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𝗕𝗜𝗥𝗧𝗮𝘅𝗨𝗽𝗱𝗮𝘁𝗲 𝗜 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

𝗕𝗜𝗥𝗧𝗮𝘅𝗨𝗽𝗱𝗮𝘁𝗲 𝗜 𝗕𝗜𝗥 𝗜𝗻𝘁𝗿𝗼𝗱𝘂𝗰𝗲𝘀 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗦𝗲𝗮𝗹 𝗕𝗮𝗱𝗴𝗲 𝗳𝗼𝗿 𝗢𝗻𝗹𝗶𝗻𝗲 𝗕𝘂𝘀𝗶𝗻𝗲𝘀𝘀𝗲𝘀

The Bureau of Internal Revenue (BIR) has released RMC No. 38-2026, requiring online businesses to display a BIR Registration Seal Badge as proof of registration.

This applies to online sellers, freelancers, professionals, vloggers, influencers, and all individuals earning through digital platforms.

🔒 To protect your privacy, you are no longer required to post your full Certificate of Registration (COR).
Instead, you should only display the BIR Registration Seal Badge generated through ORUS.

📍 Make sure the badge is visible on your:
• Website
• E-commerce platform
• Social media business page

You may place it in sections like “About Us” or “Business Permits.”

✔️ Stay compliant
✔️ Protect your personal information

𝗕𝗜𝗥𝗧𝗮𝘅𝗨𝗽𝗱𝗮𝘁𝗲 𝗜 Update on Tax-Exempt De Minimis Benefits

The Bureau of Internal Revenue (BIR) has officially issued Revenue Regulations (RR) No. 29-2025, increasing the ceilings for De Minimis Benefits. These benefits are small-value facilities or privileges offered by employers that are exempt from withholding tax on compensation.

These adjustments reflect the government's effort to align employee benefits with current economic conditions. The new rates are scheduled to take effect in 2026.

Key Highlights of the Increase:

• Rice Subsidy: Now ₱2,500 per month (previously ₱2,000), providing better support for household staples.

• Christmas & Anniversary Gifts: Increased to ₱6,000 per year (previously ₱5,000).

• Monetized Vacation Leaves: Private sector employees can now monetize up to 12 days (previously 10 days) of unused VL as tax-exempt.

• Uniform & Clothing Allowance: Raised to ₱8,000 per year (previously ₱7,000).

Complete Schedule of Adjusted Benefits (RR 29-2025)

Note on Achievement Awards: Under the new regulation, the ₱12,000 limit now includes cash and gift certificates, whereas previously it was restricted to tangible personal property.

These changes provide employers more flexibility in rewarding personnel while maximizing the take-home pay of Filipino workers.

𝐀𝐮𝐬𝐭𝐫𝐚𝐥𝐢𝐚𝐧 𝐓𝐚𝐱 𝐎𝐟𝐟𝐢𝐜𝐞 (𝐀𝐓𝐎) : It only takes a few minutes to check for lost and unclaimed super.

𝗕𝗜𝗥𝗧𝗮𝘅𝗨𝗽𝗱𝗮𝘁𝗲 𝗜 Bulletin No. 2025-15 - Reminder for the Immediate Processing and Reporting of Internal Revenue Collections.

𝗕𝗜𝗥𝗧𝗮𝘅𝗨𝗽𝗱𝗮𝘁𝗲 𝗜 The Bureau of Internal Revenue (BIR) has suspended all field audits and related operations following mounting complaints of abuse and misuse, the Department of Finance (DOF) announced on Monday.

READ MORE:

BIR suspends audit operations amid complaints of abuse Bureau of Internal Revenue. FILE PHOTO MANILA, Philippines - The Bureau of Internal Revenue (BIR) has suspended all field audits and related operations following mounting complaints of abuse and

The Bureau of Internal Revenue (BIR) has recently issued Revenue Memorandum Circular (RMC) No. 81-2025 dated September 3, 2025, reiterating the criteria and guidelines on deductibility of ordinary and necessary expenses under Sec. 34 (A)(1)(a) of the National Internal Revenue Code of 1997, as amended.

The circular has cited rulings and principles that provide a comprehensive framework for determining the deductibility of business expenses, essential for accurately reflecting the taxable income of organizations, trades or businesses.

Nilinaw ng na ang pagkakalista ng isang tao sa General Information Sheet (GIS) ng isang korporasyon ay hindi sapat para patunayan na siya ay isang stockholder.

Nilinaw ng na ang pagkakalista ng isang tao sa General Information Sheet (GIS) ng isang korporasyon ay hindi sapat para patunayan na siya ay isang stockholder.

