Phoenix Consultancy Services

𝗕𝗜𝗥 𝗟𝗔𝗨𝗡𝗖𝗛𝗘𝗦 “𝗘𝗔𝗦𝗘 𝗢𝗙 𝗖𝗟𝗢𝗦𝗜𝗡𝗚 𝗕𝗨𝗦𝗜𝗡𝗘𝗦𝗦” 𝗚𝗨𝗜𝗗𝗘𝗟𝗜𝗡𝗘𝗦 𝗙𝗢𝗥 𝗧𝗔𝗫 𝗥𝗘𝗚𝗜𝗦𝗧𝗥𝗔𝗧𝗜𝗢𝗡 𝗖𝗔𝗡𝗖𝗘𝗟𝗟𝗔𝗧𝗜𝗢𝗡; 𝗧𝗔𝗫 𝗖𝗟𝗘𝗔𝗥𝗔𝗡𝗖𝗘 𝗥𝗘𝗟𝗘𝗔𝗦𝗘𝗗 𝗔𝗦 𝗙𝗔𝗦𝗧 𝗔𝗦 𝗧𝗛𝗥𝗘𝗘 𝗗𝗔𝗬𝗦

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 47-2026 on May 19, 2026, prescribing new guidelines to simplify the process for closing businesses and cancelling tax registration, as part of the implementation of Republic Act No. 11976, otherwise known as the “Ease of Paying Taxes Act.”

“This is our ‘Ease of Closing Business’ reform,” Commissioner Charlito Martin R. Mendoza said. “In line with President Ferdinand R. Marcos Jr.’s directive to make government services faster, better, and more responsive, and Finance Secretary Frederick D. Go’s push to make tax administration more investor-friendly and business-friendly, the BIR is making it easier for taxpayers who have already ceased operations to properly close their business and cancel their registration.”

“From improving the ease of doing business and the ease of paying taxes, this reform completes the BIR’s support for businesses through every stage of the business life cycle. If we make it easier to start and operate a business, then the government must also make it easier to properly close BIR registration once operations have already ceased,” he added.

Under RMC No. 47-2026, taxpayers who have already ceased operations may now apply for the closure or cancellation of their registration, either manually or electronically, through the Revenue District Office where their head office or branch is registered.

The Circular simplifies and standardizes documentary requirements. Together with the application form and the surrender of original BIR registration documents and permits previously issued to the business, taxpayers will only be required to submit two other document sets for closure: the list of ending inventory of goods and supplies, including capital goods for VAT-registered taxpayers, and the unused invoices, supplementary documents, and other unutilized accounting forms, together with their inventory.

Under the new guidelines, penalties for non-filing of tax returns shall no longer accrue once the taxpayer submits the complete documentary requirements for the closure or cancellation of registration. To prevent the further accumulation of open cases, the taxpayer’s registered form types shall likewise be placed under “deregistered” status upon submission of the complete requirements. Filing an application for the closure or cancellation of registration, however, does not preclude the Bureau from conducting an audit to determine any outstanding tax liabilities.

In addition, micro taxpayers shall not be subject to mandatory audit for closure and/or cancellation of business registration. Hence, tax clearances will be issued within three (3) working days from submission of complete documentary requirements for those with no open cases or outstanding liabilities. For micro taxpayers with open cases, tax clearance will be issued within three (3) working days from the submission of the complete documentary requirements and the payment of outstanding liabilities, including penalties.

Commissioner Mendoza encouraged taxpayers who have already ceased operations to avail themselves of the streamlined process to avoid the continued accumulation of penalties and to properly update their registration records with the Bureau.

Read the full RMC here:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2047-2026.pdf

𝗧𝗮𝗻𝗼𝗻𝗴 𝗻𝗶 𝗝𝘂𝗮𝗻 𝗡𝗼. 𝟭𝟱:

“𝗛𝗲𝗹𝗹𝗼, 𝗕𝗜𝗥! 𝗢𝗻𝗹𝗶𝗻𝗲 𝘀𝗲𝗹𝗹𝗲𝗿 𝗮𝗸𝗼. 𝗣𝗮𝗮𝗻𝗼 𝗽𝗼 𝗮𝗸𝗼 𝗺𝗮𝗴𝗶-𝗶𝘀𝘀𝘂𝗲 𝗻𝗴 𝗿𝗲𝘀𝗶𝗯𝗼 𝘀𝗮 𝗺𝗴𝗮 𝗯𝘂𝗺𝗶𝗯𝗶𝗹𝗶 𝘀𝗮𝗸𝗶𝗻?”

