Gaman Tax and Accounting Services

📢 𝗖𝗔𝗟𝗟𝗜𝗡𝗚 𝗔𝗟𝗟 𝗔𝗦𝗣𝗜𝗥𝗜𝗡𝗚 𝗖𝗔𝗣𝗜𝗧𝗔𝗟 𝗠𝗔𝗥𝗞𝗘𝗧 𝗣𝗥𝗢𝗙𝗘𝗦𝗦𝗜𝗢𝗡𝗔𝗟𝗦!

The Securities and Exchange Commission announces its schedule of Certification Examinations at The SEC Headquarters under the interim implementation of the SEC Automated Certification Examination System (SEC ACES) for November and December 2025.

Passing the Certification Examination is mandatory if you aspire to be registered as:
✅ Certified Investment Solicitors (CIS)
✅ Equities Securities Salesmen (ESS)
✅ Fixed Income Market Salesmen (FIMS)
✅ Compliance Officers/Associated Persons (CO/AP) for Broker Dealers in the Equities Market

Details:
🖥️ Exam Format: Proctored onsite examination via the SEC Automated Certification Examination System (SEC ACES)
💵 Fee: PhP 500.00 per person, per schedule (Phase 1 or Phase 2)
📅 Examination Schedules: Phase 1 and Phase 2
November 3, 5, 10, 12, 17, 19, 24, and 26, 2025
December 1, 3, and 10, 2025

🔗 Learn more and register now at bit.ly/CertExamsNovDec2025!

May kilala din ba kayong ganito? May mga sumbong na natanggap ang BIR na madaming Large-Scale Online Business ang umaabot ng bilyon o daang-milyon ang benta pero napaka baba naman ang binabayad na buwis. Dahil dito, nag-imbestiga ang BIR ng mga Large-Scale Online Business at ang kanilang mga online transactions. Hindi ito tungkol sa maliliit na online sellers. Ang tinututukan ay mga Large-Scale Online Business na hindi tugma ang benta sa payment portals at sa kanilang BIR filings. Ang mga Large-Scale Online Business na hindi nagbabayad ng tamang buwis ay ma-aaudit. Pwede din silang kasuhan ng tax evasion. Pwede din i-request ang pag-takedown ng kanilang online stores sa mga online selling platforms. Hinahabol sila ng BIR hindi lang para singilin ang buwis, kundi para rin protektahan ang mga brick and mortar stores na nagbabayad ng tamang buwis. Fair competition dapat. Kahit online ang operasyon o pagbebenta, may mga pamamaraan ang BIR para makita ang aktwal na halaga ng mga transaksyon sa pamamagitan ng pakikipag-ugnayan sa mga payment portals. Follow Commissioner Lumagui’s official accounts: IG & TikTok: @romeolumaguijr

Good news para sa mga negosyo!

Upang mas mapadali ang business registration process, inilabas ng BIR ang Revenue Memorandum Circular (RMC) No. 91-2025 na pinapayagan ang pagtanggap ng Board Resolutions at Secretary’s Certificates na pirmado ng Assistant Corporate Secretaries bilang bahagi ng documentary requirements sa ilalim ng RMC No. 74-2025.

Nilinaw ng Circular na alinsunod sa Revised Corporation Code, ang Corporate Secretary ang opisyal na responsable sa integridad ng mga opisyal na records ng korporasyon.

Para mabawasan ang administrative burden, tatanggapin na rin ng BIR ang mga dokumentong pirmado ng Assistant Corporate Secretaries.

Layunin ng hakbang na ito na mas mapabilis at mas maging simple ang proseso ng pagrerehistro ng negosyo sa BIR.

Follow Commissioner Lumagui’s official accounts:
IG & TikTok:

Reminder: Criteria & guidelines on the deductibility of ordinary and necessary expenses under Section 34(A)(1)(a) of the NIRC of 1997, as amended are reiterated for compliance.

For more information, please refer to Revenue Memorandum Circular (RMC) No. 81-2025 posted on the BIR website, or click this link: https://tinyurl.com/RMC812025

Join us this September 23, 2025 | 1:00 PM, live via Zoom and Facebook Live for a FREE WEBINAR to learn about the Registration of MICRO and SMALL Taxpayers.

BIR Tax Deadline

September 8, 2025 Monday

SUBMISSION
All Transcript Sheets of Official Register Books (ORBs) used by Dealers/Manufacturers/ Toll Manufacturers/Assemblers/Importers of Alcohol Products, To***co Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles. Month of August 2025

e-SUBMISSION
Monthly e-Sales Report for All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Even Number. Month of August 2025

Beware of Fake Business Name Certificates!

Mag-ingat sa mga pekeng Business Name Registration Certificate. Para ma-verify kung authentic ang certificate, maaaring gawin ang mga sumusunod:

1. I-Scan ang QR Code
I-scan ang QR Code na makikita sa BN Registration Certificate. Authentic ito kung nag-match ang information na nasa certificate at sa scanned QR Code.

2. I-Check sa BNRS Website
Pumunta a bnrs.dti.gov.ph/search at i-enter ang exact name ng business. Authentic ito kung lumabas sa system ang mga detalye ng negosyo.

Revenue Memorandum Circular No. 81-2025

Reiterating the Criteria and Guidelines on the Deductibility of Ordinary and Necessary Expenses Under Section 34(A)(1)(a) of the National Internal Revenue Code of 1997, as Amended

Full text: https://tinyurl.com/y2bz8dbb

BIR Tax Deadline

September 1, 2025 Monday

SUBMISSION
Consolidated Return of All Transactions based on Reconciled Data of Stockbrokers. August 16-31, 2025

Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs. Fiscal Year beginning November 1, 2025

Revenue Regulations No. 22-2025

Further Amending Pertinent Provisions of Revenue Regulations 17-2011 to Implement Section 9 of Republic Act (RA) No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act", on Additional Deduction of Qualified Employer's Actual Contributions Made to Personal Equity and Retirement Acccount (PERA) Under RA No. 9505, Otherwise Known as the "PERA Act of 2008"

Full text: https://tinyurl.com/3zhe5z8d

Revenue Regulations No. 19-2025

Implementing the Documentary Stamp Tax (DST) Rate Adjustments and Amendments to the Documents and Papers Not Subject to DST Under Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act"

Full text: https://tinyurl.com/y8bzkc39

[RE-SCHEDULED WEBINAR]

Join us this September 2, 2025 | 1:00 PM, live via Zoom and Facebook Live for a FREE webinar to learn about the Registration of MEDIUM and LARGE Taxpayers.