This Circular is issued to announce the availability of the Offline eBIRForms Package Ver. 7.9.6.0, which can be downloaded form the BIR Website. The Updated Offline eBIRForms Package v7.9.6.0 contains the following enhancements: 3. Increase in character field length of Taxpayer Identification Number (TIN) Branch Code, from three (3) digits to five (5) digits branch code in all tax returns. 4. Updated tax rates, from 15% to 20%, in Schedule 1 for Foreign Currency Deposit based on the reutrn period being filed in BIR Form No. 1602Qv2018. 5. Bug fixes for the following BIR Forms: 0619E, 1601FQ, 1604F, 1702Qv2018C, 1702EXv2018, 1702MXv2018C, 1707v2021, 2000-OT and 2551Qv2018. All internal revenue officials, employees, and others concerned are hereby enjoyed to give this Circular as wide a publicity as possible.
In accordance with Memorandum Circular No. 114 dated March 6, 2026 of the Office of the President, directing all government agencies and instrumentalities to strictly adopt energy conservation protocols, Revenue Memorandum Order (RMO) No. 007-2026 was issued, providing the guidelines for the implementation thereof. Relative thereto, this Circular is being issued in order to clarify the deadline of filing of Request for Reconsideration of the Partial or Full Denial Claims for VAT/Excise Tax Refund within the National Office, pursuant to Revenue Regulations (RR) No. 8-2025 and Request for reconsideration of the Final Decision on Disputed Assessment (FDDA) pursuant to RR No. 12-99, as amended. For Request for Reconsideration of the Partial or Full Denial of Claim for VAT/Excise Tax Refund within the National Office or Request for Reconsideration of the FDDA, with due date falling on a friday, the deadline of filing thereof shall be moved to the next business
Implementing Executive Order No. 114, Series of 2026 “Temporarily Suspending the Excise Taxes on Specific Petroleum Products Pursuant to Section 148 of the Republic Act No. 8424 or the National Internal Revenue Code of 1997, As amended” SECTION 1. BACKGROUND. – Section 148 of the National Internal Revenue Code of 1997, as amended (NIRC), provides that the President may, upon recommendation of the Development Budget Coordination Committee (DBCC), in coordination with the Secretary of Energy, susm=pended the imposition of, or reduce the excise taxes on fuel when the average Dubai crude oil price based on Mean of Platts Singapore (MOPS) reaches or exceeds Eighty US Dollars (USD 80.00) per barrel for one (1) month immediately preceding the issuance of the suspension or reduction order. On April 16, 2026, President Ferdinand R. Marcos, Jr. issued Executive Order (EO) No. 114, Series of 2026 entitled “Temporarily Suspending the Excise Taxes on Specific
In view of the issuance of Executive Order (EO) No. 114, Series of 2026, entitled “Temporarily Suspending the Excise Taxes on Specific Petroleum Products Pursuant to Section 148 of Republic Act No. 8424, or the National Internal Revenue Code of 1997, as Amended,” this Circular is hereby issued for the information, guidance and observance of all internal revenue officials, employees, and others concerned. EO No. 114, series of 2026, issued pursuant to Republic Act (RA) No. 12316, implements the temporary suspension of the excise taxes imposed under said provision on specific petroleum products, subject to the conditions and limitations provided therein. Attached herewith as Annex “A” is a copy of the said EO. For ease of reference and insofar as relevant to the functions of the Bureau of Internal Revenue, the following provisions are hereby reproduced: “Section 1. Temporary Suspension of Excise Taxes on Specific Petroleum Products. The excise taxes
In view of the issuance of Executive Order No. 110, s. 2026, declaring a State of National Energy Emergency and Authorizing the Unified Package for Livelihoods, Industry, Food, and Transport, and in order to give taxpayers additional time to properly file their 2025 attachments without the imposition of penalties, particularly at a time when the effects of rising oil prices are being felt, this Circular is hereby issued to extend the deadline for such filing payment, and submission from April 15, 2026 to May 15, 2026 Taxpayers may file their returns through the Bureau of Internal Revenue (BIR) electronic filing platforms and pay the corresponding taxes due thereon electronically in any of the available electronic payment platforms and manually to the nearest Authorized Agent Banks, notwithstanding the covered jurisdiction of the Revenue District Office.
Further supporting the growth and expansion of micro, small, and medium-enterprises (MSMEs) by extending discounted rates for certain filing fees WHEREAS, Section 179 (o) and (p) of the RCC of Republic Act (RA) No. 11232, otherwise known as the Revised Corporation Code of the Philippines grants the Commission the power and authority to (i) formulate and enforce standards, guidelines, policies, rules, and regulations to carry out the provisions of the RCC; and (ii) uexercise such other powers provided by law or those which may be necessary or incidental to carry out the powers provided by law or those which may be necessary or incidental to carry out the powers expressly granted to it; WHEREAS, Section 4 of RA No. 9501, otherwise known as the “Magna Carta for Micro Small and Medium Enterprises” provides that qualified MSMEs shall be entitled to government assistance and support measures to enhance their viability and
Guidelines in the Availment of the Fiscal Incentives Under Section 38 of Republic Act No. 12120, Otherwise Known as the “Philippine Natural Gas Industry Development Act” SECTION 1. SCOPE. – Pursuant to Section 244 and 245 of the National Internal Revenue Code of 1997, as amended (Tax Code), and in accordance with the State’s policy to promote natural gas as a safe, efficient, and cost-effective energy source, those Regulations are hereby issued to provide guideline in the availment of the tax incentives provided under Section 38 of Republic Act (RA) No. 12120, otherwise known as the “Philippine Natural Gas Industry Development Act”. SECTION 2. DEFINITION OF TERMS – For purposes of these Regulation, the following terms shall be defined as follows: (a) Aggregation refers to the procurement of indigenous natural gas, combining it with imported Liquefied Natural Gas, and selling the aggregated gas to gas buyers in the Philippines or
In accordance with the implementing provision of Republic Act No. 11976 also known as “Ease of Paying Taxes (EOPT) Act” under Section 3 of Revenue Regulations (RR) No. 4-2024, this Circular is being issued to ensure an efficient and convenient process for the taxpaying public and reiterate the use of available Bureau of Internal Revenue (BIR) electronic platforms for the filing of Annual Income Tax Return (AITR) and the payment of corresponding taxes due thereon, for the Calendar Year ending December 31, 2025, on or before April 15, 2026. I. FILING OF TAX RETURNS Taxpayers are reminded of the existing procedures for the electronic filing of tax returns through the following BIR electronic filing platforms: 3. Tax Software Providers (TSPs) certified by BIR – for specific returns. For the list of TSPs and the certified BIR forms, please refer to Annex “A”. Taxpayers submitting their tax returns through the Offline
Amendments and Supplemental Guidelines Governing the Implementation of Revenue Memorandum Order (RMO) No. 1-2026 I. BACKGROUND Following the issuance of RMO No. 1-2026, certain concerned and implementation matters have been identified with respect to its application, particularly on the consolidation of Electronic Letters of Authority (eLAs), including its scope, effects, and procedural implications. Accordingly, this RMO is hereby issued to prescibe amendments, supplemental procedures, and clarificatory guidelines to RMO No. 1-2026 to address such concerns and ensure the consistent, uniform, and orderly implementation of the consolidation framework and related audit reforms provided therein. II. AMENDMENTS 2. Annex “A” of RMO is hereby revised as follows: a.) Item No. 7 under 1. Mandatory Case*, a. To be covered by Electronic Letter of Authority (eLA) shall now read as follows: Revised Annex A of RMO No. 1-2026, reflecting all the amendments above, is attached in this Order as Annex A. III. RULES
Revised Policies, Guidelines and Procedures in the Filing and Submission of Statement of Assets, Liabilities and Net Worth (SALN) I. BACKGROUND Pursuant to Section 8 of Republic Act No. 6713, as implemented by Civil Service Commission (CSC) under Memorandum Circular (MC) No. 10, s. 2006 and CSC Memorandum No. 2, s. 2015, all government officials and employees are required to file and submit under oarth their SALN. Also, Rule VIII of the Code of Conduct and Ethical Standards for Public Officials and Employees and CSC Memorandum No. 060231 dated February 1, 2006, require the establishment of a Review and Compliance Committee (RCC) who will undertake a standard review and compliance of all SALNs in their respective offices. To implement the abovementioned laws/regulations, the BIR issued Revenue Memorandum Order (RMO) No. 43-2018 to prescribe the guidelines and procedures in the filing and submission of SALNs and the establishment of RCC per
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Live Webinar 1 & 2: BIR Tax Compliance for VAT Entity
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Revenue Memorandum Circular No. 91-2026
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Availment of a One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers
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