MSJ Accounting Services

The Philippine Institute of Certified Public Accountants (PICPA) will hold the 2nd PICPA Annual Tax Convention on October 12–13, 2026, bringing together Certified Public Accountants (CPAs), tax practitioners, accounting professionals, members of the academe, government representatives, and other stakeholders in the field of taxation.

The two-day convention aims to provide participants with timely updates and relevant insights on the latest developments in Philippine taxation, including recent laws, regulations, issuances, rulings, and emerging tax issues affecting businesses, professionals, and taxpayers.

Distinguished speakers and tax experts will share their knowledge and expertise on various tax-related topics, providing participants with the practical guidance and a deeper understanding of current tax policies and compliance requirements. The convention will also serve as a venue for meaningful discussions and exchanges of ideas among professionals and stakeholders.

Through the 2nd PICPA Annual Tax Convention, PICPA continues to uphold its commitment to professional excellence, continuous learning, and ethical practice by equipping its members with relevant knowledge and competencies necessary to effectively navigate the evolving tax environment.

The event is expected to be a valuable learning and networking opportunity for participants while further strengthening PICPA’s role in promoting a competent, responsive, and globally competitive accountancy profession.

PABATID SA PUBLIKO!!!

JUST IN: The Pasig City Regional Trial Court has issued a status quo ante order temporarily suspending the implementation of the P85 daily minimum wage increase for private sector workers in Metro Manila, according to a report by DZRH.

The order, dated 24 July, partially granted a petition questioning the wage hike, effectively putting its implementation on hold pending further court proceedings.

3 ways to cancel BIR LOA in 2026 🤔

The Bureau of Internal Revenue (BIR) can examine taxpayers' books of accounts and other accounting records through issuance of the Letter of Authority (LOA). It empowers BIR tax agents or examiners to check whether or not taxpayers are paying correct taxes and to recommend issuance of tax assessments.

However, the BIR LOA is not absolute. It can be challenged. . . and cancelled.

HERE'S 3 WAYS TO CANCEL BIR LOA:

✅ Lack of jurisdiction

Not all BIR offices can conduct tax audit investigation of books of accounts and other accounting records of taxpayers. If your business is registered under the jurisdiction of Revenue Region No. 4, the Regional Director of Revenue Region No. 5 cannot issue LOA against your company on the ground of not having jurisdiction over your business.

Likewise, the BIR issued audit program for small business under RMO 32-2018, as amended. If your company's annual sales falls within its threshold, the investigating office Assessment Division can conduct tax audit investigation of your books and records through a LOA issued by the office of Regional Director.

However, in practice, some LOAs are defective or null and void because this audit sales threshold for small business has not been met. Thus, a taxpayer subject to this tax audit investigation should file a valid protest to the office of the Regional Director to invalidate the LOA immediately.

Accordingly, if the LOA is cancelled, the corresponding tax assessments are also cancelled. No LOA, No assessment, No payment. . . legally.
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✅ No basis of audit

Under RMO 6-2023 and RMO 1-2026, only taxpayers who meet the non-compliance risk through selection criteria shall be issued LOA. Thus, it is very important for the taxpayers to know the reason, based on audit selection criteria, why his company received a LOA from the BIR.

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However, if you check carefully the contents of your BIR LOA, you will see this statement:

"Pursuant to Sec. 6(A) and 10(C) of the National Internal Revenue Code of 1997, as amended"
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That is not basis of the audit. Under RMO 44-2010, the basis of audit is the selection code description provided by BIR audit program.

We strongly recommend to taxpayers to write a letter to the office of the BIR Commissioner of Internal Revenue (CIR) to request the basis of audit, under audit program, to determine the reason for issuance of LOA to your company. And if there is none, your remedy is to file a written protest to cancel the BIR LOA on the ground of due process violations committed for its issuance.

✅ Unauthorized audit

Only few BIR officials are authorized to issue LOA. Generally, the office of the Regional Director (RD) is authorized to issue LOA. However, some BIR officials are also authorized through CIR's Revenue Delegation Authority Order (RDAO).

Example is when the BIR official who signed and issued the LOA is the Assistant Regional Director (ARD). ARD is not the same with RD. Hence, we strongly recommend to taxpayers to determine the authority first of the BIR official who signed and issued the BIR LOA which their company received. You can visit the BIR website to check the list of BIR RD who has jurisdiction over your place of business.

WARNING: The temptation of settling or cancelling the BIR LOA through bribe is only an illusion. Because the BIR corrupt Revenue Officers will come back again to your company to issue another LOA for different taxable year and to ask for higher bribe. Sooner or later, your business will suffer and close.

P.S. Do you want to cancel your company's BIR LOA without bribing?​

📩 Don’t face BIR tax audit compliance alone— consult us for CPA tax audit expert solutions today.

How can we help you? 🤔

✅ Book tax audit consultation now. ​Click here ⬇️ https://calendly.com/marklordbumagat/bir-tax-consultation

✅ We will study your BIR LOA case

✅ Meet online to discuss BIR LOA cancellation startegies

✅ Prepare protest letter for submission to BIR

✅ Follow up through email

BOOK NOW HERE ⬇️
https://calendly.com/marklordbumagat/bir-tax-consultation

NCR minimum wage earners, mas mataas na ang inyong sahod simula ngayong araw!

Epektibo ngayong Hulyo 25, 2026, ipinatutupad na ang ₱60 na dagdag sa arawang minimum na sahod, mula ₱695 ay magiging ₱755 na, ayon sa Wage Order No. NCR-27.

May kasunod pang ₱25 na dagdag sa Enero 20, 2027, kaya magiging ₱780 ang arawang minimum na sahod.

Humigit-kumulang 1.1 milyong minimum wage workers sa pribadong sektor sa NCR ang inaasahang makikinabang sa umentong ito.

Good day!

A gentle reminder to all lessors and sub-lessors to avoid the rush and submit your Tenant’s Profile, along with the attachments, before the deadline.

Deadline: July 31, 2026

HOW TO POST THE BIR REGISTRATION SEAL BADGE

For more information:
RMC 38-2026
https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20NO.%2038-2026.pdf
Annex A
https://bir-cdn.bir.gov.ph/.../RMC%2038-2026%20ANNEX%20A

Annex B
https://bir-cdn.bir.gov.ph/.../RMC%2038-2026%20ANNEX%20B