Double Rule - Accounting, Bookkeeping & Tax

20/09/2026

BIR Advisory on Unavailability/Inaccessibility of the Electronic Invoicing and Sales Reporting System – Taxpayer Portal, Certification Portal and API Transmission Service

14/09/2026

𝗕𝗜𝗥 𝗥𝗘𝗠𝗢𝗩𝗘𝗦 𝗩𝗔𝗧 𝗢𝗡 𝗦𝗬𝗦𝗧𝗘𝗠 𝗟𝗢𝗦𝗦 𝗖𝗛𝗔𝗥𝗚𝗘
The Bureau of Internal Revenue (BIR), under Commissioner Charlito Martin R. Mendoza, has issued Revenue Memorandum Circular No. 97-2026 removing the Value-Added Tax (VAT) on the allowable system loss charge within the cap approved by the Energy Regulatory Commission (ERC). Issued on September 14, 2026, the Circular recognizes the charge as a government-mandated pass-through cost excluded from gross sales for VAT purposes, with the exclusion to apply prospectively in accordance with the effectivity of ERC Resolution No. 26, Series of 2026.

Commissioner Mendoza said the issuance delivers on the BIR’s earlier commitment to act once the necessary regulatory basis was in place, in line with President Ferdinand R. Marcos Jr.’s directive to pursue measures that can provide practical relief to consumers.

“Every peso saved by consumers counts. This may be one part of a broader effort to bring down electricity costs, but it is relief that can be implemented under existing law. While Congress continues to consider wider reforms on electricity charges and taxes, the BIR is acting on the measures within its authority that can reduce the burden on consumers,” Commissioner Mendoza said.

RMC No. 97-2026 circularizes ERC Resolution No. 26, Series of 2026 and formally recognizes the allowable system loss charge within the ERC-approved cap as a government-mandated charge excluded from gross sales for VAT purposes. It is therefore not subject to output VAT and creditable withholding on VAT. The exclusion does not extend to income tax and the corresponding creditable withholding tax.

For VAT purposes, the allowable system loss charge must be separately identified in the billing statement, invoice, or similar document. Generation companies, the National Grid Corporation of the Philippines (NGCP), distribution utilities, electric cooperatives, and other affected taxpayers must also ensure proper billing, accounting, reporting, and separate identification of the charge in accordance with applicable ERC rules and tax regulations.

“For consumers, the practical effect is straightforward: once the new rules become effective, VAT will no longer be imposed on the allowable system loss portion of the electricity bill. That means a lower amount will be passed on to consumers on covered billings and transactions,” Commissioner Mendoza said.

The issuance builds on earlier BIR action on government-mandated electricity charges. Under RMC No. 60-2026, the BIR had already clarified the tax treatment of the Lifeline Subsidy, Green Energy Auction Allowance, and other specified government-mandated charges. RMC No. 97-2026 continues this approach by extending the VAT treatment to the allowable system loss charge.

“President Ferdinand R. Marcos Jr and Finance Secretary Frederick Go have consistently emphasized that our reforms should translate into benefits that people can actually feel. This is the kind of reform we want to keep pursuing at the BIR: focused, lawful, and practical. No single measure will solve the entire cost of electricity, but where the tax rules allow us to reduce what consumers have to pay, we at the BIR will act,” Commissioner Mendoza said.

Read the full RMC No. 97-2026 here:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2097-2026_redacted.pdf

12/09/2026

✊🏻

26/08/2026

📢 𝗕𝗜𝗥 𝗨𝗽𝗱𝗮𝘁𝗲

𝗥𝗠𝗢 𝗡𝗼. 𝟮𝟮-𝟮𝟬𝟮𝟲

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Order (RMO) No. 22-2026, which prescribes the Consolidated and Revised Policies, Guidelines and Procedures for the BIR Audit Program.

📌 This issuance provides updated policies and procedures governing the conduct and administration of BIR tax audits.

For taxpayers and tax professionals, understanding these revised audit guidelines is important in ensuring proper compliance and preparedness during a BIR examination.

