Fidem Bookkeeping Services

Fidem Bookkeeping Services Offers accounting and bookkeeping services.

26/05/2026
26/05/2026

๐—ง๐—ฎ๐—ป๐—ผ๐—ป๐—ด ๐—ป๐—ถ ๐—๐˜‚๐—ฎ๐—ป ๐—ก๐—ผ. ๐Ÿญ๐Ÿด:

"๐—›๐—ฒ๐—น๐—น๐—ผ, ๐—•๐—œ๐—ฅ! ๐—œ๐—ธ๐—ผ-๐—ฐ๐—น๐—ผ๐˜€๐—ฒ ๐—ธ๐—ผ ๐—ป๐—ฎ ๐—ฎ๐—ป๐—ด ๐—ป๐—ฒ๐—ด๐—ผ๐˜€๐˜†๐—ผ ๐—ธ๐—ผ, ๐—ฎ๐—ป๐˜‚-๐—ฎ๐—ป๐—ผ ๐—ฎ๐—ป๐—ด ๐—บ๐—ด๐—ฎ ๐—ฑ๐—ฎ๐—ฝ๐—ฎ๐˜ ๐—ธ๐—ผ๐—ป๐—ด ๐—ด๐—ฎ๐˜„๐—ถ๐—ป?

๐—”๐—ป๐—ด ๐—ž๐—ฎ๐˜€๐—ฎ๐—ด๐˜‚๐˜๐—ฎ๐—ป:

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:

๐—›๐—ฎ๐—ธ๐—ฏ๐—ฎ๐—ป๐—ด ๐Ÿญ: ๐—œ๐—ต๐—ฎ๐—ป๐—ฑ๐—ฎ ๐—ฎ๐—ป๐—ด ๐—ž๐˜‚๐—บ๐—ฝ๐—น๐—ฒ๐˜๐—ผ๐—ป๐—ด ๐—ฅ๐—ฒ๐—พ๐˜‚๐—ถ๐—ฟ๐—ฒ๐—บ๐—ฒ๐—ป๐˜๐˜€

Siguraduhing kumpleto ang mga pangunahing dokumento na itinakda ng BIR:

โœ”๏ธBIR Form No. 1905 (2 orihinal na kopya)
โœ”๏ธ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)
โœ”๏ธListahan ng Natitirang Imbentaryo (Ending Inventory List) para sa VAT Registered Taxpayers. (Goods, Supplies, kasama rin ang Capital Goods)
โœ”๏ธMga Hindi Nagamit na Invoices/Resibo kasama ang listahan o inventory nito
โœ”๏ธ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.

๐—›๐—ฎ๐—ธ๐—ฏ๐—ฎ๐—ป๐—ด ๐Ÿฎ: ๐—œ๐˜€๐˜‚๐—บ๐—ถ๐˜๐—ฒ ๐—ฎ๐—ป๐—ด ๐—”๐—ฝ๐—น๐—ถ๐—ธ๐—ฎ๐˜€๐˜†๐—ผ๐—ป (๐— ๐—ฎ๐—ป๐˜‚๐—ฎ๐—น ๐—ผ ๐—ข๐—ป๐—น๐—ถ๐—ป๐—ฒ)

Maaari kang pumili sa dalawang paraan ng paghahain:

๐Ÿ–ฅ๏ธ๐—ข๐—ป๐—น๐—ถ๐—ป๐—ฒ (๐—˜๐—น๐—ฒ๐—ฐ๐˜๐—ฟ๐—ผ๐—ป๐—ถ๐—ฐ)

