23/10/2026
RR No. 6-2026 is a Revenue Regulation issued by the Bureau of Internal Revenue (BIR) on October 1, 2026. It concerns the presentation of information about Creditable Withholding Tax (CWT) on invoices.
Who are covered by RR No. 6-2026?
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Sellers of goods and services who are required to issue invoices.
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Businesses and taxpayers covered by BIR invoicing regulations.
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Buyers and clients involved in transactions subject to withholding tax.
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Withholding agents, such as companies that deduct withholding tax from payments to their suppliers, when applicable.
Under this regulation, the Creditable Withholding Tax (CWT) must be shown separately on the invoice when applicable.
Source:https://bir-cdn.bir.gov.ph/BIR/pdf/RR%20No.%206-2026.pdf