𝒆𝒂𝒅𝒊𝒏𝒈 𝒚𝒐𝒖𝒓 𝒃𝒖𝒔𝒊𝒏𝒆𝒔𝒔 𝒘𝒊𝒕𝒉 𝒂𝒄𝒄𝒖𝒓𝒂𝒕𝒆, 𝒕𝒐𝒑-𝒕𝒊𝒆𝒓, 𝒂𝒏𝒅 𝒉𝒖𝒎𝒂𝒏𝒆 𝒔𝒆𝒓𝒗𝒊𝒄𝒆𝒔

𝗧𝗔𝗫 𝗥𝗘𝗠𝗜𝗡𝗗𝗘𝗥 𝗔𝗟𝗘𝗥𝗧 – JUNE 2026📅
June 01, 2026 - Monday

✅SUBMISSION
- Consolidated Returns of All Transactions based on the Reconciled Data of the Stockbrokers. May 16-31, 2026

- Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs. Fiscal Year beginning August 1, 2026

📍VISIT OUR OFFICE
G/F JMCC Caravel Building, Jubilation Commercial Strip, Barangay Zapote, City of Binan, Laguna 4024

L&B Accounting-Tax and Human Resource Management Services
𝑳𝒆𝒂𝒅𝒊𝒏𝒈 𝒚𝒐𝒖𝒓 𝒃𝒖𝒔𝒊𝒏𝒆𝒔𝒔 𝒘𝒊𝒕𝒉 𝒂𝒄𝒄𝒖𝒓𝒂𝒕𝒆, 𝒕𝒐𝒑-𝒕𝒊𝒆𝒓, 𝒂𝒏𝒅 𝒉𝒖𝒎𝒂𝒏𝒆 𝒔𝒆𝒓𝒗𝒊𝒄𝒆𝒔

𝗦𝘂𝗰𝗰𝗲𝘀𝘀 𝗱𝗼𝗲𝘀𝗻’𝘁 𝗵𝗮𝗽𝗽𝗲𝗻 𝗶𝗻 𝗮 𝘀𝗶𝗻𝗴𝗹𝗲 𝗱𝗮𝘆—it’s the result of the small efforts, consistent actions, and continuous improvements we make every day.

As we begin a new week, remember that every task completed, every challenge overcome, and every lesson learned brings you one step closer to your goals. Progress may seem slow at times, but each step forward matters.

Keep showing up. Keep improving. Keep believing in the process.

📍VISIT OUR OFFICE
G/F JMCC Caravel Building, Jubilation Commercial Strip, Barangay Zapote, City of Binan, Laguna 4024

L&B Accounting-Tax and Human Resource Management Services
𝑳𝒆𝒂𝒅𝒊𝒏𝒈 𝒚𝒐𝒖𝒓 𝒃𝒖𝒔𝒊𝒏𝒆𝒔𝒔 𝒘𝒊𝒕𝒉 𝒂𝒄𝒄𝒖𝒓𝒂𝒕𝒆, 𝒕𝒐𝒑-𝒕𝒊𝒆𝒓, 𝒂𝒏𝒅 𝒉𝒖𝒎𝒂𝒏𝒆 𝒔𝒆𝒓𝒗𝒊𝒄𝒆𝒔

𝗧𝗔𝗫 𝗥𝗘𝗠𝗜𝗡𝗗𝗘𝗥 𝗔𝗟𝗘𝗥𝗧 – JUNE 2026 📅

𝗗𝗼𝗻'𝘁 𝗹𝗲𝘁 𝗱𝗲𝗮𝗱𝗹𝗶𝗻𝗲𝘀 𝘁𝘂𝗿𝗻 𝗶𝗻𝘁𝗼 𝘄𝗼𝗿𝗿𝗶𝗲𝘀! 🚨
Filing on time is the simplest way to avoid costly penalties, interest, and unnecessary stress. Get your documents in order and file today to keep your money where it belongs—in your pocket.

𝗡𝗘𝗘𝗗 𝗔𝗦𝗦𝗜𝗦𝗧𝗔𝗡𝗖𝗘?
Our team is here for last-minute checks and submissions! Let us know how we can help.