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. ๐—š๐—ฎ๐˜†๐˜‚๐—ป๐—ฝ๐—ฎ๐—บ๐—ฎ๐—ป, ๐—ธ๐—ฎ๐—ถ๐—น๐—ฎ๐—ป๐—ด๐—ฎ๐—ป ๐—ฝ๐—ฎ ๐—ฟ๐—ถ๐—ป๐—ด ๐—ถ๐˜€๐˜‚๐—บ๐—ถ๐˜๐—ฒ ๐—ป๐—ฎ๐—ป๐—ด ๐—ฝ๐—ฒ๐—ฟ๐˜€๐—ผ๐—ป๐—ฎ๐—น (๐˜„๐—ฎ๐—น๐—ธ-๐—ถ๐—ป) ๐—ฎ๐—ป๐—ด ๐—บ๐—ด๐—ฎ ๐—ต๐—ถ๐—ป๐—ฑ๐—ถ ๐—ป๐—ฎ๐—ด๐—ฎ๐—บ๐—ถ๐˜ ๐—ป๐—ฎ ๐—ฟ๐—ฒ๐˜€๐—ถ๐—ฏ๐—ผ ๐—ฎ๐˜ ๐—ถ๐—บ๐—ฏ๐—ฒ๐—ป๐˜๐—ฎ๐—ฟ๐˜†๐—ผ ๐—ฎ๐˜†๐—ผ๐—ป ๐˜€๐—ฎ ๐—บ๐—ด๐—ฎ ๐—ถ๐˜๐—ถ๐—ป๐—ฎ๐—ธ๐—ฑ๐—ฎ๐—ป๐—ด ๐—ฎ๐—น๐—ถ๐˜๐˜‚๐—ป๐˜๐˜‚๐—ป๐—ถ๐—ป.

๐Ÿ–Š๏ธ๐— ๐—ฎ๐—ป๐˜‚๐—ฎ๐—น (๐—ช๐—ฎ๐—น๐—ธ-๐—ถ๐—ป)

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

๐Ÿ’กPaalala: Sa oras na matanggap ng BIR ang kumpletong requirements, hihinto na ang pag-gegenerate ng open cases para sa mga susunod na tax returns.

๐—›๐—ฎ๐—ธ๐—ฏ๐—ฎ๐—ป๐—ด ๐Ÿฏ: ๐—œ-๐˜€๐—ฒ๐˜๐˜๐—น๐—ฒ ๐—ฎ๐—ป๐—ด "๐—ข๐—ฝ๐—ฒ๐—ป ๐—–๐—ฎ๐˜€๐—ฒ๐˜€" ๐—ฎ๐˜ ๐—ข๐—ฏ๐—น๐—ถ๐—ด๐—ฎ๐˜€๐˜†๐—ผ๐—ป (๐—ธ๐˜‚๐—ป๐—ด ๐—บ๐—ฒ๐—ฟ๐—ผ๐—ป ๐—บ๐—ฎ๐—ป)

โ€ข Pagkatanggap ng iyong aplikasyon, itatala ng BIR ang iyong tax types bilang "deregistered."

โ€ข Kung ikaw ay isang Micro Taxpayer, walang mandatory audit na gagawin.

โ€ข 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.

๐—›๐—ฎ๐—ธ๐—ฏ๐—ฎ๐—ป๐—ด ๐Ÿฐ: ๐—ž๐˜‚๐—ป๐—ถ๐—ป ๐—ฎ๐—ป๐—ด ๐—œ๐˜†๐—ผ๐—ป๐—ด ๐—ง๐—ฎ๐˜… ๐—–๐—น๐—ฒ๐—ฎ๐—ฟ๐—ฎ๐—ป๐—ฐ๐—ฒ

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

โ€ข 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


26/05/2026

๐—ง๐—ฎ๐—ป๐—ผ๐—ป๐—ด ๐—ป๐—ถ ๐—๐˜‚๐—ฎ๐—ป ๐—ก๐—ผ. ๐Ÿญ๐Ÿต:

