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RR No. 24-2025, RMC No. 79-2026

𝗕𝗜𝗥 𝗖𝗟𝗔𝗥𝗜𝗙𝗜𝗘𝗦 𝗖𝗥𝗘𝗗𝗜𝗧𝗔𝗕𝗟𝗘 𝗪𝗜𝗧𝗛𝗛𝗢𝗟𝗗𝗜𝗡𝗚 𝗧𝗔𝗫 𝗥𝗨𝗟𝗘𝗦 𝗙𝗢𝗥 𝗧𝗢𝗣 𝗪𝗜𝗧𝗛𝗛𝗢𝗟𝗗𝗜𝗡𝗚 𝗔𝗚𝗘𝗡𝗧𝗦 𝗨𝗡𝗗𝗘𝗥 𝗥𝗥 𝗡𝗢. 𝟮𝟰-𝟮𝟬𝟮𝟱

The Bureau of Internal Revenue (BIR) advises all Top Withholding Agents (TWA), manufacturers, direct importers, taxpayers, and other stakeholders that it has issued Revenue Memorandum Circular (RMC) No. 79-2026, which clarifies the provisions of Revenue Regulations (RR) No. 24-2025 on the imposition of Creditable Withholding Tax (CWT) on Top Withholding Agents.

The Circular provides answers to frequently asked questions on the implementation of RR No. 24-2025, including the application of the one-half percent (1/2%) CWT on purchases from manufacturers and direct importers of covered goods intended for wholesale. It also clarifies the documentary requirements for establishing a supplier's status, the proper interpretation of "intended for wholesale," and the circumstances under which the preferential 1/2% CWT rate applies.

In addition, RMC No. 79-2026 clarifies the application of the withholding tax rules to purchases involving motor vehicles in Completely Built Unit (CBU) or Semi-Knocked Down (SKD) form, motorcycles, pharmaceutical products, and solid and liquid fuels and related products. It also prescribes the appropriate corrective measures when an incorrect withholding tax rate has been applied.
The issuance aims to promote the uniform implementation of RR No. 24-2025, provide clearer guidance to withholding agents and taxpayers, and ensure the proper application of withholding tax rules in covered transactions.

For the full text of RMC No. 79-2026, visit the BIR website or access the Circular through this link:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2079-2026_redacted.pdf

TAX ABATEMENT!!!

Tax incompliance, open cases!!!

Forgot to file a tax return years ago? Closed a business but never properly wrapped up your paperwork with the BIR?

You Might Be Able to Clear Them for Just ₱5,000

Take advantage of the newly released Revenue Regulation No. 4-2026. This one-time program lets micro-taxpayers close old tax liabilities (under ₱80k) without facing crippling, compounding interest.

The application window is open until December 31, 2026.

This is for micro taxpayers whose gross sales for the year do not exceed P3 million and whose covered total basic tax liabilities or penalties do not exceed P80,000 for a taxable year.

Tax abatement for only 5k🫣

Message us now to assist you. //glpellas

Your teamwork and dedication made every deadline possible. A heartfelt thank you to our amazing GLPellas Team ❤️❤️❤️ and support personnel who worked tirelessly behind the scenes to make this season a success.

Despite of daiy rotating brownouts, BIR system update and failure, internet shutdown, we SURVIVED this tax season.

Today marks the end of Tax Season 2026!!!
❤️🥰❤️

DATA SHARING OF BIR AND SSS🤗🫣🫣🤗
Stay compliant, stress-free and penalty free

🚨 BIR DEADLINE ALERT 🚨

April 30 is fast approaching!

Don’t forget to file your:

✔️ 1601EQ (Quarterly Remittance of Creditable Withholding Tax)
✔️ QAP (Quarterly Alphalist of Payees)

Late filing = penalties you don’t want to deal with 😬

Stay compliant, stress-free, and penalty-free.

April 2026 deadline:

2550Q deadline - April 25, 2026

1601Eq deadline - April 30, 2026

Just a reminder! Updated De Minimis Benefits.

Effective January 6, 2026, the new ceilings under RR 29-2025 provide higher tax-exempt benefits for employees.

Know the limits, understand the exemptions, and stay compliant.