ANL Accounting Services

📢📢 RMC No. 39-2026 has been issued on April 30, 2026 re: clarification on the deadline for the submission of required attachments to 2025 Annual Income Tax Returns.

For your information and guidance.

‼️NEW ISSUANCE ‼️

Revenue Memorandum Circular No. 36-2026

Availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.0

See full text here ⬇️
https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2036-2026.pdf

Download the latest version here ⬇️
https://www.bir.gov.ph/ebirforms

𝗕𝗜𝗥 𝗗𝗜𝗚𝗜𝗧𝗔𝗟 𝗧𝗜𝗡 𝗜𝗗 𝗡𝗢𝗪 𝗔𝗖𝗖𝗘𝗦𝗦𝗜𝗕𝗟𝗘 𝗧𝗛𝗥𝗢𝗨𝗚𝗛 𝗘𝗚𝗢𝗩𝗣𝗛 𝗔𝗣𝗣

Starting April 24, 2026, taxpayers may access their Bureau of Internal Revenue (BIR) Digital TIN ID through the Department of Information and Communications Technology - DICT eGovPH App Mobile ID Wallet.

The Digital TIN ID is available to taxpayers with Digital TIN IDs generated through the Online Registration and Update System (ORUS), as well as taxpayers with existing TINs whose profile details match their eGovPH App registration.

Commissioner Charlito Martin R. Mendoza described the launch as another step in expanding digital access to BIR services and in making public services more convenient and accessible through the eGovPH App.

Developed by the DICT, the eGovPH App streamlines access to government services by bringing national and local government services into one platform. It uses a secure electronic Know-Your-Customer (eKYC) process, including facial recognition, to verify user identity and help ensure the confidentiality and integrity of taxpayer data.

Extended the deadline of Annual Income Tax Return for the year 2025 from April 15,2026 to May 15,2026.😇

RMO 1-2026 Annex
"Its not a paper compliance”, it’s digital cross-matching across systems.😲

𝗕𝗜𝗥 𝗢𝗻𝗹𝗶𝗻𝗲 𝗟𝗢𝗔 𝗩𝗲𝗿𝗶𝗳𝗶𝗲𝗿 𝗡𝗼𝘄 𝗟𝗶𝘃𝗲

Verify your Letter of Authority (LOA) instantly on the BIR website via the REVIE chatbot.

This new feature lets you verify the authenticity of your LOA anytime, anywhere—protecting you from fake audits, unauthorized inspections, and harassment.

The LOA Verifier lets taxpayers confirm if an LOA is valid, helping them prevent fake audits, unauthorized inspections, and harassment.

How to Verify Your LOA:
1. Open REVIE’s chat box.
2. Select your preferred language (English or Filipino).
3. From the dropdown menu, choose LOA Verifier, then provide the following details:

• TIN:
• Registered Name:
• LOA Case Number:

You will receive a real-time response:
LOA FOUND – Your LOA is valid.
LOA NOT FOUND – The system does not have your LOA.

If your LOA is not found, follow these steps for manual verification:
• Email [email protected] with your LOA attached.
• Include the following information: TIN, Name of Taxpayer, LOA Case Number, and Issuing Office (RR No., RDO No., LTS, or NID).

You’ll receive a response to your manual verification request within three working days.

This tool makes your tax compliance safer, simpler, and more reliable.

Verify your LOA today through this LINK: www.bir.gov.ph

Suspension of BIR LOA LIFTED

SERVICES OFFERED :

AUDIT :
✔Audit of Finacial Statement
✔Compilation Services
✔Internal Audit
✔Fraud Audit

TAX :
✔Tax Compliance Review
✔ Income Tax Return
✔ Tax Advisory Service
✔ Tax Consultant
✔ Other taxes

ACCOUNTING :
✔Accounting Consultation
✔ Payroll
✔ Bookeeping
✔ Set up of Computerized Accounting System
✔ Bank Reconciliation

BUSINESS REGISTRATION :
✔ Corporation - Security and Exchange Commission
✔ DTI - Sole Proprietorship
✔ Business Permit
✔ Bureau of Internal Revenue

OTHER SERVICES
✔ Process BIR LOA
✔ Business Consultant

Office Address : #8 Dinar St.,Villa Arca II Subd., Brgy.,Baesa,Quezon City
DM for your inquiry 😇

BIR Tax Deadline

January 15, 2026 Thursday

REGISTRATION ( Online thru ORUS or Manual)
Permanently Bound Loose-Leaf Books of Accounts/Invoices and Other Accounting Records. Calendar Year ending December 31, 2025

SUBMISSION
Notarized Income Payee’s Sworn Declaration of Gross Sales with required attachments of Individuals to the Payor or Withholding Agent. Calendar Year 2026
List of Medical Practitioners. For the Quarter ending December 31, 2025
Quarterly List (with Monthly Breakdown) of Contractors of Gov’t. Contracts entered into by the Provinces/Cities/Municipalities/Barangays. For the Quarter ending December 31, 2025

e-FILING & PAYMENT (Online/Manual)
BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - Non-eFPS Filers. Month of December 2025
BIR Form 2200-M (Excise Tax Return for Mineral Products). For the Quarter ending December 31, 2025
BIR Form 1702–RT/1702-EX/1702-MX. Fiscal Year ending September 30, 2025
BIR Form 1707-A (Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) – by Corporate Taxpayers. Fiscal Year ending September 30, 2025

e-FILING
BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - eFPS Filers under Group A. Month of December 2025

e-FILING & e-PAYMENT/REMITTANCE
BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - National Government Agencies (NGAs). Month of December 2025

Guide for Submission of Inventory List for the taxable year 2025
Deadline: January 30, 2026
To be submitted to your Revenue District Office

Print 2 hard copies of Inventory List
Inventory Excel File Stored in DVD/USB
Print 3 copies of Sworn Declaration to be Notarized ( 1 copy for Notary Public, 1 copy for BIR, 1 copy for taxpayer)

BIR Issuances:
RMC 57-2015
RMC 8-2023

RMC 57-2015
https://drive.google.com/file/d/1eAsIrscTYavOtmey-nzrXKIeHyHCUjVb/view?usp=drivesdk

RMC 8-2023
https://drive.google.com/file/d/1wunItQsUFVLa8XmDeScNRl74Cz6LoYVG/view?usp=drivesdk

PRESCRIBED FORMAT
RMC No 8-2023
ANNEX A-C
(Download this file and edit according to your line of business. Do not ask permission to access and edit this file.)
https://docs.google.com/spreadsheets/d/1Tp7MtEq6A3JzkN6CzWkjZ8MSN87SCeQD/edit?usp=drivesdk&ouid=111050182241871977231&rtpof=true&sd=true

SAMPLE INVENTORY LIST EXCEL FILE
https://docs.google.com/spreadsheets/d/17ack_fUi3QyVU0IQqu1sxNngfNp4w7KL/edit?usp=drivesdk&ouid=111050182241871977231&rtpof=true&sd=true

SAMPLE NO INVENTORY
https://docs.google.com/spreadsheets/d/1L8fhzZDZ7WSNSejq5wkvqvR7gi-vpqKU/edit?usp=drivesdk&ouid=111050182241871977231&rtpof=true&sd=true

SWORN STATEMENT
RMC 8-2023/RMC 57-2015
ANNEX D
https://docs.google.com/document/d/13MGf1Ampt2JMRgDanYAGic9aaE5NlAhG/edit?usp=drivesdk&ouid=111050182241871977231&rtpof=true&sd=true

Related video:
https://youtu.be/5XeXCVAOPbw

RMC No 57-2015.pdf

ANL Accounting Services
Christmas Party 😇
Merry Christmas and Happy New Year