𝗔𝗻𝗴 𝗞𝗮𝘀𝗮𝗴𝘂𝘁𝗮𝗻:

Bilang isang registered online seller sa Pilipinas, ang pangunahing dokumentong dapat mong ibigay sa iyong mga mamimili ay tinatawag na Sales Invoice (o simpleng Invoice) sa ilalim ng Ease of Paying Taxes (EOPT) Act.

Upang makapag issue ng resibo nang tama ang iyong mga customer ayon sa batas, narito ang mga hakbang at gabay na dapat mong sundin.

1. 𝗞𝘂𝗺𝘂𝗵𝗮 𝗻𝗴 𝗩𝗮𝗹𝗶𝗱 𝗜𝗻𝘃𝗼𝗶𝗰𝗲𝘀 𝘀𝗮 𝗕𝗜𝗥

Bawal gumamit ng resibong nabibili lang sa palengke o bookstore. Dapat ay rehistrado ang iyong invoice sa BIR:

▪️BIR Printed Invoices (BPI): Kung bago ka pa lang o maliit pa ang negosyo, maaari kang bumili ng pre-printed invoices direkta sa iyong Revenue District Office (RDO).

▪️Authority to Print (ATP): Kung nais mo ng sariling disenyo na may pangalan ng iyong online shop, mag-apply ng ATP gamit ang BIR Form 1906 sa RDO o sa BIR ORUS portal. Ipapaprint ito sa isang BIR-accredited printer.

▪️Loose-leaf o CAS (Computerized Accounting System): Kung gumagamit ka ng automated software para sa e-commerce system mo, kailangan mo ng kaukulang pahintulot o Permit to Use mula sa BIR.

2. 𝗔𝗹𝗮𝗺𝗶𝗻 𝗞𝘂𝗻𝗴 𝗞𝗮𝗶𝗹𝗮𝗻 𝗗𝗮𝗽𝗮𝘁 𝗠𝗮𝗴-𝗶𝘀𝘆𝘂 𝗻𝗴 𝗜𝗻𝘃𝗼𝗶𝗰𝗲

▪️Kung ikaw ay VAT-Registered: Kailangan mong mag-isyu ng Invoice sa bawat order, kahit magkano pa ang halaga nito.

▪️Kung ikaw ay Non-VAT Registered: Mandatoryong mag-isyu ng Invoice kung ang isang solong transaksyon ay nagkakahalaga ng ₱500 pataas.

▪️Tip sa mas maliliit na benta: Kung ang halaga ay mababa sa ₱500, hindi kailangang mag-isyu paisa-isa maliban kung hilingin ng buyer. Subalit, dapat mong pagsama-samahin ang kabuuang benta na ito sa katapusan ng araw at gawan ng isang "Consolidated Invoice" para sa kabuuang benta ng araw na iyon.

3. 𝗣𝗮𝗮𝗻𝗼 𝗣𝘂𝗻𝗮𝗻 𝗮𝗻𝗴 𝗜𝗺𝗽𝗼𝗿𝗺𝗮𝘀𝘆𝗼𝗻 𝘀𝗮 𝗜𝗻𝘃𝗼𝗶𝗰𝗲

Kapag sinusulatan ang manual invoice, siguraduhing kompleto ang mga sumusunod na detalye upang hindi maparusahan sa maling pagreresibo:

▪️Petsa (Date): Isulat kung kailan nangyari ang transaksyon o nabayaran ang order.

▪️Impormasyon ng Buyer: Ilagay ang Pangalan, Address, at TIN ng bumili (kung meron sila). Para sa mga retail buyers na ayaw ibigay ang TIN o address, maaari mong ilagay ang kanilang pangalan o ilagay ang "Various Customers" para sa pinagsama-samang benta.

▪️Detalye ng Produkto: Isulat ang quantity (dami) at deskripsyon ng item.

▪️Halaga (Amount): Ilagay ang yunit na presyo at ang kabuuang halaga. Tandaan na ang isinusulat sa resibo ay ang kabuuang binayaran ng customer (kasama ang platform fees kung ito ay naka-charge sa kanila), hindi ang net income na natira sa iyo pagkatapos kaltasan ng platform gaya ng TikTok o Shopee.