Sa resolusyong isinulat ni Associate Justice Ramon Paul L. Hernando, nagpasya ang Unang Dibisyon ng Korte Suprema na hindi mga stockholder ng LC Lopez at Conqueror sina Ma. Christina Patricia C. Lopez (Christina) at John Rusty Lito Lopez (John Rusty), kahit na nakalista sila sa GIS ng mga kumpanya na isinumite sa Securities and Exchange Commission.

Nag-ugat ang kaso sa mga ginawang special stockholders’ meeting ng dalawang kumpanya para maghalal ng mga bagong board member. Nagpadala ng mga kinatawan sina Christina at John Rusty para makilahok, pero tinanggihan ito ng mga kumpanya dahil hindi mga rehistradong stockholder ang dalawang indibidwal. Nagpatuloy ang mga pagpupulong at nakapaghalal ng mga bagong direktor.

Kinuwestiyon nina Christina at John Rusty sa Regional Trial Court (RTC) ang isinagawang halalan, at iginiit na walang bisa ang mga pagpupulong dahil kulang ang mga ito sa korum, dulot ng hindi nila pagkakasama sa mga pulong. Pinaboran sila ng RTC na pinagbatayan ang GIS bilang patunay na sila ay mga stockholder.

Gayunpaman, binaliktad ng Court of Appeals ang desisyon ng RTC, at binigyang-diin na ang kanilang mga pangalan ay hindi nakalista sa stock at transfer books ng mga kumpanya.

Nilinaw ng Korte Suprema na ang stock at transfer book ay ang pangunahin at opisyal na talaan ng mga stockholder ng isang korporasyon. Ang isang tao ay dapat din magpakita ng stock certification na inisyu sa kanilang pangalan para patunayan na sila ang nagmamay-ari ng shares.

Batay sa Seksyon 62 ng Revised Corporation Code, walang bisa ang paglilipat ng shares – maliban sa pagitan ng mga partido – hangga’t hindi ito naitatala sa aklat ng kumpanya.

Nagpasya ang Korte Suprema na ang pagkakalista sa GIS ay hindi nangangahulugang stockholder na ang isang tao, at ang stock at transfer book ang dapat sundin.

Basahin ang kabuuan ng Press Release sa https://tinyurl.com/35m52bke.

Basahin ang kabuuan ng Desisyon sa https://tinyurl.com/5n75bf7s.

Basahin ang Dissenting Opinion ni Associate Justice Ricardo R. Rosario sa https://tinyurl.com/a5jwrd4d.

Sumunod sa Credit Attribution Policy ng SC PIO: https://sc.judiciary.gov.ph/credit-attribution-policy/.

SuperOutsourced is recruiting Accountants and Bookkeepers!

No experience in accounting? No worries our firm will help and train you!

𝗟𝗶𝗺𝗶𝘁𝗲𝗱 𝗽𝗼𝘀𝗶𝘁𝗶𝗼𝗻s 𝗼𝗻𝗹𝘆. 𝗪𝗵𝗮𝘁 𝗮𝗿𝗲 𝘆𝗼𝘂 𝘄𝗮𝗶𝘁𝗶𝗻𝗴 𝗳𝗼𝗿, 𝗮𝗽𝗽𝗹𝘆 𝗻𝗼𝘄!

𝗜𝗳 𝗶𝗻𝘁𝗲𝗿𝗲𝘀𝘁𝗲𝗱, 𝗲𝗺𝗮𝗶𝗹 𝘆𝗼𝘂𝗿 𝗿𝗲𝘀𝘂𝗺𝗲 𝘁𝗼 𝗮𝗱𝗺𝗶𝗻@𝘀𝘂𝗽𝗲𝗿𝗼𝘂𝘁𝘀𝗼𝘂𝗿𝗰𝗲𝗱.𝗰𝗼𝗺 𝗼𝗿 𝗺𝗲𝘀𝘀𝗮𝗴𝗲 𝘂𝘀 𝗶𝗻 𝗼𝘂𝗿 𝗙𝗮𝗰𝗲𝗯𝗼𝗼𝗸 𝗽𝗮𝗴𝗲.

Palala mula kay Comm. Jun at mga BIR officials:

“Pay as you File” po tayo para sa mga 2024 Annual Income Tax Return (AITR), maari po itong i-file at bayaran on or before April 15, 2025, para makaiwas po tayo sa hassle at mga penalties.

PAALALA from Commissioner Jun!

Narito po ang ating mga paparating na tax deadlines para sa 9th week ng 2025.

I-bookmark o i-save tax reminder page ng BIR web portal: https://www.bir.gov.ph/tax-reminder