AMENDMENTS TO SRC RULE 68 ON AUDIT THRESHOLD
The SEC has issued MC No. 4, Series of 2026, which amends the application of the audit requirement under Revised SRC Rule 68, particularly, on the audit threshold and filing of...
(RMC 109-2025) CLARIFICATION ON THE COVERAGE OF AUDIT SUSPENSION UNDER RMC 107-2025
The BIR has issued RMC No. 109‑2025 on December 12, 2025, clarifying the scope of the audit suspension under RMC No. 107‑2025. KEY POINTS: Suspension Coverage Exceptions (Audits/Actions Still Allowed) Other Clarifications...
RMC 4-2026 CLARIFICATION ON ORUS REGISTRATION REQUIREMENTS & DEADLINE EXTENSION
BIR issued RMC No. 4-2026 which clarifies existing policies on the mandatory registration of Permanently Bound Loose-Leaf Books of Accounts and Computerized Books of Accounts through the BIR’s Online Registration...
RMC 107-2025 BIR AUDIT SUSPENSION
BIR has issued RMC No. 107-2025 on November 24, 2025 which orders the immediate and temporary suspension of all field audits and related field operations conducted by the BIR. This...
AVAILABILITY OF UPDATED ALPHALIST DATA ENTRY MODULE VERSION 7.4
Please be informed that BIR has issued the attached tax advisory dated November 18, 2025, announcing that the updated software patch with newly created Alphanumeric Tax Codes (ATCs) for Alphalist...
RMC 91-2025 – Clarification on Documentary Requirements for Business Registration Signed by the Assistant Corporate Secretary
The BIR has issued RMC 91-2025 dated October 08, 2025 to provide clarification regarding the documentary requirements for business registration, specifically addressing the authority of Assistant Corporate Secretaries to sign certain documents....
RR 24-205 REVISION ON WITHHOLDING TAX RATES FOR TOP WITHHOLDING AGENTS
BIR has issued Revenue Regulation (RR) No. 24-2025 on September 25, 2025, revising the rules on Creditable Withholding Tax (CWT) applicable to Top Withholding Agents (TWAs). TWAs’ income payments are subject to the following withholding tax...
RR 26-2025 EXTENDING COMPLIANCE PERIOD FOR E-INVOICE ISSUANCE
BIR issued RR No. 26-2025 to amend the transitory provisions of RR No. 11-2025 and extend the period by covered taxpayers to comply with the issuance of electronic invoice, in consideration...
RR 29-2025 FURTHER AMENDMENT ON DE MINIMIS BENEFITS
The Bureau of Internal Revenue (BIR) has issued the attached Revenue Regulations (RR) No. 29-2025 to further amend RR No. 2-98, as amended, with respect to “De Minimis” benefits which...
RMC 110-2025 2026 BIR INTERACTIVE TAX CALENDAR
Revenue Memorandum Circular (RMC) No. 110-2025, the 2026 BIR Interactive Tax Calendar is now available on the BIR website (https://www.bir.gov.ph/home), or thru this link: https://testtaxcalendar.my.canva.site/2026-bir-tax-calendar. The calendar contains the monthly...