A E Bookkeeping Services

04/06/2026

Advisory: Our office will be temporarily-closed on June 11, 2026 as Malacañang Proclamation No. 1287 announces a special non-working holiday in the Province of Rizal in celebration of its 125th founding anniversary.

27/05/2026

📢 𝗔𝗗𝗩𝗜𝗦𝗢𝗥𝗬 | ROLLOUT OF TAXPAYER PORTAL

In line with the Bureau of Internal Revenue’s continuing efforts to modernize tax administration and improve taxpayer services, the 𝗧𝗮𝘅𝗽𝗮𝘆𝗲𝗿 𝗣𝗼𝗿𝘁𝗮𝗹 will be pilot implemented starting 𝗠𝗮𝘆 𝟮𝟲, 𝟮𝟬𝟮𝟲 for taxpayers registered under the Large Taxpayers Service (LTS).

The Taxpayer Portal is a secure digital platform that allows taxpayers to:
✔️ View taxpayer registration information
✔️ Monitor filed tax returns and payments
✔️ Access account ledger per tax type/form type
✔️ Receive system-generated notifications and reminders
on tax deadlines

Taxpayers under the LTS may access the portal through the BIR website under eServices.

Stay informed as the BIR continues its digital transformation towards more efficient and convenient taxpayer services.

19/05/2026

📌 Ano ang RMC 47-2026?

Ito ay bagong patakaran ng BIR na nagpapadali sa proseso ng pagsasara ng negosyo o pag-cancel ng BIR registration.

📅 Epektibo agad simula May 19, 2026.

⸻

✅ Sino ang Sakop?

Lahat ng rehistradong negosyo sa BIR, tulad ng:
• Sole Proprietor
• Professionals (Doctors, CPAs, Freelancers, Online Sellers)
• Partnerships
• Corporations
• Cooperatives
• Estates and Trusts

⸻

📌 Saan at Paano Mag-file?

Puwede sa tatlong paraan:

1. Personal na magsumite sa RDO

2. Email sa official email ng RDO

3. Online sa:
• ORUS
• TIN Registration-Related Application (TRRA)

⸻

📄 Mga Requirements

1. BIR Form 1905

Application for cancellation of registration.

2. Inventory ng natitirang stocks at supplies

(Kung VAT-registered lamang.)

3. Unused invoices at accounting forms

Halimbawa:
• Official Receipts / Sales Invoices
• Delivery Receipts
• Debit/Credit Memo
• Vouchers

4. Mga BIR documents at permits
• COR (BIR Form 2303)
• Authority to Print (ATP)
• Notice to Issue Invoice
• Cash Register/POS Permit
• EIS Permit (kung meron)

5. Kung representative ang mag-aasikaso

Para sa individual:
• Notarized Special Power of Attorney (SPA)
• Valid IDs ng owner at representative

Para sa corporation:
• Board Resolution o Secretary’s Certificate

Kung namatay ang owner:
• Death Certificate
• Proof na authorized ang heir o administrator

⸻

📌 Final Tax Returns

Kailangang ma-file ang lahat ng tax returns hanggang sa petsa ng closure.

Kung walang operations, kailangan pa ring mag-file ng zero returns.

⸻

✅ Kailan Ititigil ang Penalties?

Pag naisumite mo na ang kumpletong requirements, ilalagay ng BIR ang registration mo sa status na “Deregistered.”

👉 Ibig sabihin:
• Hindi na madadagdagan ang penalties sa future non-filing.
• Hindi na magkakaroon ng bagong open cases.

⸻

⏱️ Gaano Katagal ang Processing?

Para sa Micro Taxpayers

(Kung sales ay hindi hihigit sa ₱3 Million sa nakaraang taon o assets ay hindi hihigit sa ₱8 Million)

Tax Clearance ay ilalabas sa loob ng 3 working days:
• Kung walang open cases o utang
• O matapos mabayaran ang anumang tax liabilities

Hindi required ang mandatory audit.

⸻

🏁 Kailan Ganap na Closed?

Kapag na-update ng BIR ang registration status sa “Closed.”

Para sa:
• Individual taxpayers → Closed na agad.
• Corporations/Partnerships → Kakanselahin pa ang TIN pagkatapos.

⸻

⚠️ Kung May Pending Audit

Kung:
• May existing Letter of Authority (LOA), o
• Sales > ₱3 Million, o
• Assets > ₱8 Million

Kailangan munang matapos ang audit bago ma-close ang registration.

⸻

❌ Kung Hindi Nag-apply ng Closure

Kung tumigil ka sa negosyo pero hindi ka nag-file ng closure sa BIR:
• Tuloy pa rin ang tax obligations
• Patuloy ang penalties
• Magkakaroon pa rin ng open cases

👉 Kahit hindi na operational ang negosyo, ituturing ka pa rin ng BIR na active.

Source: Bureau of Internal Revenue (BIR), Revenue Memorandum Circular (RMC) No. 47-2026, dated May 19, 2026.

18/05/2026

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

18/05/2026

11/05/2026

11/05/2026

𝗣𝗹𝗮𝗻𝗻𝗶𝗻𝗴 𝘁𝗼 𝘀𝘁𝗮𝗿𝘁 𝘆𝗼𝘂𝗿 𝗼𝘄𝗻 𝗯𝘂𝘀𝗶𝗻𝗲𝘀𝘀 𝗼𝗿 𝗰𝗼𝗿𝗽𝗼𝗿𝗮𝘁𝗶𝗼𝗻?

Join the SEC CAN! Webinar on Company Registration and learn the essentials of registration with the SEC.

From the requirements and procedures to helpful tips for a smooth application process, we’ve got you covered. This webinar will be aired through the official page of the SEC Philippines.

🖥️ Mode: Facebook Live (www.fb.com/PhilippineSEC)
🔗 Registration Link: https://bit.ly/SEC-Company-Registration-Webinar
🗓️ Date: 21 May 2026 (Thursday)
🕑 Time: 2:00 PM - 3:00 PM

Start smart. Register right. Build your business with confidence with the SEC! 🇵🇭

06/05/2026

𝗕𝗜𝗥 𝗜𝗻𝘁𝗿𝗼𝗱𝘂𝗰𝗲𝘀 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗦𝗲𝗮𝗹 𝗕𝗮𝗱𝗴𝗲 𝗳𝗼𝗿 𝗢𝗻𝗹𝗶𝗻𝗲 𝗕𝘂𝘀𝗶𝗻𝗲𝘀𝘀𝗲𝘀

The Bureau of Internal Revenue (BIR) has released RMC No. 38-2026, requiring online businesses to display a BIR Registration Seal Badge as proof of registration.

This applies to online sellers, freelancers, professionals, vloggers, influencers, and all individuals earning through digital platforms.

🔒 To protect your privacy, you are no longer required to post your full Certificate of Registration (COR).
Instead, you should only display the BIR Registration Seal Badge generated through ORUS.

📍 Make sure the badge is visible on your:
• Website
• E-commerce platform
• Social media business page

You may place it in sections like “About Us” or “Business Permits.”

✔️ Stay compliant
✔️ Protect your personal information

06/05/2026

𝗕𝗜𝗥 𝗥𝗢𝗟𝗟𝗦 𝗢𝗨𝗧 𝗥𝗘𝗚𝗜𝗦𝗧𝗥𝗔𝗧𝗜𝗢𝗡 𝗦𝗘𝗔𝗟 𝗕𝗔𝗗𝗚𝗘 𝗔𝗡𝗗 𝗤𝗥-𝗘𝗡𝗔𝗕𝗟𝗘𝗗 𝗖𝗢𝗥 𝗙𝗢𝗥 𝗢𝗡𝗟𝗜𝗡𝗘 𝗕𝗨𝗦𝗜𝗡𝗘𝗦𝗦𝗘𝗦

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 38-2026, prescribing the issuance and mandatory posting of the BIR Registration Seal Badge for taxpayers engaged in online business activities.

The Circular covers digital economic participants, including online sellers, freelancers, professionals, vloggers, influencers, and other individuals earning income through digital platforms. It requires them to visibly display proof of registration through a BIR Registration Seal Badge on their websites, e-commerce platforms, or social media business pages.

To address data privacy concerns, the BIR clarified that taxpayers are no longer required to post their full Certificate of Registration (COR). Instead, only the BIR Registration Seal Badge generated via the Online Registration and Update System (ORUS) should be displayed to avoid exposing sensitive information such as the TIN and business address.

The BIR emphasized that the Registration Seal Badge serves as proof of registration for online transactions and must be posted in easily accessible sections of websites or platform pages, such as “About Us,” “Business Permits,” or equivalent sections.

Issuance of the Seal Badge is free of charge and may be secured electronically via ORUS or manually through the Revenue District Office (RDO). Taxpayers updating their registration online are required to pay the applicable ₱30.00 Documentary Stamp Tax (DST). Existing taxpayers are not required to replace their current COR without a QR Code. Still, they are encouraged to update their registration to avail of the Seal Badge for enhanced verification and compliance.

BIR Commissioner Charlito Martin R. Mendoza said the initiative forms part of the Bureau’s Revenue Collection and Base Protection efforts under BIR DARES.

“Revenue base protection is not only about enforcement after violations happen. It is also about ensuring that businesses operating in the digital marketplace are properly registered, visible, and accountable from the start. The Registration Seal Badge helps protect legitimate online sellers who comply with the law, and it also protects online buyers by giving them a simple and reliable way to verify if the business they are dealing with is registered with the BIR,” Commissioner Mendoza said.

05/05/2026

❤️

Lord, as I start this day, I surrender my small business to You.🙏🏻