JRNJZ Services - Business Registrations

27/05/2026

𝗧𝗮𝗻𝗼𝗻𝗴 𝗻𝗶 𝗝𝘂𝗮𝗻 𝗡𝗼. 𝟭𝟵:

“𝗛𝗲𝗹𝗹𝗼, 𝗕𝗜𝗥! 𝗢𝗻𝗹𝗶𝗻𝗲 𝘀𝗲𝗹𝗹𝗲𝗿 𝗽𝗼 𝗮𝗸𝗼, 𝗸𝘂𝗻𝗴 𝘀𝗮𝗸𝗮𝗹𝗶𝗻𝗴 𝗻𝗮 𝘁𝗮𝘅 𝗺𝗮𝗽 𝗮𝗸𝗼 𝗮𝘁 𝗻𝗮𝗸𝗶𝘁𝗮𝗻𝗴 𝘂𝗻𝗿𝗲𝗴𝗶𝘀𝘁𝗲𝗿𝗲𝗱 𝘆𝘂𝗻𝗴 𝗼𝗻𝗹𝗶𝗻𝗲 𝗯𝘂𝘀𝗶𝗻𝗲𝘀𝘀 𝗸𝗼, 𝗻𝗶𝗿𝗲-𝗿𝗲𝗾𝘂𝗶𝗿𝗲 𝗯𝗮 𝗻𝗴 𝗕𝗜𝗥 𝗮𝗻𝗴 𝗕𝗨𝗦𝗜𝗡𝗘𝗦𝗦 𝗣𝗘𝗥𝗠𝗜𝗧 𝗳𝗿𝗼𝗺 𝗟𝗚𝗨?”

𝗔𝗻𝗴 𝗞𝗮𝘀𝗮𝗴𝘂𝘁𝗮𝗻:

Ayon sa Revenue Memorandum Circular (RMC) No. 74-2025 (Updated Checklist of Documentary Requirements for BIR Registration-Related Frontline Services.), 𝗵𝗶𝗻𝗱𝗶 𝗽𝗼 𝗺𝗮𝗻𝗱𝗮𝘁𝗼𝗿𝘆 𝗿𝗲𝗾𝘂𝗶𝗿𝗲𝗺𝗲𝗻𝘁 𝗮𝗻𝗴 𝗕𝘂𝘀𝗶𝗻𝗲𝘀𝘀 𝗣𝗲𝗿𝗺𝗶𝘁 𝗺𝘂𝗹𝗮 𝘀𝗮 𝗟𝗚𝗨 (𝗠𝗮𝘆𝗼𝗿'𝘀 𝗣𝗲𝗿𝗺𝗶𝘁) 𝗸𝗮𝗽𝗮𝗴 𝗶𝗸𝗮𝘄 𝗮𝘆 𝗺𝗮𝗴𝗽𝗮𝗽𝗮𝗿𝗲𝗵𝗶𝘀𝘁𝗿𝗼 𝗼 𝗻𝗮 𝘁𝗮𝘅 𝗺𝗮𝗽 𝗻𝗴 𝗕𝗜𝗥. Layunin nitong payagan ang mga negosyante na makakuha ng Certificate of Registration (COR) o BIR Form No. 2303 sa BIR habang pinoproseso pa ang kanilang lokal na permit.

Mga Documentary Requirements ng BIR sa (pagrerehistro ng negosyo) para sa Online Sellers:

Kung ikaw ay isang 𝗦𝗼𝗹𝗲 𝗣𝗿𝗼𝗽𝗿𝗶𝗲𝘁𝗼𝗿 𝗼 𝗜𝗻𝗱𝗶𝘃𝗶𝗱𝘂𝗮𝗹 𝗧𝗮𝘅𝗽𝗮𝘆𝗲𝗿, ang mga pangunahing hihingiin sa iyo ng BIR (sa pamamagitan ng BIR ORUS online portal o pag-walk-in sa iyong Revenue District Office) ay:

✔️BIR Form No. 1901 (Accomplished Application Form)
DTI Certificate of Registration (Para sa iyong business/trade name)
✔️Valid Government-issued ID (Na nagpapakita ng iyong pangalan, pirma, at address) at Proof of Business Address (if with Physical Store) o Proof of Residence (Professional)
✔️Sample Invoice/Receipt Template (Para sa Authority to Print) o BIR Printed Invoice
✔️₱30.00 para sa Documentary Stamp Tax (DST) (Libre na at wala nang ₱500 Annual Registration Fee simula noong 2024 dahil sa Ease of Paying Taxes Act).

