Estrada Accounting & Bookkeeping Services

Tax Season Update: The BIR has released RMC No. 20-2026, outlining the essential guidelines for your 2025 Annual Income Tax filings and payments. Stay compliant and ensure your submissions are on time to avoid penalties.

Please be guided!

BIR Advisory: The Bureau of Internal Revenue (BIR) adopts a 4-day on-site and 1-day work-from-home arrangement effective Monday, March 9, as part of government energy conservation measures amid rising global oil prices.

Under Revenue Memorandum Order No. 007-2026, BIR personnel will report on-site from Monday to Thursday, while work-from-home arrangements will be implemented every Friday.

Frontline services under the Large Taxpayers Service, the Regional Offices, and the Revenue District Offices will remain operational on Fridays, with appropriate staffing arrangements to ensure the uninterrupted delivery of taxpayer services such as taxpayer registration, filing, payment assistance, and inquiries.

This is in line with the directive of President Ferdinand R. Marcos Jr. for government agencies to reduce electricity and fuel consumption by 10% to 20%.

The BIR will also implement additional energy-saving measures across offices, including reduced electricity use, fuel-efficient vehicle operations, and expanded use of digital services.

The Annual ITR Filing Deadline is Fast Approaching!
Avoid the last-minute rush and penalties. If you need help with your Annual Income Tax Return (ITR) filing, we’re here to assist you.
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📩 Send us a message today to get started!

A friendly reminder to all our valued clients regarding tax mapping: please ensure your compliance is up to date to avoid unnecessary fines and penalties.

SSS Contribution Issue‼️

Social Security Act of 2018?

Oo. Tama ang batas na tinutukoy.
Ito ay Republic Act No. 11199 – Social Security Act of 2018.

Sa ilalim ng batas na ito:

• OBLIGADO ang lahat ng employer (kahit maliit na negosyo) na:

a. Mag-register sa SSS bilang employer

b. I-report ang mga empleyado

c. Magbayad ng kontribusyon, kahit minimum lang

⚠️ Failure to register = kriminal na pananagutan, hindi lang multa.

Saan nagkamali (ayon sa batas)?

Hindi dahil “masama” o “mandaraya” ang business owner, kundi dahil mahigpit at mekanikal ang batas.

1. Kahit NO OPERATION, may obligasyon pa rin

Ang madalas hindi alam ng maliliit na negosyante:

• Ang business permit (LGU) at SSS ay MAGKAIBA

• Kahit naka-declare ka ng NO OPERATION sa City Hall,
👉 kailangan mo pa ring magsumite sa SSS ng:

◦ Employer’s Report of No Operation

◦ o request for temporary closure / cessation

Kung walang pormal na report sa SSS, sa records nila:

Active pa rin ang negosyo mo

2. Walang natanggap na subpoena – posible pa rin ang warrant

Masakit pero legal:

• Sa criminal cases ng SSS:

◦ Sinasabi ng korte na “failure to receive notice” is not always a defense

◦ Lalo na kung ang address sa records ay luma o sarado na

Pandemic + lockdown = maraming ganitong kaso ang biglang naglabasan 2021–2023 dahil:

• E-warrants

• Case build-up habang sarado ang mga opisina

3. Bakit kriminal agad?

Dahil sa RA 11199:

• Ang non-registration ay itinuturing na:

Willful failure to comply

• Parusa:

◦ Multa

◦ Pagkakakulong

◦ Criminal record (hangga’t hindi dismissed)

Kahit walang empleyado o maliit ang kita, hindi iyon awtomatikong depensa.

Ano sana ang dapat ginawa ng business owner?