โ€œ๐—›๐—ฒ๐—น๐—น๐—ผ, ๐—•๐—œ๐—ฅ! ๐—ข๐—ป๐—น๐—ถ๐—ป๐—ฒ ๐˜€๐—ฒ๐—น๐—น๐—ฒ๐—ฟ ๐—ฝ๐—ผ ๐—ฎ๐—ธ๐—ผ, ๐—ธ๐˜‚๐—ป๐—ด ๐˜€๐—ฎ๐—ธ๐—ฎ๐—น๐—ถ๐—ป๐—ด ๐—ป๐—ฎ ๐˜๐—ฎ๐˜… ๐—บ๐—ฎ๐—ฝ ๐—ฎ๐—ธ๐—ผ ๐—ฎ๐˜ ๐—ป๐—ฎ๐—ธ๐—ถ๐˜๐—ฎ๐—ป๐—ด ๐˜‚๐—ป๐—ฟ๐—ฒ๐—ด๐—ถ๐˜€๐˜๐—ฒ๐—ฟ๐—ฒ๐—ฑ ๐˜†๐˜‚๐—ป๐—ด ๐—ผ๐—ป๐—น๐—ถ๐—ป๐—ฒ ๐—ฏ๐˜‚๐˜€๐—ถ๐—ป๐—ฒ๐˜€๐˜€ ๐—ธ๐—ผ, ๐—ป๐—ถ๐—ฟ๐—ฒ-๐—ฟ๐—ฒ๐—พ๐˜‚๐—ถ๐—ฟ๐—ฒ ๐—ฏ๐—ฎ ๐—ป๐—ด ๐—•๐—œ๐—ฅ ๐—ฎ๐—ป๐—ด ๐—•๐—จ๐—ฆ๐—œ๐—ก๐—˜๐—ฆ๐—ฆ ๐—ฃ๐—˜๐—ฅ๐— ๐—œ๐—ง ๐—ณ๐—ฟ๐—ผ๐—บ ๐—Ÿ๐—š๐—จ?โ€

๐—”๐—ป๐—ด ๐—ž๐—ฎ๐˜€๐—ฎ๐—ด๐˜‚๐˜๐—ฎ๐—ป:

Ayon sa Revenue Memorandum Circular (RMC) No. 74-2025 (Updated Checklist of Documentary Requirements for BIR Registration-Related Frontline Services.), ๐—ต๐—ถ๐—ป๐—ฑ๐—ถ ๐—ฝ๐—ผ ๐—บ๐—ฎ๐—ป๐—ฑ๐—ฎ๐˜๐—ผ๐—ฟ๐˜† ๐—ฟ๐—ฒ๐—พ๐˜‚๐—ถ๐—ฟ๐—ฒ๐—บ๐—ฒ๐—ป๐˜ ๐—ฎ๐—ป๐—ด ๐—•๐˜‚๐˜€๐—ถ๐—ป๐—ฒ๐˜€๐˜€ ๐—ฃ๐—ฒ๐—ฟ๐—บ๐—ถ๐˜ ๐—บ๐˜‚๐—น๐—ฎ ๐˜€๐—ฎ ๐—Ÿ๐—š๐—จ (๐— ๐—ฎ๐˜†๐—ผ๐—ฟ'๐˜€ ๐—ฃ๐—ฒ๐—ฟ๐—บ๐—ถ๐˜) ๐—ธ๐—ฎ๐—ฝ๐—ฎ๐—ด ๐—ถ๐—ธ๐—ฎ๐˜„ ๐—ฎ๐˜† ๐—บ๐—ฎ๐—ด๐—ฝ๐—ฎ๐—ฝ๐—ฎ๐—ฟ๐—ฒ๐—ต๐—ถ๐˜€๐˜๐—ฟ๐—ผ ๐—ผ ๐—ป๐—ฎ ๐˜๐—ฎ๐˜… ๐—บ๐—ฎ๐—ฝ ๐—ป๐—ด ๐—•๐—œ๐—ฅ. 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 ๐—ฆ๐—ผ๐—น๐—ฒ ๐—ฃ๐—ฟ๐—ผ๐—ฝ๐—ฟ๐—ถ๐—ฒ๐˜๐—ผ๐—ฟ ๐—ผ ๐—œ๐—ป๐—ฑ๐—ถ๐˜ƒ๐—ถ๐—ฑ๐˜‚๐—ฎ๐—น ๐—ง๐—ฎ๐˜…๐—ฝ๐—ฎ๐˜†๐—ฒ๐—ฟ, 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:

โœ”๏ธBIR Form No. 1901 (Accomplished Application Form)
DTI Certificate of Registration (Para sa iyong business/trade name)
โœ”๏ธ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)
โœ”๏ธSample Invoice/Receipt Template (Para sa Authority to Print) o BIR Printed Invoice
โœ”๏ธโ‚ฑ30.00 para sa Documentary Stamp Tax (DST) (Libre na at wala nang โ‚ฑ500 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

