JC Accounting Bookkeeping Consultancy

04/06/2026

Congratulations new CPAs 🎉🙏

04/06/2026

22/05/2026

𝗧𝗮𝗻𝗼𝗻𝗴 𝗻𝗶 𝗝𝘂𝗮𝗻 𝗡𝗼. 𝟭𝟴:

"𝗛𝗲𝗹𝗹𝗼, 𝗕𝗜𝗥! 𝗜𝗸𝗼-𝗰𝗹𝗼𝘀𝗲 𝗸𝗼 𝗻𝗮 𝗮𝗻𝗴 𝗻𝗲𝗴𝗼𝘀𝘆𝗼 𝗸𝗼, 𝗮𝗻𝘂-𝗮𝗻𝗼 𝗮𝗻𝗴 𝗺𝗴𝗮 𝗱𝗮𝗽𝗮𝘁 𝗸𝗼𝗻𝗴 𝗴𝗮𝘄𝗶𝗻?

𝗔𝗻𝗴 𝗞𝗮𝘀𝗮𝗴𝘂𝘁𝗮𝗻:

Upang opisyal na maisara ang iyong negosyo sa BIR sa ilalim ng bagong Revenue Memorandum Circular (RMC) No. 47-2026, narito ang mga hakbang at dapat mong gawin upang makuha ang iyong Tax Clearance o Certificate of No Outstanding Tax Liabilities:

𝗛𝗮𝗸𝗯𝗮𝗻𝗴 𝟭: 𝗜𝗵𝗮𝗻𝗱𝗮 𝗮𝗻𝗴 𝗞𝘂𝗺𝗽𝗹𝗲𝘁𝗼𝗻𝗴 𝗥𝗲𝗾𝘂𝗶𝗿𝗲𝗺𝗲𝗻𝘁𝘀

Siguraduhing kumpleto ang mga pangunahing dokumento na itinakda ng BIR:

✔️BIR Form No. 1905 (2 orihinal na kopya)
✔️Orihinal na Certificate of Registration (Form 2303), Authority to Print (ATP), at Notice to Issue Invoice (NII). (Para sa detalyadong requirements, tignan ang Section 4 ng RMC 47-2026)
✔️Listahan ng Natitirang Imbentaryo (Ending Inventory List) para sa VAT Registered Taxpayers. (Goods, Supplies, kasama rin ang Capital Goods)
✔️Mga Hindi Nagamit na Invoices/Resibo kasama ang listahan o inventory nito
✔️Kung isang representative o kinatawan ang maglalakad ng pagsasara ng iyong negosyo sa BIR, kailangan niyang magpakita ng karagdagang mga dokumento upang patunayan na siya ay awtorisado mo. Tignan ang Section 4(5)(a)(b)(c) ng RMC 47-2026 para sa kompletong dokumento kung Representative ang mag-poproseso ng closure.

𝗛𝗮𝗸𝗯𝗮𝗻𝗴 𝟮: 𝗜𝘀𝘂𝗺𝗶𝘁𝗲 𝗮𝗻𝗴 𝗔𝗽𝗹𝗶𝗸𝗮𝘀𝘆𝗼𝗻 (𝗠𝗮𝗻𝘂𝗮𝗹 𝗼 𝗢𝗻𝗹𝗶𝗻𝗲)

Maaari kang pumili sa dalawang paraan ng paghahain:

🖥️𝗢𝗻𝗹𝗶𝗻𝗲 (𝗘𝗹𝗲𝗰𝘁𝗿𝗼𝗻𝗶𝗰)

Mag-log in sa iyong account sa BIR ORUS (Online Registration and Update System) at i-upload ang mga scanned copies ng iyong requirements. Pwede rin sa Taxpayer Registration-Related Application (TRRA).

** Karagdagan, ayon sa Section 3 ng RMC 47-2026, pinahihintulutan ang pagsusumite ng aplikasyon para sa pagsasara ng negosyo sa pamamagitan ng opisyal na email ng RDO, basta't galing ito sa rehistradong email address ng taxpayer. 𝗚𝗮𝘆𝘂𝗻𝗽𝗮𝗺𝗮𝗻, 𝗸𝗮𝗶𝗹𝗮𝗻𝗴𝗮𝗻 𝗽𝗮 𝗿𝗶𝗻𝗴 𝗶𝘀𝘂𝗺𝗶𝘁𝗲 𝗻𝗮𝗻𝗴 𝗽𝗲𝗿𝘀𝗼𝗻𝗮𝗹 (𝘄𝗮𝗹𝗸-𝗶𝗻) 𝗮𝗻𝗴 𝗺𝗴𝗮 𝗵𝗶𝗻𝗱𝗶 𝗻𝗮𝗴𝗮𝗺𝗶𝘁 𝗻𝗮 𝗿𝗲𝘀𝗶𝗯𝗼 𝗮𝘁 𝗶𝗺𝗯𝗲𝗻𝘁𝗮𝗿𝘆𝗼 𝗮𝘆𝗼𝗻 𝘀𝗮 𝗺𝗴𝗮 𝗶𝘁𝗶𝗻𝗮𝗸𝗱𝗮𝗻𝗴 𝗮𝗹𝗶𝘁𝘂𝗻𝘁𝘂𝗻𝗶𝗻.

🖊️𝗠𝗮𝗻𝘂𝗮𝗹 (𝗪𝗮𝗹𝗸-𝗶𝗻)

Pumunta nang personal sa Revenue District Office (RDO) kung saan rehistrado ang iyong negosyo at ipasa ang mga dokumento sa Client Support Section.

💡Paalala: Sa oras na matanggap ng BIR ang kumpletong requirements, hihinto na ang pag-gegenerate ng open cases para sa mga susunod na tax returns.

𝗛𝗮𝗸𝗯𝗮𝗻𝗴 𝟯: 𝗜-𝘀𝗲𝘁𝘁𝗹𝗲 𝗮𝗻𝗴 "𝗢𝗽𝗲𝗻 𝗖𝗮𝘀𝗲𝘀" 𝗮𝘁 𝗢𝗯𝗹𝗶𝗴𝗮𝘀𝘆𝗼𝗻 (𝗸𝘂𝗻𝗴 𝗺𝗲𝗿𝗼𝗻 𝗺𝗮𝗻)

• Pagkatanggap ng iyong aplikasyon, itatala ng BIR ang iyong tax types bilang "deregistered."

• Kung ikaw ay isang Micro Taxpayer, walang mandatory audit na gagawin.

• Kung mayroon kang mga nakaraang unfiled returns o hindi nabayarang buwis (open cases), kailangan mo muna itong bayaran o i-settle upang umusad ang iyong clearance.

Ang "open cases" ay ang mga tax obligations o required tax return filings ng taxpayer na hindi pa naisusumite, hindi pa nare-remit, o may kakulangan / discrepancy base sa records ng BIR.

𝗛𝗮𝗸𝗯𝗮𝗻𝗴 𝟰: 𝗞𝘂𝗻𝗶𝗻 𝗮𝗻𝗴 𝗜𝘆𝗼𝗻𝗴 𝗧𝗮𝘅 𝗖𝗹𝗲𝗮𝗿𝗮𝗻𝗰𝗲

• Matapos ma-verify na wala ka nang natitirang obligasyon, iisyu ng BIR ang iyong Tax Clearance Certificate.

• Para sa mga Micro Taxpayers, may mabilis na (3) working days para sa pag-isyu ng Tax Clearance mula ng ma-submit ang kompletong requirements at nabayaran o naiayos/data fix na ang lahat ng open cases.

Read more:

RMC No. 47-2026 - Prescribing Simplified and Streamlined Guidelines and Procedures in the Closure and/or Cancellation of Business Registration with the Bureau of Internal Revenue
https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2047-2026.pdf

16/05/2026

: CSC-Prescribed Policy on Government Office Hours

✔️ Part of accountability of being public servants is the observance of prescribed working hours in a given day.

✔️ Daily record of attendance of all officials and employees are required.

✔️ Chiefs and Assistant Chiefs of agencies who are appointed by the President, officers who rank higher than these chiefs in the three branches of the government, and other presidential appointees need not punch in the bundy clock, but attendance and all absences of such officers must be recorded.

✔️ 40 Hours Rule: Officers and employees of all departments and agencies except those covered by special laws shall render not less than eight hours of work a day for five days a week or a total of forty (40) hours a week, exclusive of time for lunch.

✔️ As a general rule, such hours shall be from eight o'clock in the morning to twelve o'clock noon and from one o'clock to five o'clock in the afternoon on all days except Saturdays, Sundays and Holidays; unless flexible working hours have been adopted.

Source: CSC MC No. 1, s. 2017 — Reiteration of the Policy on Government Office Hours; and the Administrative Offenses of Frequent Unauthorized Absences (Habitual Absenteeism); Tardiness in Reporting for Duty; and Loafing from Duty during Regular Office Hours

🛜https://csc.gov.ph/phocadownload/userupload/irmo/mc/2017/MC%20No.%2001%20s.%202017.pdf

16/05/2026

𝗕𝗘 𝗖𝗢𝗨𝗡𝗧𝗘𝗗!

Join the growing number of establishments that are submitting the Annual Establishment Report on Wages (AERW) and help us gather information for better policy and decision-making.

Submit your reports for the 2025 reporting period through this link: https://aerw.nwpc.dole.gov.ph/

Submission of the said report is 𝗥𝗘𝗤𝗨𝗜𝗥𝗘𝗗 for all private establishments under Article 124 of the Labor Code of the Philippines.

Our team is available to assist you Monday through Friday from 7:00 AM to 6:00 PM. Feel free to reach out to us at [email protected] or to the Wage Report Hotlines at 8527-5519, 85278011 and 09178630855

16/05/2026

📣 𝗡𝗢𝗧𝗜𝗖𝗘: 𝗘𝘅𝘁𝗲𝗻𝘀𝗶𝗼𝗻 𝗼𝗳 𝗧𝗲𝗺𝗽𝗼𝗿𝗮𝗿𝘆 𝗨𝘀𝗲 𝗼𝗳 𝟮𝟬𝟮𝟬 𝗙𝗼𝗿𝗺 𝗳𝗼𝗿 𝗙𝗶𝗹𝗶𝗻𝗴 𝗼𝗳 𝗚𝗲𝗻𝗲𝗿𝗮𝗹 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻 𝗦𝗵𝗲𝗲𝘁 (𝗚𝗜𝗦) 𝗼𝗻 𝗲𝗙𝗔𝗦𝗧

The Securities and Exchange Commission has further extended the temporary use of the 2020 General Information Sheet (GIS) Form for filing through eFAST until 30 June 2026.

Corporations may continue to use the 2020 GIS Form during this extended period while completing the necessary setup or access arrangements for the Hierarchical and Applicable Relations and Beneficial Ownership Registry (HARBOR).

📄 Download the form here:
https://bit.ly/2020GISForms

This extension aims to give corporations sufficient time to complete their HARBOR access and setup.

For concerns involving eFAST, eSECURE, or HARBOR, the public may visit the SEC Headquarters in Makati City or the nearest SEC Extension Office for on-site assistance.

For inquiries:
📞 Dial 1-4SEC (14732)
📧 SEC iMessage Portal: https://imessage.sec.gov.ph/

Read the full notice here: https://www.sec.gov.ph/notices-2026/extension-of-temporary-use-of-2020-form-for-filing-of-general-information-sheet-on-efast-until-30-june-2026/

19/04/2026

Law Kaalaman

19/04/2026

Spain has become the first country in Europe to formally approve paid menstrual leave, marking a major step forward in workplace gender policy. The measure allows women experiencing severe menstrual pain to take medically certified leave without losing pay, recognizing the condition as a legitimate health concern. Introduced as part of broader reproductive health reforms, the policy also aims to expand access to sexual health services and address long standing inequalities in workplace protections.

Supporters say the reform promotes dignity, inclusivity, and gender equity by acknowledging biological factors that can affect productivity and well being. Critics, however, have raised concerns about implementation and the potential for unintended workplace bias, underscoring the need for careful ex*****on. Despite debates, Spain’s decision sets an important precedent that could influence labor and health policies across Europe, reflecting a growing global push for more inclusive and responsive workplace standards.

Science Department |

16/04/2026

Know when it is allowed to release the uniform or clothing allowance to government employees.

16/04/2026

The PRC hereby informs the public that a certain "Mr. Robert Kaufmann", who is allegedly a Reproductive Endocrinologist and Infertility based on Fortworth, Texas has not been issued any Special Temporary Permit or authority by the Commission or Professional Regulatory Board of Medicine. He is therefore not authorized to practice medicine in the Philippines, including conducting seminars, consultations, or providing medical advice to the public.

In view thereof, the public is strongly advised to exercise utmost caution and heightened vigilance in any transactions, engagements, or dealings with him, and to verify the credentials and authority of individuals offering medical services to ensure their legitimacy and compliance with applicable laws and regulations.

The PRC remains committed to ensuring public safety by upholding the highest standards of professional practice across the country.