Ito ang lesson na masakit pero mahalaga para sa iba:

✅ 1. Mag-register agad sa SSS kahit walang empleyado

• Employer number muna

• Zero employees = zero contribution (pero may record ka)

✅ 2. Kapag NO OPERATION / lumipat / nagsara

Mag-file sa SSS ng:

• Affidavit of No Operation

• Notice of Temporary Closure or Transfer

• Updated address

📌 Hindi sapat ang LGU declaration lang

✅ 3. Regular na mag-check ng status

• SSS branch

• Online inquiry

Kahit once a year lang

Kung SOLE PROPRIETOR ka at IKAW LANG ang “empleyado”

👉 HINDI ka itinuturing na EMPLOYER sa SSS

Ibig sabihin:

• ❌ Hindi ka required mag-register sa SSS bilang employer

• ❌ Walang employer contribution

• ✅ Magbabayad ka lang bilang SELF-EMPLOYED member

📌 Sa SSS, hiwalay ang “business” at ang “tao.”
Kahit may business permit ka, kung wala kang empleyado, wala kang employer obligation.

Ano ang DAPAT ginawa (para iwas kaso)?

✅ 1. Dapat naka-register ka sa SSS bilang SELF-EMPLOYED

• Hindi employer

• Ikaw lang ang contributor

• Batay sa declared income

Kung may record ka na self-employed at walang empleyado,
👉 walang legal basehan para sa kasong non-registration of employer.

✅ 2. Kung may negosyo ka pero solo lang talaga

Mas safe kung:

• May affidavit na:

◦ Sole proprietor

◦ No employees from start hanggang present

• May DTI + Mayor’s Permit na tugma ang pangalan

Ito ang madalas hinahanap ng SSS kapag nagkaka-issue.

Kailan nagkakaproblema?

Dito nadadale ang marami:

⚠️ May isa man lang na tao na:

• helper

• technician

• taga-linis

• kamag-anak

• part-time

• on-call

👉 Sa mata ng SSS, EMPLOYADO na yan
kahit:

• walang kontrata

• bayad lang pag may trabaho

• cash basis

Dito pumapasok ang criminal liability.

Sagot sa tanong mo, diretso:

🟢 Kung sole prop ka at wala kang empleyado kahit isa:

➡️ WALA kang kasong dapat ikatakot sa SSS
➡️ Hindi ka kriminal sa ilalim ng RA 11199

🔴 Kung may kahit isang tao na tumulong at binayaran:

➡️ Required ka mag-register as employer
➡️ Kahit maliit, kahit minsan lang

Kung may kaso na at ito ang sitwasyon mo

Malakas itong depensa:

• Sole proprietor

• No employees

• Self-employed contributor (or dapat sana)

👉 Maraming ganitong kaso ang na-dismiss kapag maayos ang dokumento at abogado.

Oo — kailangan pa rin, pero hindi bilang EMPLOYER.
Ito ang malinaw at tamang sagot. 👇

Kung IKAW LANG ang tao sa negosyo mo

👉 SSS as SELF-EMPLOYED member lang ang kailangan

Ibig sabihin:

• ❌ Hindi ka kukuha ng SSS employer number

• ❌ Walang employer contribution

• ✅ Ikaw lang ang magbabayad para sa sarili mo

Kahit:

• may DTI

• may business permit

• sole prop

• walang helper

👉 SSS mo = personal coverage, hindi pang-empleyado.

Bakit required pa rin ang SSS kahit solo ka?

Dahil sa batas:

• Lahat ng self-employed ay dapat covered ng SSS

• Para sa:

◦ sickness

◦ maternity (kung babae)

◦ disability

◦ retirement

◦ death benefits

📌 Hindi ito tungkol sa negosyo —
tungkol ito sa’yo bilang nagtatrabaho para sa sarili mo.

Ano ang dapat mong gawin para safe?

✅ OPTION 1: Kung may SSS ka na dati (empleyado ka noon)

• I-update lang status mo to SELF-EMPLOYED

• Declare income (pwede minimum)

✅ OPTION 2: Kung wala ka pang SSS

• Mag-register as SELF-EMPLOYED

• Dalhin:

◦ valid ID

◦ DTI

◦ business permit (minsan hinihingi)

Importante (para iwas sakit ng ulo)

🛑 Kung wala kang empleyado:

• Huwag mag-register bilang employer

• Huwag mag-report ng employees

• Magbayad ka lang para sa sarili mo

Bottom line

🟢 Oo, kailangan mo ng SSS kahit ikaw lang
🟢 Pero SELF-EMPLOYED lang
🔴 Employer SSS = kung may empleyado ka lang

📌 Photo for attention purposes only

Big thanks to our Work Immersion students! 🎓✨

We really enjoyed having you with us. Thank you for all your hard work, your high energy, and for being such a great help to our team.

We are so proud of everything you learned and accomplished during your time here. You all have a very bright future ahead of you!

Naalala mo pa ba ‘yung…😮‍💨
• 𝘱𝘪𝘭𝘢 𝘴𝘢 𝘚𝘌𝘊
• 𝘣𝘢𝘭𝘪𝘬-𝘣𝘢𝘭𝘪𝘬 𝘥𝘢𝘩𝘪𝘭 𝘮𝘢𝘺 𝘬𝘶𝘭𝘢𝘯𝘨
• 𝘮𝘢𝘯𝘶𝘢𝘭 𝘧𝘰𝘳𝘮𝘴 𝘯𝘢 𝘱𝘢𝘶𝘭𝘪𝘵-𝘶𝘭𝘪𝘵 𝘴𝘪𝘯𝘶𝘴𝘶𝘭𝘢𝘵
• “𝘣𝘢𝘭𝘪𝘬𝘢𝘯 𝘯𝘪𝘺𝘰 𝘯𝘢 𝘭𝘢𝘯𝘨 𝘱𝘰” 𝘮𝘰𝘮𝘦𝘯𝘵𝘴 😅

✨ 𝐆𝐎𝐎𝐃 𝐍𝐄𝐖𝐒, 𝐁𝐔𝐒𝐈𝐍𝐄𝐒𝐒 𝐎𝐖𝐍𝐄𝐑𝐒! ✨

📌 Simula 𝐓𝐎𝐃𝐀𝐘, 𝐅𝐞𝐛𝐫𝐮𝐚𝐫𝐲 𝟐, 𝟐𝟎𝟐𝟔, 𝐎𝐍𝐋𝐈𝐍𝐄 𝐍𝐀 ang pagkuha ng Company Monitoring Clearance ng SEC.

Ibig sabihin, no more walk-in and no more manual filing. Lahat ay online na via SEC eWatch System - https://ewatch.sec.gov.ph.

🏢 𝐒𝐢𝐧𝐨 𝐚𝐧𝐠 𝐩𝐮𝐰𝐞𝐝𝐞𝐧𝐠 𝐦𝐚𝐠-𝐚𝐩𝐩𝐥𝐲?
The SEC eWatch System now allows online creation, submission, and processing of Company Monitoring Clearance for:

✔️ One Person Corporations (OPC)
✔️ Ordinary Corporations (stock & non-stock)
✔️ Financing & Lending Companies
✔️ Foreign Corporations
✔️ Corporations with Secondary Licenses
✔️ Foundations
✔️ Microfinance Entities
✔️ Non-Listed Public Companies

👉 So if SEC-registered ka, this applies to YOU.

Para makapag-request online, dapat authorized representative/filer ka at dapat may 𝐀𝐂𝐓𝐈𝐕𝐄 𝐚𝐭 𝐕𝐄𝐑𝐈𝐅𝐈𝐄𝐃 𝐞𝐒𝐄𝐂𝐔𝐑𝐄 𝐚𝐜𝐜𝐨𝐮𝐧𝐭

📍kung wala ka pang eSECURE account, you may register at https://esecure.sec.gov.ph/

Source: https://l1nq.com/ofoKK

If you need any help and assistance for your SEC compliance, let our team make this fast and hassle-free

📩Send us a message or give us a call: 09985597809
🔗Or click this link: https://rb.gy/hpwc5s

📍Visit us at C&B Circle Mall, Maysan Road, Malinta, Val. City