▪️VAT/Non-VAT Breakdown: Kung ikaw ay VAT seller, dapat hiwalay na nakasulat ang 12% VAT amount sa ibaba.

4. 𝗣𝗮𝗮𝗻𝗼 𝗜𝗽𝗮𝗿𝗮𝘁𝗶𝗻𝗴 𝘀𝗮 𝗖𝘂𝘀𝘁𝗼𝗺𝗲𝗿 𝗮𝗻𝗴 𝗥𝗲𝘀𝗶𝗯𝗼

Dahil online ang iyong negosyo, may dalawang paraan upang maibigay ito sa kanila:

▪️Physical Copy: I-sulat sa iyong manual booklet ang detalye, punitin ang Original (White) copy, at isama ito sa loob ng parcel o package na ipapadala sa delivery rider. Iwanan naman ang duplicate copy sa iyong booklet bilang kopya mo para sa iyong Bookkeeping.

▪️Digital Copy (E-Invoice): Kung ikaw ay aprubado ng BIR na gumamit ng electronic invoicing, maaari mong i-send ang PDF o electronic format ng invoice sa email o chat ng iyong customer.

Sources:

https://share.google/lW4IKxeIY3DqTbTYt - Taxpayer's Guide for Online Sellers

RR 7-2024 = implements Section 113, 235, 236, 237, 238, 242, 243 of the Tax Code of 1997, as amended by Republic Act (RA) No. 11976 (Ease of Paying Taxes Act), on the registration procedures and invoicing requirements.

RMC No. 60-2020 - Notifies persons conducting business through any forms of electronic media regarding their tax obligations and the registration of their business with the BIR

𝗣𝗨𝗕𝗟𝗜𝗖 𝗔𝗗𝗩𝗜𝗦𝗢𝗥𝗬 : 𝗕𝗜𝗥 𝗘𝗫𝗧𝗘𝗡𝗗𝗦 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘 𝗙𝗢𝗥 𝗘𝗔𝗙𝗦 𝗦𝗨𝗕𝗠𝗜𝗦𝗦𝗜𝗢𝗡𝗦 𝗨𝗡𝗧𝗜𝗟 𝗠𝗔𝗬 𝟮𝟱

The Bureau of Internal Revenue (BIR) has announced that it is extending the deadline for the submission of the 2025 Audited Financial Statements (AFS) and other mandatory attachments through the Electronic Audited Financial Statements (eAFS) facility until May 25, 2026.

The extension was finalized through Revenue Memorandum Circular No. 46-2026 to provide administrative relief to taxpayers who encountered eAFS system-related technical issues during the recently concluded 2025 Annual Income Tax Return (AITR) filing season.

Under this issuance, penalties arising solely from delayed attachment submissions during this period are waived.

The extension until May 25, 2026, strictly applies to the following taxpayers:

1. Those who were unable to successfully upload their 2025 AFS and attachments through the eAFS platform on or before May 15, 2026, due to system-related issues; and

2. Those who utilized the contingency email submission route on or before May 15, 2026, but have not yet received an official email acknowledgment receipt from their concerned BIR office.

Taxpayers who submitted their attachments through the prescribed contingency email procedure on or before May 15, 2026, and have already received an email acknowledgment from their concerned BIR office, are considered fully compliant.

They are not required to resubmit via the eAFS facility, though they may still choose to do so voluntarily.

The BIR clarified that this extension applies only to the submission of the AFS and related attachments through the eAFS facility. It does not extend the statutory deadline for the filing and payment of the Annual Income Tax Return (AITR) itself.

The full copy of the guidelines can be accessed through this link:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2046-2026.pdf

April 30, 2026
📢 𝐍𝐄𝐖 𝐈𝐒𝐒𝐔𝐀𝐍𝐂𝐄 𝐀𝐋𝐄𝐑𝐓: 𝐑𝐌𝐂 𝐍𝐎. 𝟎𝟑𝟗-𝟐𝟎𝟐𝟔 📢

The Bureau of Internal Revenue (BIR) has issued 𝐑𝐞𝐯𝐞𝐧𝐮𝐞 𝐌𝐞𝐦𝐨𝐫𝐚𝐧𝐝𝐮𝐦 𝐂𝐢𝐫𝐜𝐮𝐥𝐚𝐫 (𝐑𝐌𝐂) 𝐍𝐨. 𝟎𝟑𝟗-𝟐𝟎𝟐𝟔, providing essential clarifications on the deadline for submitting required attachments to your 𝟐𝟎𝟐𝟓 𝐀𝐧𝐧𝐮𝐚𝐥 𝐈𝐧𝐜𝐨𝐦𝐞 𝐓𝐚𝐱 𝐑𝐞𝐭𝐮𝐫𝐧𝐬 (𝐀𝐈𝐓𝐑).