ALWAYS REMEMBER!
Always maintain complete and organized accounting records and supporting documents. Proper documentation remains one of the best ways to prepare for a BIR audit.

📚 Stay updated. Stay compliant.

26/08/2026

17/08/2026

𝐁𝐈𝐑 𝐀𝐃𝐕𝐈𝐒𝐎𝐑𝐘: 𝐋𝐀𝐓𝐄𝐒𝐓 𝐞𝐁𝐈𝐑𝐅𝐎𝐑𝐌𝐒 𝐎𝐅𝐅𝐋𝐈𝐍𝐄 𝐏𝐀𝐂𝐊𝐀𝐆𝐄

The Bureau of Internal Revenue (BIR) advises all concerned taxpayers, Revenue officials, and employees currently using the eBIRForms Offline Package to download and install the latest version, eBIRForms Offline Package Version 7.9.6.0 or 7.9.6.1.

Older versions of the eBIRForms Offline Package will be discontinued and will no longer be supported.

Taxpayers are encouraged to update at the earliest opportunity and carefully follow the procedures in the accompanying User Manual, particularly those covering the backup and restoration of previously saved tax returns and related data.

For complete details and instructions, please refer to the Tax Advisory and User Manual.

Please be guided accordingly.

17/08/2026

🗣🗣🗣 TO ALL TAXPAYERS:

Due the unavailability of eBIRforms Offline Package the Bureau of Internal Revenue (BIR) releases an RMC stating the extention of filing for 1701Q and other necessary returns.

RMC 095-2026

28/07/2026

𝑺𝒖𝒄𝒄𝒆𝒔𝒔𝒇𝒖𝒍 𝑩𝒖𝒔𝒊𝒏𝒆𝒔𝒔 𝑹𝒆𝒈𝒊𝒔𝒕𝒓𝒂𝒕𝒊𝒐𝒏! ✅

Thank you for trusting Double Rule – Accounting, Bookkeeping & Tax. We're happy to be part of your journey and grateful for the opportunity to assist you.

We wish you nothing but success as you grow your business.✨

Thinking of starting your own business? Let us handle the paperwork while you focus on building your dream.

📩 Message us today—we're here to help!

22/07/2026

𝐓𝐫𝐮𝐬𝐭 𝐒𝐭𝐚𝐫𝐭𝐬 𝐰𝐢𝐭𝐡 𝐂𝐨𝐦𝐩𝐥𝐢𝐚𝐧𝐜𝐞. 📑
We are Officially DTI & BIR Registered.
Let’s grow your business the right way with accounting professionals you can rely on.

10/07/2026

𝑺𝑼𝑪𝑪𝑬𝑺𝑺𝑭𝑼𝑳 𝑷𝑹𝑶𝑪𝑬𝑺𝑺𝑰𝑵𝑮 𝑶𝑭 𝑻𝑰𝑵 𝑰𝑫 & 𝑺𝑺𝑺 𝑹𝑬𝑮𝑰𝑺𝑻𝑹𝑨𝑻𝑰𝑶𝑵✅

Experience a smooth, hassle-free, at 100% online processing ng iyong government requirements!

Kung naghahanap ka ng mabilis, maayos, at hassle-free na pagproseso ng government requirements, kami ang bahala!

🎓 Fresh graduate ka ba at naghahanda para sa first job?
👨‍💼 O baka kailangan mo lang magpa-process ng government registrations?

We got you! ✅

Online assistance para hindi mo na kailangang ma-stress sa mahahabang proseso at nakakalitong requirements.

📌 SERVICES OFFER:
✔️ TIN Registration
✔️ SSS Registration
✔️ PAG-IBIG (HDMF) Registration
✔️ NBI Clearance Online Appointment

📌 Need Documentary Stamp Tax? Available din sa amin! ✅

✨ Why Double Rule?
✅ Hassle-free processing
✅ Online assistance
✅ Mabilis at maayos na transaction
✅ Secure at maaasahan

📩 Message our page today at kami na ang bahala sa pagproseso ng iyong requirements!

Double Rule - Accounting, Bookkeeping & Tax
Fast. Easy. Secure. 💚💛