๐Ÿ’ก๐—ฃ๐—ฎ๐—ฎ๐—น๐—ฎ๐—น๐—ฎ ๐—จ๐—ธ๐—ผ๐—น ๐˜€๐—ฎ ๐—Ÿ๐—ผ๐—ฐ๐—ฎ๐—น ๐—š๐—ผ๐˜ƒ๐—ฒ๐—ฟ๐—ป๐—บ๐—ฒ๐—ป๐˜ ๐—จ๐—ป๐—ถ๐˜ (๐—Ÿ๐—š๐—จ) ๐—•๐˜‚๐˜€๐—ถ๐—ป๐—ฒ๐˜€๐˜€ ๐—ฃ๐—ฒ๐—ฟ๐—บ๐—ถ๐˜

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

๐™Š๐™—๐™ก๐™ž๐™œ๐™–๐™จ๐™ฎ๐™ค๐™ฃ ๐™จ๐™– ๐™‡๐™‚๐™

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

โ“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 hurisdiksyonโ€”kasama ang mga home-based online sellers.


26/05/2026

๐—ง๐—ฎ๐—ป๐—ผ๐—ป๐—ด ๐—ป๐—ถ ๐—๐˜‚๐—ฎ๐—ป ๐—ก๐—ผ. ๐Ÿฎ๐Ÿญ:

โ€œ๐—›๐—ฒ๐—น๐—น๐—ผ, ๐—•๐—œ๐—ฅ! ๐—ก๐—ฎ๐—ธ๐—ฎ-๐—ถ๐˜๐—ฒ๐—บ๐—ถ๐˜‡๐—ฒ๐—ฑ ๐—ฑ๐—ฒ๐—ฑ๐˜‚๐—ฐ๐˜๐—ถ๐—ผ๐—ป๐˜€ ๐—ฝ๐—ผ ๐—ฎ๐—ธ๐—ผ. ๐—ฌ๐˜‚๐—ป๐—ด ๐—ถ๐—ฏ๐—ฎ๐—ป๐—ด ๐—ฟ๐—ฒ๐˜€๐—ถ๐—ฏ๐—ผ ๐—ฝ๐—ผ ๐—บ๐˜‚๐—น๐—ฎ ๐˜€๐—ฎ ๐—ฃ๐—ข๐—ฆ ๐—ฎ๐˜† ๐—ป๐—ฎ๐—ฏ๐˜‚๐—ฏ๐˜‚๐—ฟ๐—ฎ. ๐—ฃ๐˜„๐—ฒ๐—ฑ๐—ฒ ๐—ฝ๐—ผ ๐—ฏ๐—ฎ ๐—ป๐—ฎ ๐—ถ๐—ฝ๐—ฎ-๐—ฝ๐—ต๐—ผ๐˜๐—ผ๐—ฐ๐—ผ๐—ฝ๐˜† ๐—ธ๐—ผ ๐—ฎ๐—ป๐—ด ๐—บ๐—ด๐—ฎ ๐—ถ๐˜๐—ผ ๐—ฎ๐˜ ๐—ถ-๐—ฐ๐—ผ๐—บ๐—ฝ๐—ถ๐—น๐—ฒ ๐—ฏ๐—ถ๐—น๐—ฎ๐—ป๐—ด ๐˜€๐˜‚๐—ฝ๐—ฝ๐—ผ๐—ฟ๐˜๐—ถ๐—ป๐—ด ๐—ฑ๐—ผ๐—ฐ๐˜‚๐—บ๐—ฒ๐—ป๐˜๐˜€?โ€

๐—”๐—ป๐—ด ๐—ž๐—ฎ๐˜€๐—ฎ๐—ด๐˜‚๐˜๐—ฎ๐—ป:

Oo, pwedeng-pwede mong ipa-photocopy at i-compile ang mga resibo.

Ayon sa Section 34(A)(1)(b) ng Tax Code, kapag Itemized Deductions ang pinili mo, bawat gastos na ibabawas sa iyong kita ay dapat may katumbas na sapat na patunay o substantiation (tulad ng rehistradong Sales Invoice o resibo). Dahil madaling mabura ang mga resibong naka-thermal paper mula sa POS machines, ang pag-photocopy sa mga ito ay isang mainam na paraan para hindi mawala ang detalye.