📅 𝐊𝐄𝐘 𝐃𝐄𝐀𝐃𝐋𝐈𝐍𝐄 𝐓𝐎 𝐑𝐄𝐌𝐄𝐌𝐁𝐄𝐑: 𝐌𝐀𝐘 𝟏𝟓, 𝟐𝟎𝟐𝟔
Following the extension granted in RMC No. 30-2026, the BIR reiterates that the filing of the 2025 AITR, payment of corresponding taxes, and the 𝐬𝐮𝐛𝐦𝐢𝐬𝐬𝐢𝐨𝐧 𝐨𝐟 𝐫𝐞𝐪𝐮𝐢𝐫𝐞𝐝 𝐚𝐭𝐭𝐚𝐜𝐡𝐦𝐞𝐧𝐭𝐬 is officially extended to 𝐌𝐚𝐲 𝟏𝟓, 𝟐𝟎𝟐𝟔.

💡 𝐂𝐥𝐚𝐫𝐢𝐟𝐢𝐜𝐚𝐭𝐢𝐨𝐧 𝐒𝐜𝐞𝐧𝐚𝐫𝐢𝐨𝐬:
To ensure all taxpayers are on the same page, the circular highlights the following scenarios:

𝐒𝐜𝐞𝐧𝐚𝐫𝐢𝐨 𝟏: If you filed your return on or before April 15, 2026, your attachments must be submitted through 𝐞𝐀𝐅𝐒 until 𝐌𝐚𝐲 𝟏𝟓, 𝟐𝟎𝟐𝟔.

𝐒𝐜𝐞𝐧𝐚𝐫𝐢𝐨 𝟐: If you filed your return on April 16, 2026, your attachments must be submitted through 𝐞𝐀𝐅𝐒 until 𝐌𝐚𝐲 𝟏𝟓, 𝟐𝟎𝟐𝟔.

𝐒𝐜𝐞𝐧𝐚𝐫𝐢𝐨 𝟑: If you file your return on the extended deadline of May 15, 2026, your attachments must also be submitted through 𝐞𝐀𝐅𝐒 until 𝐌𝐚𝐲 𝟏𝟓, 𝟐𝟎𝟐𝟔.

💻 𝐒𝐮𝐛𝐦𝐢𝐬𝐬𝐢𝐨𝐧 𝐌𝐞𝐭𝐡𝐨𝐝
All applicable attachments must be submitted electronically via the 𝐄𝐥𝐞𝐜𝐭𝐫𝐨𝐧𝐢𝐜 𝐀𝐮𝐝𝐢𝐭𝐞𝐝 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐒𝐭𝐚𝐭𝐞𝐦𝐞𝐧𝐭 (𝐞𝐀𝐅𝐒) platform.

Stay compliant and avoid penalties by ensuring your attachments are uploaded by the extended deadline!

For more details, visit the BIR website or download the full text here:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2039-2026.pdf

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.

Pinalawig natin ang deadline ng filing ng 2025 Annual Income Tax Returns mula April 15 hanggang May 15, 2026. Mas may oras ang bawat taxpayer na makapag-file nang maayos, kasama ang lahat ng kailangang dokumento, at walang ipapataw na penalties.

Maaaring mag-file at magbayad sa pamamagitan ng BIR electronic platforms, o sa mga Authorized Agent Banks.

Ginawa natin ito para mas magaan ang pagbabayad ng bawat Pilipino, lalo na sa panahong ramdam ang pagtaas ng presyo ng langis. Tuloy-tuloy ang ating ginagawa para maibsan ang bigat sa araw-araw na buhay ng ating mga kababayan.

RMC 20-2026

Taxpayers submitting their tax returns through the Offline eBIRForms Package are advised to capture a screenshot of the pop-up message indicating that a system-generated email confirmation has been sent to the taxpayer's registered email address.

The screenshot shall serve as proof of filing and successful submission of the tax return, which may be presented to the AAB when paying the corresponding tax due, particularly in cases where there is a delay in the receipt of the official email confirmation that the return has been successfully filed.