Legal Bases:

a. Taxpayer's Guide for Online Sellers
https://share.google/J7MnX2ddEid6vpTpX

b. Republic Act No. 11032 (Ease of Doing Business and Efficient Government Service Delivery Act of 2018)

c. Revenue Regulations (RR) No. 15-2024 (Prescribes the policies and guidelines in the mandatory registration of persons engaged in business and administrative sanctions and criminal liabilities for non-registration)

d. RMC No. 38-2026 (Prescribes the issuance and posting of the BIR Registration Seal Badge on Online Websites, E-Commerce or E-Marketplace Seller/Merchant's page and other platforms, and announcing the availability of QR Code in the BIR Certificate of Registration)

e. RMC No. 74-2025 Checklist of Documentary Requirementshttps://bir-cdn.bir.gov.ph/BIR/pdf/CDR%20-%202025c.pdf

💡𝗣𝗮𝗮𝗹𝗮𝗹𝗮 𝗨𝗸𝗼𝗹 𝘀𝗮 𝗟𝗼𝗰𝗮𝗹 𝗚𝗼𝘃𝗲𝗿𝗻𝗺𝗲𝗻𝘁 𝗨𝗻𝗶𝘁 (𝗟𝗚𝗨) 𝗕𝘂𝘀𝗶𝗻𝗲𝘀𝘀 𝗣𝗲𝗿𝗺𝗶𝘁

Bagamat hindi hahanapin ng BIR ang Mayor’s Permit, magkaiba ang batas ng pambansang buwis (BIR) at ng lokal na pamahalaan (LGU):

𝙊𝙗𝙡𝙞𝙜𝙖𝙨𝙮𝙤𝙣 𝙨𝙖 𝙇𝙂𝙐

Sa ilalim ng Local Government Code, ang lahat ng nagnenegosyo sa loob ng isang munisipyo o lungsod — online man o may physical store — ay technically obligadong kumuha ng Mayor's Permit para sa legal na operasyon sa komunidad.

❓Bakit kailangan pa rin ito?

Maraming e-commerce platforms (gaya ng Shopee, Lazada, at TikTok Shop) ang humihingi ng kumpletong legal documents kabilang ang LGU permits. May mga LGU rin na nagsasagawa ng inspeksyon sa mga home-based businesses

Legal Basis:

Republic Act No. 7160 (Local Government Code of 1991): Ang batas na ito ang nagbibigay ng kapangyarihan sa mga Mayor at LGU na mag-isyu ng permit at mangolekta ng lokal na buwis sa anumang negosyong nag-ooperate sa loob ng kanilang hurisdiksyon—kasama ang mga home-based online sellers.

20/05/2026

𝗕𝗜𝗥 𝗟𝗔𝗨𝗡𝗖𝗛𝗘𝗦 “𝗘𝗔𝗦𝗘 𝗢𝗙 𝗖𝗟𝗢𝗦𝗜𝗡𝗚 𝗕𝗨𝗦𝗜𝗡𝗘𝗦𝗦” 𝗚𝗨𝗜𝗗𝗘𝗟𝗜𝗡𝗘𝗦 𝗙𝗢𝗥 𝗧𝗔𝗫 𝗥𝗘𝗚𝗜𝗦𝗧𝗥𝗔𝗧𝗜𝗢𝗡 𝗖𝗔𝗡𝗖𝗘𝗟𝗟𝗔𝗧𝗜𝗢𝗡; 𝗧𝗔𝗫 𝗖𝗟𝗘𝗔𝗥𝗔𝗡𝗖𝗘 𝗥𝗘𝗟𝗘𝗔𝗦𝗘𝗗 𝗔𝗦 𝗙𝗔𝗦𝗧 𝗔𝗦 𝗧𝗛𝗥𝗘𝗘 𝗗𝗔𝗬𝗦

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 47-2026 on May 19, 2026, prescribing new guidelines to simplify the process for closing businesses and cancelling tax registration, as part of the implementation of Republic Act No. 11976, otherwise known as the “Ease of Paying Taxes Act.”

“This is our ‘Ease of Closing Business’ reform,” Commissioner Charlito Martin R. Mendoza said. “In line with President Ferdinand R. Marcos Jr.’s directive to make government services faster, better, and more responsive, and Finance Secretary Frederick D. Go’s push to make tax administration more investor-friendly and business-friendly, the BIR is making it easier for taxpayers who have already ceased operations to properly close their business and cancel their registration.”

“From improving the ease of doing business and the ease of paying taxes, this reform completes the BIR’s support for businesses through every stage of the business life cycle. If we make it easier to start and operate a business, then the government must also make it easier to properly close BIR registration once operations have already ceased,” he added.

Under RMC No. 47-2026, taxpayers who have already ceased operations may now apply for the closure or cancellation of their registration, either manually or electronically, through the Revenue District Office where their head office or branch is registered.

The Circular simplifies and standardizes documentary requirements. Together with the application form and the surrender of original BIR registration documents and permits previously issued to the business, taxpayers will only be required to submit two other document sets for closure: the list of ending inventory of goods and supplies, including capital goods for VAT-registered taxpayers, and the unused invoices, supplementary documents, and other unutilized accounting forms, together with their inventory.