Upang ma-preserve ang iyong mga dokumento sa oras ng audit o pagsusuri ng BIR, sundin ang mga tamang paraan ng pagtatabi nito:

1. ๐—”๐—ป๐—ด ๐—ง๐—ฎ๐—บ๐—ฎ๐—ป๐—ด ๐—ฃ๐—ฎ๐—ฟ๐—ฎ๐—ฎ๐—ป ๐—ป๐—ด ๐—ฃ๐—ฎ๐—ด-๐—ฐ๐—ผ๐—บ๐—ฝ๐—ถ๐—น๐—ฒ ๐—ป๐—ด ๐—ฃ๐—ต๐˜†๐˜€๐—ถ๐—ฐ๐—ฎ๐—น ๐—ฅ๐—ฒ๐—ฐ๐—ฒ๐—ถ๐—ฝ๐˜๐˜€

โ€ข ๐™„-๐™–๐™ฉ๐™ฉ๐™–๐™˜๐™ ๐™–๐™ฃ๐™œ ๐™Š๐™ง๐™ž๐™œ๐™ž๐™ฃ๐™–๐™ก ๐™จ๐™– ๐™‹๐™๐™ค๐™ฉ๐™ค๐™˜๐™ค๐™ฅ๐™ฎ

Huwag itatapon ang original na thermal receipt kahit malabo na ito. Gamitin ang stapler o tape para idikit ang original na thermal receipt sa mismong bond paper kung saan ito ipinoto-kopy (photocopy). Ito ang patunay na hindi peke ang kopya.

โ€ข ๐™‚๐™ช๐™ข๐™–๐™ฌ๐™– ๐™ฃ๐™œ ๐™‘๐™ค๐™ช๐™˜๐™๐™š๐™ง ๐™Ž๐™ฎ๐™จ๐™ฉ๐™š๐™ข

I-compile ang mga resibo kada buwan o kada kategorya ng gastos (hal. Utilities, Office Supplies, Travel).

โ€ข ๐™„๐™จ๐™ช๐™ก๐™–๐™ฉ ๐™–๐™ฃ๐™œ ๐™ข๐™œ๐™– ๐™ˆ๐™–๐™๐™–๐™๐™–๐™ก๐™–๐™œ๐™–๐™ฃ๐™œ ๐˜ฟ๐™š๐™ฉ๐™–๐™ก๐™ฎ๐™š

Bago pa man kumupas ang thermal paper, isulat na sa tabi ng photocopy ang Pangalan ng Supplier, Petsa, TIN, at Kabuuang Halaga (Amount) para kung mabura man ng tuluyan, may mabilis kang basehan.

2. ๐—š๐—ฎ๐˜„๐—ถ๐—ป ๐—ถ๐˜๐—ผ๐—ป๐—ด ๐——๐—ถ๐—ด๐—ถ๐˜๐—ฎ๐—น (๐—œ-๐˜€๐—ฐ๐—ฎ๐—ป ๐—ฎ๐˜ ๐—œ-๐˜€๐—ฎ๐˜ƒ๐—ฒ)

โ€ข Maliban sa photocopy, mariing iminumungkahi na i-scan o kuhanan ng litrato ang mga resibo. I-save ang mga ito bilang PDF o JPEG sa iyong computer, external drive, o cloud storage (gaya ng Google Drive).

** Maaari mong i-scan ang mga resibo bilang dagdag na proteksyon, ngunit hindi ito pwedeng maging "tanging" batayan ng deduction kung nawawala o itatapon ang orihinal na hard copy.

3. ๐— ๐—ฎ๐—ด-๐—ฟ๐—ฒ๐—พ๐˜‚๐—ฒ๐˜€๐˜ ๐—ป๐—ด ๐— ๐—ฎ๐—ป๐˜‚๐—ฎ๐—น ๐—œ๐—ป๐˜ƒ๐—ผ๐—ถ๐—ฐ๐—ฒ

Sa ilalim din ng RR No. 16-2018, kung malaki ang halaga ng transaksyon at kailangan mo ito para sa tax deduction, may karapatan kang isauli ang thermal tape receipt sa nagbenta at hilingan sila na palitan ito ng manual Sales Invoice.

