2E Accounting Solutions Philippines

📢 BIR ALERT | RMO No. 019-2026 & RMC No. 084-2026
One-Time Tax Abatement for Micro Taxpayers — Now Open!

Got old tax delinquencies, open cases, or penalties as a Micro Taxpayer? The BIR now offers a one-time abatement program to help you settle and move forward — no audit, no refiling headaches. 🙌

✅ Who Qualifies?
Individual or corporate taxpayers classified as Micro Taxpayer (per BIR records as of Dec 31, 2025 — verify via ORUS)

Covers:
🔹 Delinquent accounts & assessments (final or protested)
🔹 Open stop-filer cases & compromise penalties
🔹 One-time transaction taxes (CGT, Donor's Tax, etc.)
🔹 Cases with basic tax + penalties not exceeding ₱80,000/taxable year

💰 Key Numbers

Abatement Fee ₱5,000
Threshold ₱80,000 basic tax + compromise penalty per year (interest/surcharge excluded from threshold)
Payment Deadline 5 working days from filing
Availment Deadline December 31, 2026
📝 How to Avail — Quick Steps
1️⃣ File BIR Form No. 2121 (3 copies) at your registered RDO
2️⃣ Secure your Certificate of Existence of Outstanding Tax Liability (CEOTL)
3️⃣ Pay the ₱5,000 fee via BIR Form 0605 (ATC: MC350/individual, MC351/non-individual)
4️⃣ Receive your Certificate of Availment — proof your liability is cancelled & settled ✅

⚠️ Good to Know

Filing your application pauses collection enforcement while pending
No field audit will be triggered by your application
Multiple taxable years? File a separate application + fee for each

✅ We're BIR-registered!

At 2E Accounting Solutions, we are committed to providing reliable, transparent, and compliant accounting and bookkeeping services.

For your peace of mind, our BIR Registration Seal Badge is now displayed on our page, allowing you to verify our business registration through its QR code.

Thank you for your continued trust and support. We look forward to helping individuals and businesses with their accounting and tax needs.

2E Accounting Solutions
Professional. Reliable. Committed to Your Success.

📢 TAX ALERT | BIR Revenue Regulations No. 4-2026
One-Time Tax Abatement for Micro Taxpayers

Good news for small business owners! 🎉 The BIR has released RR No. 4-2026, offering a one-time chance to settle delinquent tax accounts for a flat fee of just ₱5,000 per taxable year.

✅ WHO CAN AVAIL?
Micro taxpayers with gross sales below ₱3,000,000 — including those who have already ceased operations.
(Business income only; compensation income is excluded.)

📂 WHAT CASES ARE COVERED?
(Delinquencies as of December 31, 2025)
▸ Delinquent accounts (self-assessed or final assessments)
▸ Disputed or undisputed assessments (PAN, FAN, FDDA)
▸ Open stop-filer cases
▸ Pending protest cases (RDO, Regional, or National Office)
▸ Cases before DOJ, MTC, RTC, CTA, CA, or SC (not yet final & executory)
▸ Pending compromise or abatement requests
▸ Cases with penalties even if no basic tax due

💰 KEY THRESHOLD
Total basic tax + penalties must not exceed ₱80,000 per taxable year to qualify.

📝 HOW TO AVAIL
1️⃣ File BIR Annex "A" Form at your RDO (one application per taxable year)
2️⃣ Specify the tax types and amounts
3️⃣ Pay ₱5,000 via BIR Form 0605 within 5 working days
4️⃣ Submit proof of payment to RDO within 5 working days from payment
5️⃣ Receive your Certificate of Availment within 5 working days ✔️

⚠️ IMPORTANT REMINDERS
🔴 Availment deadline: December 31, 2026
🔴 The ₱5,000 fee is non-refundable but will be applied as partial payment
🔴 Taxes paid before filing the application are non-refundable
🔴 Failure to submit proof of payment on time automatically voids your application

📢 BIR ALERT | RMC No. 64-2026
Registration Seal Badge — Now Required for Online Sellers & Digital Earners!

The BIR has issued supplemental guidelines for business taxpayers who have a Certificate of Registration (CoR/eCOR) but have not yet generated their Registration Seal Badge via ORUS.

✅ Who Needs This?
Business taxpayers with an existing CoR/eCOR but no Registration Seal Badge yet and no pending registration updates.

📲 How to Get Your Registration Seal Badge — 5 Easy Steps:

Step 1 — Log in to ORUS (create an account if not yet enrolled)
Step 2 — Go to your Profile page → click "Synchronize" to align your existing BIR records
Step 3 — Proceed to "Certificates and Permits" section
Step 4 — Pay the ₱30.00 Documentary Stamp Tax (DST) online via BIR ePayment Channels (keep your proof of payment!)
Step 5 — Post and display your Registration Seal Badge on all your online platforms

📌 Where Must It Be Displayed?
The Badge serves in lieu of your CoR/eCOR and must be posted on:
🛍️ Online marketplace seller/merchant pages
🛒 E-commerce shops & websites
📱 Social media accounts

This applies to: online sellers, bloggers, vloggers, live streamers, content creators, influencers, and anyone earning through online views, ads, affiliate commissions, or brand sponsorships.

💰 DST Basis: Section 188, NIRC of 1997, as amended
📄 Legal Basis: RMC No. 64-2026, in relation to RMC No. 38-2026
📅 Issued: June 18, 2026

🚨 NEW BIR UPDATE: What You Need to Know About the 12% VAT on Digital Services (RMC No. 59-2026) 🚨

Does your business pay for foreign software, online booking platforms, or digital ads? The BIR just released RMC No. 59-2026, clarifying the rules on the 12% VAT on Digital Services—and it directly affects Philippine businesses.

Here is the executive summary and what you need to do to stay compliant:

📌 1. The "Reverse Charge" for B2B is YOUR Responsibility
If you are a Philippine business buying digital services (software, SaaS) from a foreign provider, you are responsible for withholding and remitting the 12% VAT to the BIR using Form 1600-VT. This applies even if the foreign supplier's invoice doesn't show any VAT!

📌 2. Digital Ads? Target Audience Doesn’t Matter
If your local company procures online ads from a foreign provider (like a Singapore-based platform), you must withhold the 12% VAT—even if the ads are targeting audiences outside the Philippines (e.g., Malaysia). If a PH entity pays, it’s subject to VAT.

📌 3. Booking Platforms & e-Marketplaces
For platforms managing bookings or online sales, the 12% VAT only applies to the subscription fees and commissions earned by the foreign platform—not the gross booking amount or room rate.

📌 4. Tax Treaties DO NOT Excuse VAT
Foreign digital service providers cannot use Double Taxation Agreements (DTAs) to avoid this 12% VAT. Treaties only apply to Income Tax. To be exempt from VAT, it must be specifically stated in the Philippine Tax Code.

📌 5. Mandatory Registration for Foreign Providers
Even if a Non-Resident Digital Service Provider (NRDSP) only supplies VAT-exempt educational services, they are STILL required to register with the BIR and file returns declaring their exempt sales.

💡 Consultant's Tip: Now is the time to audit all your cross-border software subscriptions, cost-sharing agreements, and digital marketing expenses. Failure to withhold and remit this VAT can result in hefty penalties.

🚨 BIR UPDATE: Easier Business Closure under the EOPT Act! (RMC No. 47-2026) 🚨

Good news for business owners! The BIR just released RMC No. 47-2026 (dated May 19, 2026), which officially streamlines the process for closing and cancelling a business registration pursuant to the Ease of Paying Taxes (EOPT) Act.

If you have a dormant business or are planning to cease operations, here are the major game-changers you need to know:

✅ Instant Stoppage of Penalties
Say goodbye to the anxiety of mounting open cases! Your registration is cancelled upon the mere filing and submission of complete requirements. Once submitted, penalties for non-filing of returns will immediately stop accruing.

✅ NO Mandatory Audit for Micro Taxpayers!
If your gross sales in the previous year did not exceed ₱3 Million (or gross assets upon retirement are ₱8 Million or less), you are exempt from the mandatory closure audit!

✅ 3-Day Tax Clearance
For Micro taxpayers with no open cases or outstanding liabilities, the BIR will issue your Tax Clearance within just three (3) working days from the submission of complete documents. (Note: Taxpayers exceeding the ₱3M sales threshold or those with pending Letters of Authority will still undergo the standard audit process).

✅ Flexible Filing Options
Applications can now be filed electronically (via email, TRRA Portal, or ORUS) or manually at your RDO.

📂 What You Need to Prepare:
1️⃣ BIR Form No. 1905 (2 original copies)
2️⃣ List of ending inventory (if VAT-registered)
3️⃣ Unused invoices/receipts & accounting forms (Must be surrendered manually)
4️⃣ Original BIR Notices & Permits like your COR and ATP (Must be surrendered manually)
5️⃣ SPA / Board Resolution (if filed by a representative)

⚠️ CRUCIAL REMINDER:
Never just "abandon" a non-operating business! If you cease operations without formally closing your BIR registration, you remain legally liable for all tax filings and penalties. Remember to file your final/short-period returns (even zero returns!) up to your date of closure.

Need assistance navigating these new guidelines or formally closing a business? Let's make sure you're 100% compliant and penalty-free!

📩 Send us a message today for professional tax consultation and assistance!

https://www.pna.gov.ph/articles/1274296

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