📍𝗩𝗜𝗦𝗜𝗧 𝗢𝗨𝗥 𝗢𝗙𝗙𝗜𝗖𝗘
G/F JMCC Caravel Building, Jubilation Commercial Strip, Barangay Zapote, City of Biñan, Laguna
Landmark: Near Cafe Yuhum and Biñan City Hall

L&B Accounting-Tax and Human Resource Management Services
𝑳𝒆𝒂𝒅𝒊𝒏𝒈 𝒚𝒐𝒖𝒓 𝒃𝒖𝒔𝒊𝒏𝒆𝒔𝒔 𝒘𝒊𝒕𝒉 𝒂𝒄𝒄𝒖𝒓𝒂𝒕𝒆, 𝒕𝒐𝒑-𝒕𝒊𝒆𝒓, 𝒂𝒏𝒅 𝒉𝒖𝒎𝒂𝒏𝒆 𝒔𝒆𝒓𝒗𝒊𝒄𝒆𝒔

🌿✨ 𝗛𝗲𝗹𝗹𝗼, 𝗝𝘂𝗻𝗲! 𝗖𝗵𝗮𝗽𝘁𝗲𝗿 𝟲 𝗼𝗳 𝟭𝟮. ✨🌿

As we step into the middle of the year, June reminds us that success is not achieved overnight—it is built through patience, persistence, and consistent effort.

Take a moment to appreciate how far you've come, celebrate the milestones you've reached, and refocus on the goals that still lie ahead. Every small step, every lesson learned, and every challenge overcome contributes to the bigger picture of growth and success.

Here's to new opportunities, renewed motivation, and continued progress this month. 💙

📍VISIT OUR OFFICE
G/F JMCC Caravel Building, Jubilation Commercial Strip, Barangay Zapote, City of Binan, Laguna 4024

L&B Accounting-Tax and Human Resource Management Services
𝑳𝒆𝒂𝒅𝒊𝒏𝒈 𝒚𝒐𝒖𝒓 𝒃𝒖𝒔𝒊𝒏𝒆𝒔𝒔 𝒘𝒊𝒕𝒉 𝒂𝒄𝒄𝒖𝒓𝒂𝒕𝒆, 𝒕𝒐𝒑-𝒕𝒊𝒆𝒓, 𝒂𝒏𝒅 𝒉𝒖𝒎𝒂𝒏𝒆 𝒔𝒆𝒓𝒗𝒊𝒄𝒆𝒔

🕊️ 𝗦𝗨𝗡𝗗𝗔𝗬 𝗦𝗖𝗥𝗜𝗣𝗧𝗨𝗥𝗘: 𝗧𝗛𝗘 𝗨𝗟𝗧𝗜𝗠𝗔𝗧𝗘 𝗣𝗥𝗢𝗠𝗜𝗦𝗘

"𝘍𝘰𝘳 𝘎𝘰𝘥 𝘴𝘰 𝘭𝘰𝘷𝘦𝘥 𝘵𝘩𝘦 𝘸𝘰𝘳𝘭𝘥 𝘵𝘩𝘢𝘵 𝘩𝘦 𝘨𝘢𝘷𝘦 𝘩𝘪𝘴 𝘩𝘪𝘴 𝘰𝘯𝘦 𝘢𝘯𝘥 𝘰𝘯𝘭𝘺 𝘚𝘰𝘯, 𝘵𝘩𝘢𝘵 𝘸𝘩𝘰𝘦𝘷𝘦𝘳 𝘣𝘦𝘭𝘪𝘦𝘷𝘦𝘴 𝘪𝘯 𝘩𝘪𝘮 𝘴𝘩𝘢𝘭𝘭 𝘯𝘰𝘵 𝘱𝘦𝘳𝘪𝘴𝘩 𝘣𝘶𝘵 𝘩𝘢𝘷𝘦 𝘦𝘵𝘦𝘳𝘯𝘢𝘭 𝘭𝘪𝘧𝘦." — John 3:16

As we close out the month of May and step into a brand new week, there is no greater reminder of hope, unconditional love, and grace than this foundational promise. It reminds us that no matter how complex or demanding our daily tasks—whether running a business, managing teams, or balancing schedules—we are anchored by a love that never fails.

May this verse bring peace to your heart, clarity to your mind, and a renewed sense of purpose for the days ahead. ✨

Wishing all our valued clients, partners, and friends a blessed, restful, and safe Sunday! 💙