Sources:

RMC No. 81-2025: Reiterates the criteria and guidelines on the deductibility of ordinary and necessary expenses under Section 34(a)(1)(a) of the National Internal Revenue Code of 1997, as amended.
https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2081-2025.pdf

RR 16-2018: Amends Revenue Regulations (RR) No. 10-2015, as amended by RR Nos. 12-2015, 14-2015 and 6-2016 on the use of non-thermal paper for all Cash Register Machines (CRMs)/Point-of-Sales (POS) machines and other invoice/receipt generating machine/software.
https://bir-cdn.bir.gov.ph/local/pdf/RR%20No.%2016-2018.pdf


19/05/2026

๐—•๐—œ๐—ฅ ๐—Ÿ๐—”๐—จ๐—ก๐—–๐—›๐—˜๐—ฆ โ€œ๐—˜๐—”๐—ฆ๐—˜ ๐—ข๐—™ ๐—–๐—Ÿ๐—ข๐—ฆ๐—œ๐—ก๐—š ๐—•๐—จ๐—ฆ๐—œ๐—ก๐—˜๐—ฆ๐—ฆโ€ ๐—š๐—จ๐—œ๐——๐—˜๐—Ÿ๐—œ๐—ก๐—˜๐—ฆ ๐—™๐—ข๐—ฅ ๐—ง๐—”๐—ซ ๐—ฅ๐—˜๐—š๐—œ๐—ฆ๐—ง๐—ฅ๐—”๐—ง๐—œ๐—ข๐—ก ๐—–๐—”๐—ก๐—–๐—˜๐—Ÿ๐—Ÿ๐—”๐—ง๐—œ๐—ข๐—ก; ๐—ง๐—”๐—ซ ๐—–๐—Ÿ๐—˜๐—”๐—ฅ๐—”๐—ก๐—–๐—˜ ๐—ฅ๐—˜๐—Ÿ๐—˜๐—”๐—ฆ๐—˜๐—— ๐—”๐—ฆ ๐—™๐—”๐—ฆ๐—ง ๐—”๐—ฆ ๐—ง๐—›๐—ฅ๐—˜๐—˜ ๐——๐—”๐—ฌ๐—ฆ

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 โ€œEase of Paying Taxes Act.โ€

โ€œThis is our โ€˜Ease of Closing Businessโ€™ reform,โ€ Commissioner Charlito Martin R. Mendoza said. โ€œIn line with President Ferdinand R. Marcos Jr.โ€™s directive to make government services faster, better, and more responsive, and Finance Secretary Frederick D. Goโ€™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.โ€

โ€œFrom improving the ease of doing business and the ease of paying taxes, this reform completes the BIRโ€™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,โ€ 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 taxpayerโ€™s registered form types shall likewise be placed under โ€œderegisteredโ€ 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

๐Ÿ“ข Tax Alert: BIR Extension for AFS Submission

โ€‹Taxpayers who encountered eAFS system issues or haven't received email receipts now have until May 25, 2026 to re-submit their 2025 Audited Financial Statements and attachments without penalties.

โ€‹โœ… Already compliant? If you submitted via email and received an official acknowledgment, no re-submission is needed.

โ€‹โš ๏ธ Note: This only extends the AFS attachment deadline, NOT the Income Tax Return (AITR) filing.

19/05/2026

๐—ฃ๐—จ๐—•๐—Ÿ๐—œ๐—– ๐—”๐——๐—ฉ๐—œ๐—ฆ๐—ข๐—ฅ๐—ฌ : ๐—•๐—œ๐—ฅ ๐—˜๐—ซ๐—ง๐—˜๐—ก๐——๐—ฆ ๐——๐—˜๐—”๐——๐—Ÿ๐—œ๐—ก๐—˜ ๐—™๐—ข๐—ฅ ๐—˜๐—”๐—™๐—ฆ ๐—ฆ๐—จ๐—•๐— ๐—œ๐—ฆ๐—ฆ๐—œ๐—ข๐—ก๐—ฆ ๐—จ๐—ก๐—ง๐—œ๐—Ÿ ๐— ๐—”๐—ฌ ๐Ÿฎ๐Ÿฑ

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

15/05/2026

eAFS Advisory

As a workaround solution, taxpayers may submit or email their AFS attachments to the official email address of their RDO.

For taxpayers of Revenue District Office No. 17B:
please send your eAFS attachments to [email protected]

Note: If taxpayers can still upload documents through the regular eAFS process, there is no need to email attachments to the RDOs.

Email submission should be used only as a backup or workaround when system issues persist or uploads fail.


15/05/2026

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