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UNA Tax and Accounting Offers services such as : Taxation, General Accounting, and Auditing

Paid a tax you didn't owe? BIR has updated where you file your refund claim.Two recent issuances, RMO No. 25-2026 and RM...
30/09/2026

Paid a tax you didn't owe? BIR has updated where you file your refund claim.

Two recent issuances, RMO No. 25-2026 and RMC No. 103-2026, amend the 2024 rules for refunds of taxes erroneously or illegally collected, or penalties imposed without authority (Section 204(C) of the Tax Code).

โœ…๐—–๐—š๐—ง ๐—ผ๐—ป ๐—ฟ๐—ฒ๐—ฎ๐—น ๐—ฝ๐—ฟ๐—ผ๐—ฝ๐—ฒ๐—ฟ๐˜๐˜† ๐˜€๐—ฎ๐—น๐—ฒ๐˜€ (๐—ฎ๐—ป๐—ฑ ๐—ฟ๐—ฒ๐—น๐—ฎ๐˜๐—ฒ๐—ฑ ๐——๐—ฆ๐—ง): file BIR Form 1914 at the RDO where the property is located
โœ…๐—”๐—น๐—น ๐—ผ๐˜๐—ต๐—ฒ๐—ฟ ๐—ฐ๐—น๐—ฎ๐—ถ๐—บ๐˜€: file at your RDO, or your LTAD/LTD if you're under the Large Taxpayers Service
โœ…Both take effect immediately

Filing at the wrong office wastes time you may not have. Message us if you're preparing a claim.

Applying for the BIR's one-time abatement? You'll need the newest eBIRForms.BIR RMC No. 104-2026 releases Offline eBIRFo...
30/09/2026

Applying for the BIR's one-time abatement? You'll need the newest eBIRForms.

BIR RMC No. 104-2026 releases Offline eBIRForms Package v7.9.6.2, now downloadable at bir.gov.ph.

โœ…BIR Form 0605 now has ATCs MC350 (individuals) and MC351 (corporations) for the micro taxpayer abatement
โœ…New tax type code MA added to Form 0605
โœ…Fixes for Forms 1601-FQ, 1603Q, 1702Q, and 1801
โœ…Versions 7.9.6.0 and 7.9.6.1 still work, except for the corrected forms

The abatement window closes December 31, 2026. Need help applying? Message us.๐Ÿ’ฌ

LPG and kerosene excise taxes are suspended again. ๐Ÿ”ฅ๐—ง๐—ต๐—ฒ ๐—•๐—œ๐—ฅ ๐—ต๐—ฎ๐˜€ ๐—ถ๐˜€๐˜€๐˜‚๐—ฒ๐—ฑ ๐—ฅ๐— ๐—– ๐—ก๐—ผ. ๐Ÿญ๐Ÿฌ๐Ÿฌ-๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ, ๐—ถ๐—บ๐—ฝ๐—น๐—ฒ๐—บ๐—ฒ๐—ป๐˜๐—ถ๐—ป๐—ด ๐—˜๐˜…๐—ฒ๐—ฐ๐˜‚๐˜๐—ถ๐˜ƒ๐—ฒ ๐—ข๐—ฟ๐—ฑ๐—ฒ๐—ฟ ๐—ก๐—ผ...
29/09/2026

LPG and kerosene excise taxes are suspended again. ๐Ÿ”ฅ

๐—ง๐—ต๐—ฒ ๐—•๐—œ๐—ฅ ๐—ต๐—ฎ๐˜€ ๐—ถ๐˜€๐˜€๐˜‚๐—ฒ๐—ฑ ๐—ฅ๐— ๐—– ๐—ก๐—ผ. ๐Ÿญ๐Ÿฌ๐Ÿฌ-๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ, ๐—ถ๐—บ๐—ฝ๐—น๐—ฒ๐—บ๐—ฒ๐—ป๐˜๐—ถ๐—ป๐—ด ๐—˜๐˜…๐—ฒ๐—ฐ๐˜‚๐˜๐—ถ๐˜ƒ๐—ฒ ๐—ข๐—ฟ๐—ฑ๐—ฒ๐—ฟ ๐—ก๐—ผ. ๐Ÿญ๐Ÿฎ๐Ÿฑ. ๐—›๐—ฒ๐—ฟ๐—ฒ'๐˜€ ๐˜„๐—ต๐—ฎ๐˜ ๐—ฏ๐˜‚๐˜€๐—ถ๐—ป๐—ฒ๐˜€๐˜€๐—ฒ๐˜€ ๐˜€๐—ต๐—ผ๐˜‚๐—น๐—ฑ ๐—ธ๐—ป๐—ผ๐˜„:

โœ…๐—–๐—ผ๐˜ƒ๐—ฒ๐—ฟ๐—ฒ๐—ฑ: LPG (except when used as petrochemical raw material or as motor fuel) and kerosene (except aviation fuel)
โœ…N๐—ผ๐˜ ๐—ฐ๐—ผ๐˜ƒ๐—ฒ๐—ฟ๐—ฒ๐—ฑ: Diesel and gasoline โ€” excise rates stay the same
โœ…H๐—ผ๐˜„ ๐—น๐—ผ๐—ป๐—ด: Rates snap back automatically once Dubai crude averages below US$80/barrel (plus one week), or after three months โ€” whichever comes first
โœ…๐—ฅ๐—ฒ๐—ฎ๐—น๐—ถ๐˜๐˜† ๐—ฐ๐—ต๐—ฒ๐—ฐ๐—ธ: Analysts estimate LPG relief at roughly โ‚ฑ3/kg, which world price movements could offset

Running a kitchen, bakery, or food stall? Watch your next LPG invoice, but don't bake the savings into your budget just yet.

Questions on how this affects your costs? Message us. ๐Ÿ“ฉ

๐—œ๐˜€ ๐˜†๐—ผ๐˜‚๐—ฟ ๐—ฒ-๐—ถ๐—ป๐˜ƒ๐—ผ๐—ถ๐—ฐ๐—ถ๐—ป๐—ด ๐˜ƒ๐—ฒ๐—ป๐—ฑ๐—ผ๐—ฟ ๐—ฐ๐—ฎ๐—น๐—น๐—ถ๐—ป๐—ด ๐—ถ๐˜๐˜€๐—ฒ๐—น๐—ณ "๐—•๐—œ๐—ฅ-๐—ฎ๐—ฐ๐—ฐ๐—ฟ๐—ฒ๐—ฑ๐—ถ๐˜๐—ฒ๐—ฑ"? ๐—ง๐—ต๐—ฒ ๐—•๐—œ๐—ฅ ๐˜€๐—ฎ๐˜†๐˜€ ๐˜๐—ต๐—ฎ๐˜ ๐˜€๐˜๐—ฎ๐˜๐˜‚๐˜€ ๐—ฑ๐—ผ๐—ฒ๐˜€๐—ป'๐˜ ๐—ฒ๐˜…๐—ถ๐˜€๐˜ ๐˜†๐—ฒ๐˜.In a Public Advis...
28/09/2026

๐—œ๐˜€ ๐˜†๐—ผ๐˜‚๐—ฟ ๐—ฒ-๐—ถ๐—ป๐˜ƒ๐—ผ๐—ถ๐—ฐ๐—ถ๐—ป๐—ด ๐˜ƒ๐—ฒ๐—ป๐—ฑ๐—ผ๐—ฟ ๐—ฐ๐—ฎ๐—น๐—น๐—ถ๐—ป๐—ด ๐—ถ๐˜๐˜€๐—ฒ๐—น๐—ณ "๐—•๐—œ๐—ฅ-๐—ฎ๐—ฐ๐—ฐ๐—ฟ๐—ฒ๐—ฑ๐—ถ๐˜๐—ฒ๐—ฑ"? ๐—ง๐—ต๐—ฒ ๐—•๐—œ๐—ฅ ๐˜€๐—ฎ๐˜†๐˜€ ๐˜๐—ต๐—ฎ๐˜ ๐˜€๐˜๐—ฎ๐˜๐˜‚๐˜€ ๐—ฑ๐—ผ๐—ฒ๐˜€๐—ป'๐˜ ๐—ฒ๐˜…๐—ถ๐˜€๐˜ ๐˜†๐—ฒ๐˜.

In a Public Advisory dated September 14, 2026, the BIR clarified:

โœ…It has not accredited, certified, or endorsed any e-invoicing service provider (ESP), partner, or solution provider
โœ…No one may claim to be BIR-accredited or officially affiliated as an ESP, in any medium
โœ…It has paused meetings, demos, and proposals from ESPs until its accreditation framework is issued

With the December 31, 2026 e-invoicing deadline for covered taxpayers approaching, choose a system for what it can actually do, not for a badge it can't have yet.

Unsure about a vendor's claims? Message us.๐Ÿ’ฌ

๐—ง๐—ต๐—ฒ ๐—•๐—œ๐—ฅ ๐—ต๐—ฎ๐˜€ ๐—ฟ๐—ฒ๐—น๐—ฒ๐—ฎ๐˜€๐—ฒ๐—ฑ โ‚ฑ2๐Ÿฏ.๐Ÿฒ๐Ÿณ ๐—ฏ๐—ถ๐—น๐—น๐—ถ๐—ผ๐—ป ๐—ถ๐—ป ๐˜๐—ฎ๐˜… ๐—ฟ๐—ฒ๐—ณ๐˜‚๐—ป๐—ฑ๐˜€, ๐—ฝ๐—ฒ๐—ฟ ๐—ถ๐˜๐˜€ ๐—ฆ๐—ฒ๐—ฝ๐˜๐—ฒ๐—บ๐—ฏ๐—ฒ๐—ฟ ๐Ÿฎ๐Ÿฏ, ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ ๐—ฝ๐—ฟ๐—ฒ๐˜€๐˜€ ๐—ฟ๐—ฒ๐—น๐—ฒ๐—ฎ๐˜€๐—ฒ.For businesses with pending...
25/09/2026

๐—ง๐—ต๐—ฒ ๐—•๐—œ๐—ฅ ๐—ต๐—ฎ๐˜€ ๐—ฟ๐—ฒ๐—น๐—ฒ๐—ฎ๐˜€๐—ฒ๐—ฑ โ‚ฑ2๐Ÿฏ.๐Ÿฒ๐Ÿณ ๐—ฏ๐—ถ๐—น๐—น๐—ถ๐—ผ๐—ป ๐—ถ๐—ป ๐˜๐—ฎ๐˜… ๐—ฟ๐—ฒ๐—ณ๐˜‚๐—ป๐—ฑ๐˜€, ๐—ฝ๐—ฒ๐—ฟ ๐—ถ๐˜๐˜€ ๐—ฆ๐—ฒ๐—ฝ๐˜๐—ฒ๐—บ๐—ฏ๐—ฒ๐—ฟ ๐Ÿฎ๐Ÿฏ, ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ ๐—ฝ๐—ฟ๐—ฒ๐˜€๐˜€ ๐—ฟ๐—ฒ๐—น๐—ฒ๐—ฎ๐˜€๐—ฒ.

For businesses with pending refund claims, that's a signal refunds are moving. It's also a reminder that the BIR only pays out on claims it can process cleanly.

If you're claiming a refund, make sure:

โœ…Your invoices and supporting documents are complete and consistent
โœ…Your returns match your books
โœ…You file within the prescribed period

Export-oriented enterprises: you can also claim VAT refunds on eligible purchases while waiting for DTI zero-rating certification, under RMC 96-2026.

Questions about your refund claim? Message us.๐Ÿ’ฌ

๐—ข๐—ป๐—น๐—ถ๐—ป๐—ฒ ๐˜€๐—ฒ๐—น๐—น๐—ฒ๐—ฟ๐˜€: ๐˜†๐—ผ๐˜‚ ๐—ป๐—ผ๐˜„ ๐—ต๐—ฎ๐˜ƒ๐—ฒ ๐˜‚๐—ป๐˜๐—ถ๐—น ๐—ข๐—ฐ๐˜๐—ผ๐—ฏ๐—ฒ๐—ฟ ๐Ÿฏ๐Ÿญ, ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ ๐˜๐—ผ ๐—ฑ๐—ถ๐˜€๐—ฝ๐—น๐—ฎ๐˜† ๐˜†๐—ผ๐˜‚๐—ฟ ๐—•๐—œ๐—ฅ ๐—ฅ๐—ฒ๐—ด๐—ถ๐˜€๐˜๐—ฟ๐—ฎ๐˜๐—ถ๐—ผ๐—ป ๐—ฆ๐—ฒ๐—ฎ๐—น ๐—•๐—ฎ๐—ฑ๐—ด๐—ฒ.The BIR's RMC No. 099-20...
25/09/2026

๐—ข๐—ป๐—น๐—ถ๐—ป๐—ฒ ๐˜€๐—ฒ๐—น๐—น๐—ฒ๐—ฟ๐˜€: ๐˜†๐—ผ๐˜‚ ๐—ป๐—ผ๐˜„ ๐—ต๐—ฎ๐˜ƒ๐—ฒ ๐˜‚๐—ป๐˜๐—ถ๐—น ๐—ข๐—ฐ๐˜๐—ผ๐—ฏ๐—ฒ๐—ฟ ๐Ÿฏ๐Ÿญ, ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ ๐˜๐—ผ ๐—ฑ๐—ถ๐˜€๐—ฝ๐—น๐—ฎ๐˜† ๐˜†๐—ผ๐˜‚๐—ฟ ๐—•๐—œ๐—ฅ ๐—ฅ๐—ฒ๐—ด๐—ถ๐˜€๐˜๐—ฟ๐—ฎ๐˜๐—ถ๐—ผ๐—ป ๐—ฆ๐—ฒ๐—ฎ๐—น ๐—•๐—ฎ๐—ฑ๐—ด๐—ฒ.

The BIR's RMC No. 099-2026 (released September 24) gives covered taxpayers extra time before penalties for not displaying the badge can apply.

W๐—ต๐—ผ'๐˜€ ๐—ฐ๐—ผ๐˜ƒ๐—ฒ๐—ฟ๐—ฒ๐—ฑ:

โœ…Online sellers and merchants
โœ…Anyone selling goods or services through digital platforms
โœ…Businesses and professionals with an online presence

Where to post it: your website, online shop, e-marketplace seller page, and business social media pages.

The badge is free. Get it through ORUS or your RDO, and post only the badge, not your full COR.

Need help securing yours? Message us.๐Ÿ’ฌ

๐—ฅ๐—ฎ๐—ถ๐˜€๐—ถ๐—ป๐—ด ๐—ฐ๐—ฎ๐—ฝ๐—ถ๐˜๐—ฎ๐—น ๐—ณ๐—ผ๐—ฟ ๐˜†๐—ผ๐˜‚๐—ฟ ๐˜€๐˜๐—ฎ๐—ฟ๐˜๐˜‚๐—ฝ ๐—ผ๐—ฟ ๐—ฆ๐— ๐—˜? ๐—ง๐—ต๐—ฒ ๐—ฆ๐—˜๐—– ๐˜„๐—ฎ๐—ป๐˜๐˜€ ๐˜๐—ผ ๐—ฟ๐—ฎ๐—ถ๐˜€๐—ฒ ๐˜๐—ต๐—ฒ ๐—ฐ๐—ฟ๐—ผ๐˜„๐—ฑ๐—ณ๐˜‚๐—ป๐—ฑ๐—ถ๐—ป๐—ด ๐—ฐ๐—ฒ๐—ถ๐—น๐—ถ๐—ป๐—ด.The SEC has released draft amen...
23/09/2026

๐—ฅ๐—ฎ๐—ถ๐˜€๐—ถ๐—ป๐—ด ๐—ฐ๐—ฎ๐—ฝ๐—ถ๐˜๐—ฎ๐—น ๐—ณ๐—ผ๐—ฟ ๐˜†๐—ผ๐˜‚๐—ฟ ๐˜€๐˜๐—ฎ๐—ฟ๐˜๐˜‚๐—ฝ ๐—ผ๐—ฟ ๐—ฆ๐— ๐—˜? ๐—ง๐—ต๐—ฒ ๐—ฆ๐—˜๐—– ๐˜„๐—ฎ๐—ป๐˜๐˜€ ๐˜๐—ผ ๐—ฟ๐—ฎ๐—ถ๐˜€๐—ฒ ๐˜๐—ต๐—ฒ ๐—ฐ๐—ฟ๐—ผ๐˜„๐—ฑ๐—ณ๐˜‚๐—ป๐—ฑ๐—ถ๐—ป๐—ด ๐—ฐ๐—ฒ๐—ถ๐—น๐—ถ๐—ป๐—ด.

The SEC has released draft amendments to its 2019 crowdfunding rules (SEC MC No. 14, s. 2019). Key proposals:

โœ…Issuers could raise up to โ‚ฑ25 million in 12 months from any investor, up from โ‚ฑ10M
Up to โ‚ฑ100 million if offered to qualified investors
โœ…Only SEC-registered broker-dealers and investment houses could act as crowdfunding intermediaries
โœ…Retail investor caps would stay at 5% of annual income (income up to โ‚ฑ2M) or 10% (above โ‚ฑ2M)
โœ…Both equity-based and debt-based crowdfunding would be covered, with new disclosure rules

These are proposed rules and not yet in effect. We'll post an update when the final circular is out.

"

The SEC has ordered online lending app CredLadder to stop operating.๐—จ๐—ป๐—ฑ๐—ฒ๐—ฟ ๐—ฆ๐—˜๐—– ๐—˜๐—œ๐—ฃ๐—— ๐—–๐——๐—ข ๐—–๐—ฎ๐˜€๐—ฒ ๐—ก๐—ผ. ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ-๐Ÿฌ๐Ÿฌ๐Ÿฎ๐Ÿญ, ๐˜๐—ต๐—ฒ ๐—ฆ๐—˜๐—– ๐—ณ๐—ผ๐˜‚๐—ป๐—ฑ...
23/09/2026

The SEC has ordered online lending app CredLadder to stop operating.

๐—จ๐—ป๐—ฑ๐—ฒ๐—ฟ ๐—ฆ๐—˜๐—– ๐—˜๐—œ๐—ฃ๐—— ๐—–๐——๐—ข ๐—–๐—ฎ๐˜€๐—ฒ ๐—ก๐—ผ. ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ-๐Ÿฌ๐Ÿฌ๐Ÿฎ๐Ÿญ, ๐˜๐—ต๐—ฒ ๐—ฆ๐—˜๐—– ๐—ณ๐—ผ๐˜‚๐—ป๐—ฑ ๐˜๐—ต๐—ฎ๐˜ ