AGPT Accounting & Business Consultancy - CPAs

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BIR Revenue Memorandum Circular No. 038-2026 on Mandatory Posting of BIR Registration Seal Badges for Online Businesses and Professionals

Revenue Memorandum Circular No. 038-2026, issued on April 29 2026, mandates that all taxpayers engaged in online business or services must display the BIR Registration Seal Badge on their digital platforms. This requirement affects online sellers, e-commerce merchants, content creators, vloggers, and influencers, including those with PSOC 5990 or PSIC 47913 classifications. The seal serves as proof of registration and replaces the online posting of a full BIR COR or eCOR to protect sensitive taxpayer data. Each badge features a QR code for immediate authenticity verification through the official BIR domain. Taxpayers can secure the badge for free via the Online Registration and Update System (ORUS) or at their respective Revenue District Office. While the badge itself is free, taxpayers updating their registration to secure the seal or a QR-equipped COR must pay P30.00 for the Loose Documentary Stamp Tax (DST). Business owners must ensure the badge is clearly visible on website About pages, mobile app settings, or e-marketplace profile pages. This requirement is effective upon issuance of the Circular. Failure to comply with registration posting requirements is subject to penalties under Revenue Regulations No. 7-2024 and Revenue Regulations No. 15-2024. Professionals and merchants should immediately update their registration information through ORUS to generate and display their electronic seal.

Happy Birthday, Ken!

Your hard work and dedication are truly appreciated. We are grateful to have you as part of the AGPT family.

From all of us at AGPT, we wish you a wonderful year ahead.

𝗔𝗜 𝗙𝗹𝘂𝗲𝗻𝗰𝘆 𝗧𝗿𝗮𝗶𝗻𝗶𝗻𝗴 𝗳𝗼𝗿 𝗦𝗠𝗘𝘀

Many SMEs are already using AI but often without a clear process. The result can be inconsistent outputs, vague prompts, unchecked answers, repeated revisions, and growing overdependence on AI.

AGPT’s AI Fluency Training introduces the Context Engineering Loop (CEL), a practical framework for using AI in real business work.

CEL helps users work with AI more responsibly by focusing on source materials, clear instructions, draft review, verification, and final human judgment.

The training goes beyond basic tool familiarization by helping participants build a repeatable work process for using AI efficiently, effectively, safely, and ethically.

Interested in bringing practical AI fluency to your organization? Send us a message to learn more.

📧 [email protected]
🌐 www.agpt.tax

5 DAYS LEFT!

Pay as you file!

With the deadline fast approaching, the BIR is reminding taxpayers to pay their exact 2025 Annual Income Tax on the day of filing their Return.

Deadline: on or before April 15, 2026.

How SMEs Can Protect Their Business During Rising Costs

Rising fuel prices and global supply disruptions are putting real pressure on small and medium businesses and many owners are feeling it in their day-to-day operations. We prepared this simple risk mitigation guide to help SMEs focus on practical steps that matter most right now: protect cash, collect payments faster, review prices, control costs and plan early. These are not complicated strategies but small actions done consistently can make a big difference in staying stable during uncertain times. If you would like a copy of the guide or want help applying these ideas to your own business, feel free to message AGPT.

Building Internal Systems for Better Client Service

AGPT has successfully developed and deployed a suite of internal applications designed to improve customer service efficiency and streamline daily operations. These tools are now live and actively used by the team, helping reduce manual work, improving accuracy and creating a more structured and responsive service environment for clients.

During a recent session, the team was walked through the applications, with feedback gathered from stress testing and actual usage scenarios. The discussion also focused on identifying additional tools to be developed, ensuring that the system continues to evolve based on real operational needs, reinforcing AGPT’s commitment to true partnership beyond the numbers.

Clarifying the Transition to the Single-Instance Audit Framework Under RMC No. 14-2026

Revenue Memorandum Circular No. 14-2026 clarifies the implementation of the Single-Instance Audit Framework and the lifting of tax audit suspensions. Business owners and professionals should note that while existing electronic Letters of Authority (eLA), Mission Orders, and Tax Verification Notices remain valid, those with multiple eLAs for the same taxable period face automatic consolidation by March 20, 2026. To prevent this, a written Request for Non-Consolidation of VAT audit cases must be filed by March 13, 2026. Replacement eLAs issued for Revenue Officer reassignments do not require new approval from the Commissioner but cannot lawfully expand the audit to new taxable periods. Furthermore, all pending VAT audit dockets will be transferred to regular offices by May 15, 2026, with the full dissolution of specialized VAT units set for May 29, 2026. These reforms, effective immediately as of March 4, 2026, ensure that existing Waivers of the Defense of Prescription and Subpoenas Duces Tecum remain legally binding throughout the transition.

AGPT Accounting & Business Consultancy completed an AI Fluency and Practical Applications session yesterday for JMH Microfinance Inc. and Rural Bank of Guinobatan, Inc. We want to extend our sincere thanks to the management of both institutions for the trust and for making space for this learning initiative.

Instead of treating AI as a “prompting” exercise, we approached it as a workflow discipline through context engineering. We redesigned our materials to match the realities of a regulated organization where accuracy, traceability and controls matter. The key takeaway we shared was straightforward: AI performs best when the model is given complete, well-structured context, clear constraints and defined checks for validation before any output is used. Although context engineering is commonly associated with technical and coding work, we demonstrated how the same principles can be translated for non-technical teams, helping them specify what they need, provide the right inputs and review outputs with confidence. We’re encouraged by the strong interest in responsible adoption and the focus on putting guardrails in place and we’re ready to support the next steps as their implementation plans move forward.

SEC Memorandum Circular No. 10 Series of 2026 Guidelines on Compliances and Penalties for One Person Corporations

Effective February 16, 2026, all One Person Corporations must comply with updated reportorial requirements, including the filing of the Form for Appointment for OPC within 20 days of incorporation and the submission of Financial Statements within 120 days of the fiscal year end. This circular also adjusts the audit threshold to P3,000,000.00 for fiscal years ending on or after December 31, 2025, and mandates that single stockholders acting as Treasurers post a surety bond starting at P1,000,000.00 coverage to avoid a basic fine of P10,000.00.