Under the new guidelines, penalties for non-filing of tax returns shall no longer accrue once the taxpayer submits the complete documentary requirements for the closure or cancellation of registration. To prevent the further accumulation of open cases, the taxpayer’s registered form types shall likewise be placed under “deregistered” status upon submission of the complete requirements. Filing an application for the closure or cancellation of registration, however, does not preclude the Bureau from conducting an audit to determine any outstanding tax liabilities.

In addition, micro taxpayers shall not be subject to mandatory audit for closure and/or cancellation of business registration. Hence, tax clearances will be issued within three (3) working days from submission of complete documentary requirements for those with no open cases or outstanding liabilities. For micro taxpayers with open cases, tax clearance will be issued within three (3) working days from the submission of the complete documentary requirements and the payment of outstanding liabilities, including penalties.

Commissioner Mendoza encouraged taxpayers who have already ceased operations to avail themselves of the streamlined process to avoid the continued accumulation of penalties and to properly update their registration records with the Bureau.

Read the full RMC here:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2047-2026.pdf

19/05/2026

𝗣𝗨𝗕𝗟𝗜𝗖 𝗔𝗗𝗩𝗜𝗦𝗢𝗥𝗬 : 𝗕𝗜𝗥 𝗘𝗫𝗧𝗘𝗡𝗗𝗦 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘 𝗙𝗢𝗥 𝗘𝗔𝗙𝗦 𝗦𝗨𝗕𝗠𝗜𝗦𝗦𝗜𝗢𝗡𝗦 𝗨𝗡𝗧𝗜𝗟 𝗠𝗔𝗬 𝟮𝟱

The Bureau of Internal Revenue (BIR) has announced that it is extending the deadline for the submission of the 2025 Audited Financial Statements (AFS) and other mandatory attachments through the Electronic Audited Financial Statements (eAFS) facility until May 25, 2026.

The extension was finalized through Revenue Memorandum Circular No. 46-2026 to provide administrative relief to taxpayers who encountered eAFS system-related technical issues during the recently concluded 2025 Annual Income Tax Return (AITR) filing season.

Under this issuance, penalties arising solely from delayed attachment submissions during this period are waived.

The extension until May 25, 2026, strictly applies to the following taxpayers:

1. Those who were unable to successfully upload their 2025 AFS and attachments through the eAFS platform on or before May 15, 2026, due to system-related issues; and

2. Those who utilized the contingency email submission route on or before May 15, 2026, but have not yet received an official email acknowledgment receipt from their concerned BIR office.

Taxpayers who submitted their attachments through the prescribed contingency email procedure on or before May 15, 2026, and have already received an email acknowledgment from their concerned BIR office, are considered fully compliant.

They are not required to resubmit via the eAFS facility, though they may still choose to do so voluntarily.

The BIR clarified that this extension applies only to the submission of the AFS and related attachments through the eAFS facility. It does not extend the statutory deadline for the filing and payment of the Annual Income Tax Return (AITR) itself.

The full copy of the guidelines can be accessed through this link:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2046-2026.pdf

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14/05/2026

𝗕𝗜𝗥 𝗘𝗟𝗘𝗖𝗧𝗥𝗢𝗡𝗜𝗖 𝗔𝗨𝗗𝗜𝗧𝗘𝗗 𝗙𝗜𝗡𝗔𝗡𝗖𝗜𝗔𝗟 𝗦𝗧𝗔𝗧𝗘𝗠𝗘𝗡𝗧𝗦 (𝗘𝗔𝗙𝗦) 𝗧𝗔𝗫 𝗔𝗗𝗩𝗜𝗦𝗢𝗥𝗬 𝗨𝗣𝗗𝗔𝗧𝗘

Sharing this guide to help taxpayers and revenue officers navigate common issues in the eAFS system, including registration, login concerns, file uploads, and proof of submission.

14/05/2026

14/05/2026

Last day na talaga bukas
May 15

14/04/2026

https://www.facebook.com/share/p/1Effv5YEWC/

𝗔𝗡𝗡𝗨𝗔𝗟 𝗜𝗡𝗖𝗢𝗠𝗘 𝗧𝗔𝗫 𝗥𝗘𝗧𝗨𝗥𝗡 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘 𝗠𝗢𝗩𝗘𝗗 𝗧𝗢 𝗠𝗔𝗬 𝟭𝟱, 𝟮𝟬𝟮𝟲

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular No. 30-2026, extending the deadline to May 15, 2026 for the filing of 2025 Annual Income Tax Returns, payment of the corresponding taxes due thereon, and submission of required attachments.

“In line with the directive of President Ferdinand R. Marcos Jr., this extension is meant to make tax compliance easier for taxpayers at a time when many are managing added strain from the ongoing energy crisis,” Commissioner Charlito Martin R. Mendoza said.

Taxpayers may file through the BIR’s electronic filing platforms and pay electronically through available payment platforms, or manually through the nearest Authorized Agent Banks.

RMC No. 30-2026: https://tinyurl.com/RMC302026

26/02/2026

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