10/12/2025
๐ช๐ฎ๐น๐ฎ๐ป๐ด ๐พ๐๐ฎ๐ฟ๐๐ฒ๐ฟ๐น๐ ๐ผ๐ฟ ๐ฎ๐ป๐ป๐๐ฎ๐น ๐๐๐ฏ๐บ๐ถ๐๐๐ถ๐ผ๐ป ๐ป๐ด ๐ ๐๐ก๐จ๐๐ ๐ฏ๐ผ๐ผ๐ธ๐ ๐ผ๐ณ ๐ฎ๐ฐ๐ฐ๐ผ๐๐ป๐๐.
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After mo ma-register yung books kay BIR or sa ORUS, wala na yang deadline of submission.
Wala ring annual renewal.
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Pero dito madalas nalilito ang small business owners.
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Akala nila may pinapasa pa quarterlyโฆ may nire-renew yearlyโฆ may pinapasa sa ORUS every year.
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Hindi po.
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Kapag registered na ang books mo, isa lang ang core responsibility moโฆ
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๐ฆ๐๐น๐ฎ๐๐ฎ๐ป ๐ถ๐๐ผ ๐ป๐ด ๐บ๐ฎ๐ฎ๐๐ผ๐.
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๐ฆ๐ผ ๐ฎ๐ป๐ผ ๐ฏ๐ฎ ๐๐ฎ๐น๐ฎ๐ด๐ฎ ๐ฎ๐ป๐ด ๐ด๐ฎ๐ด๐ฎ๐๐ถ๐ป ๐บ๐ผ ๐ฎ๐ณ๐๐ฒ๐ฟ ๐บ๐ฎ-๐ฟ๐ฒ๐ด๐ถ๐๐๐ฒ๐ฟ ๐ฎ๐ป๐ด ๐ฏ๐ผ๐ผ๐ธ๐ ๐บ๐ผ?
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Simple langโฆ
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1. Sulatan yung books regularly.
2. Kapag paubos na, bumili ng bagong libro.
3. I-register sa ORUS yung bagong libro.
4. Balik ulit sa step 1.
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Yun lang talaga.
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Walang quarterly submission.
Walang annual renewal.
Walang โsubmit your books by Dec 31.โ
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Peroโฆ
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๐๐ฒ๐น๐ฎ๐ป ๐ป๐ฎ๐บ๐ฎ๐ป ๐ถ๐ฝ๐ถ-๐ฝ๐ฟ๐ฒ๐๐ฒ๐ป๐ ๐๐ฎ ๐๐๐ฅ ๐ถ๐๐ผ?
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Two situations lang ang dapat mong tandaan:
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๐ญ. ๐ง๐ฎ๐
๐ ๐ฎ๐ฝ๐ฝ๐ถ๐ป๐ด
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Ito yung surprise visit ni BIR para tingnan kung updated ang entries mo.
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Kung walang sulatโฆ doon nagkakaproblema.
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๐ฎ. ๐๐๐ฅ ๐๐๐ฑ๐ถ๐
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Kapag nakatanggap ka ng letterbog authority or LOA (after 1 year or more), hihingin nila ang books mo para i-match sa:
โ resibo
โ tax returns
โ financial statements
โ third-party data
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Dito nagiging malaking issue ang hindi updated na books.
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๐๐จ๐ง๐ ๐ก๐ ๐๐๐ก๐โฆ may breathing room ka ngayon.
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As of today Dec. 8, suspended pa rin ang issuance ng LOA, MO, at field audit or verification of books under RMC 107-2025, effective Nov 24, 2025.
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Ibig sabihinโฆ
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โ walang field audit visits
โ walang issuance ng LOA
โ walang examination of books for now
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Pero tandaanโฆ hindi ito permanent.
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When the suspension is lifted, babalik sa normal ang audit activities.
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Thatโs why ngayon pa lang, habang may suspension pa...
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Ayusin mo na yung books mo.
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Kaya kung gusto mo matuto mag register sa ORUS at magsulat sa books, yung copy-paste lang para kahit di ka accountant, pwede mong gawin lalo na kung wala kapang budget sa retainers fee,
meron akong books and invoice templates and recorded video tutorial ng 3-Day Bookkeeping Challenge for Non-VAT dito:
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๐ EC TAXPH Business Community for Online Sellers
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Punta ka lang sa featured post for the full details.
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Comment โbooksโ para ma-approve ko agad.
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๐ง๐ต๐ถ๐ ๐ถ๐ ๐ณ๐ผ๐ฟ ๐๐ต๐ผ๐๐ฒ ๐๐ต๐ผ ๐๐ฎ๐ป๐ ๐ฝ๐ฒ๐ฎ๐ฐ๐ฒ ๐ผ๐ณ ๐บ๐ถ๐ป๐ฑ.
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Not because takot ka sa penaltiesโฆ
kundi dahil gusto mong gawin yung tama,
gusto mong maging compliant,
gusto mong ma-protektahan ang negosyo mo.
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Kung may tanong ka after mabasa yung instructions,
message mo lang ako.
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Here to help.
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Sana yumaman tayong lahat. ๐
