Morfe, Ceneta & Co., CPAs

11/06/2026

30/05/2026

Please be reminded of the following BIR Deadlines today, 30 May 2026

To know more about our Firm, please visit our website at www.morfecenetacpas.com

26/05/2026

MCC Office Operations | 27 May 2026

26/05/2026

The Bureau of Internal Revenue has issued Revenue Memorandum Circular No. 53-2026, dated May 26, 2026, which announces the availability of the Taxpayer Portal and its pilot implementation specifically for taxpayers registered under the Large Taxpayers Service (LTS).
The Taxpayer Portal is a secured digital platform designed to provide taxpayers with a single-view, online access to their critical tax information. Through this centralized profile, taxpayers can conveniently view registration details, monitor return statuses, track payments, and receive system-generated reminders. This initiative aims to modernize tax administration and enhance the ease of doing business by reducing the necessity for manual follow-ups and in-person visits to BIR offices.
Key System Functionalities Available During the Pilot Phase Taxpayers registered under the LTS may now enroll in the portal to utilize the following features:

• Viewing taxpayer registration information.
• Monitoring the status of filed tax returns categorized by Tax Type or Form Type.
• Tracking tax payments.
• Viewing Account Ledgers per Tax Type or Form Type.
• Receiving system-generated notifications and reminders regarding tax filing and payment obligations.
Implementation and Support Details The current pilot implementation for LTS taxpayers is intended to ensure the system’s operational readiness before a wider deployment to other taxpayer categories.

For enrollment assistance, technical concerns, or questions regarding the accuracy of taxpayer records reflected in the portal, taxpayers are advised to coordinate directly with the concerned Large Taxpayers Office or Division where they are officially registered.

To know more about our Firm, please visit our website at www.morfecenetacpas.com

25/05/2026

Please be reminded of the following BIR Deadlines today, 25 May 2026

To know more about our Firm, please visit our website at www.morfecenetacpas.com

20/05/2026

Please be reminded of the following BIR Deadlines today, 20 May 2026

To know more about our Firm, please visit our website at www.morfecenetacpas.com

19/05/2026

The National Wages and Productivity Commission has issued guidelines on the submission of the 2025 Annual Establishment Report on Wages (AERW) in compliance with Department of Labor and Employment (DOLE) requirements which should include a verified list of employees—covering rank-and-file workers, learners, apprentices, and workers with disabilities—together with their corresponding wages, based on records as of 31 December 2025.

Submission must be completed online through aerw.nwpc.dole.gov.ph or via the DOLE Online Compliance Portal at https://reports.dole.gov.ph. The submission period is from 15 May 2026 to 31 August 2026.

All concerned establishments are encouraged to register early and submit on time to avoid compliance issues.

To learn more about our Firm, visit our website at www.morfecenetacpas.com

19/05/2026

The Securities and Exchange Commission (SEC) has issued Memorandum Circular No. 16, Series of 2026, suspending the imposition of the per month of delay penalty for late filings under MC 06-2024, effective upon publication and valid until 31 December 2026.

This suspension applies to all domestic and foreign corporations under SEC jurisdiction and is implemented prospectively, meaning pending applications will no longer incur the monthly penalty; however, penalties already assessed and paid prior to effectivity remain final and non-refundable. Corporations with unsettled assessments will be issued updated computations excluding the monthly penalty component.

Notwithstanding this relief, the base fines for late or non-filing remain in force, and all corporations are still required to comply with reportorial obligations, including timely submission of AFS and GIS. Starting 1 January 2027, the monthly penalty will automatically be reinstated for monitoring requests filed from that date onward.

To know more about our Firm, please visit our website at www.morfecenetacpas.com

19/05/2026

The Bureau of Internal Revenue (BIR), through RMC No. 46-2026, has extended the deadline for the submission of 2025 Audited Financial Statements (AFS) and required attachments due to technical issues encountered in the eAFS system during the recent filing season. Affected taxpayers may now submit their AFS through the eAFS facility until May 25, 2026, without penalties. However, this extension applies only to AFS submissions and does not extend the deadline for filing the Annual Income Tax Return (AITR).

Taxpayers who previously submitted their AFS via the official BIR email on or before May 15, 2026, and received an acknowledgment are considered compliant and are no longer required to resubmit, although they may do so voluntarily. On the other hand, those who did not receive acknowledgment or were unable to submit due to system issues must resubmit via the eAFS facility by the extended deadline.

All submissions remain subject to BIR validation and verification, and taxpayers may still be required to provide additional documents or hard copies if necessary. Concerned BIR offices are likewise directed to monitor submissions and issue proper acknowledgments. Taxpayers are advised to ensure compliance within the extended period to avoid any penalties.

To know more about our Firm, please visit our website at www.morfecenetacpas.com

15/05/2026

Please be reminded of the following BIR Deadlines today, 15 May 2026

To know more about our Firm, please visit our website at www.morfecenetacpas.com