27/02/2026
Kapag na-tax map ka ni BIR, may tatlong bagay silang tinitignan sa 𝗹𝗶𝗯𝗿𝗼 𝗼𝗿 𝘀𝗮 𝗯𝗼𝗼𝗸𝘀 𝗼𝗳 𝗮𝗰𝗰𝗼𝘂𝗻𝘁𝘀 𝗼𝗿 𝗯𝗼𝗼𝗸𝗸𝗲𝗲𝗽𝗶𝗻𝗴 𝗿𝗲𝗾𝘂𝗶𝗿𝗲𝗺𝗲𝗻𝘁𝘀:
1. Registered ba yung books of accounts mo, either manual stamp or QR code via ORUS?
2. Nag-a-update ka daily?
3. Nasa place of business ba yung books mo?
Kasi kapag naabutan ka ng tax mapper tapos
❎ hindi registered yung books mo
❎ at hindi ka nag-a-update daily
❎ or wala sa place of business yung books mo,
subject to penalty ranging from 1k to 50k.
For Non-VAT taxpayers, nire-recommend ko na mag register ka ng apat (4) na books:
1️⃣ 𝗖𝗮𝘀𝗵 𝗥𝗲𝗰𝗲𝗶𝗽𝘁 𝗝𝗼𝘂𝗿𝗻𝗮𝗹
Dito natin ini-re-record lahat ng perang pumapasok sa business mo, tulad ng sales, collection ng pautang, loan proceeds, or initial investment,
2️⃣ 𝗖𝗮𝘀𝗵 𝗗𝗶𝘀𝗯𝘂𝗿𝘀𝗲𝗺𝗲𝗻𝘁 𝗝𝗼𝘂𝗿𝗻𝗮𝗹
Kabaliktaran ng cash receipt, dito naman natin ini-re-record lahat ng perang lumalabas sa negosyo, tulad ng bayad sa inventory, renta, delivery fees, bayad sa utang, withdrawal ng owner at iba pang mga gastos ng negosyo.
3️⃣ 𝗚𝗲𝗻𝗲𝗿𝗮𝗹 𝗝𝗼𝘂𝗿𝗻𝗮𝗹
Dito inilalagay yung mga transactions na hindi cash receipts at hindi cash disbursements pero may effect sa financial statements, tulad ng depreciation.
4️⃣ 𝗚𝗲𝗻𝗲𝗿𝗮𝗹 𝗟𝗲𝗱𝗴𝗲𝗿
Dito mo makukuha yung movements and total account balances, tulad ng cash, sales, fees and charges, withholding tax, at iba pa.
And from that balances, yun ang gagamitin mo to prepare financial statements.
Yung main purpose kasi talaga ng bookkeeping is not just to record yung mga transactions,
but yung main objective niya is at the end of the month or year, makapag prepare ka ng financial statement.
Basically kaya ka nagbu-bookkeeping sa negosyo mo, hindi lang para makapag-comply ka sa requirements ni BIR at para hindi ka magka penalty.
But most importantly, ito kasi yung tool na makakatulong sayo to prepare financial statement.
Ano ba yung magiging help ng financial statement sa business mo?
Kapag meron kang financial statement, magkakaroon ka ng basis kung talagang kumikita or nalulugi yung negosyo mo.
Yung mga business decisions mo, mas magagawa mo sya ng tama on how you can make your business more profitable kasi meron kang basis na numbers through financial statements.
Kaya kung Non-VAT micro business ka, tapos gusto mo matutunan kung paano mag bookkeeping at gumawa ng basic financial statements...
I will allow you to get lifetime access sa recordings of my 3-day bookkeeping challenge batch 3.
Kung gusto mo matutunan kung paano sulatan yung apat na books: Cash Receipt Journal, Cash Disbursement Journal, General Journal and General Ledger para:
✅ Complied ka na sa requirements BIR
✅ Kapag na surprise visit ka sa tax mapping, updated yung books mo and confident ka na hindi ka magkakaroon ng penalties.
✅ Matututunan mo na rin kung paano gumawa ng financial statements para ikaw mismo maintindihan mo kung kumikita ka ba or nalulugi.
For complete details, join here:
👉 EC TAXPH Business Community
Comment "books", para ma approve ko yung request mo.
Pagpasok mo sa group, i-click mo lang yung FEATURED post.
Nandun yung instructions kung paano ka makaka-access.
Note: para lang to sa willing mag invest ng time, money and effort para matutunan yung bookkeeping and financial statements, makaiwas sa tax mapping penalties at maka tipid sa bookkeeping fees.
If that's you, kita kits inside.
I hope yumaman tayong lahat.
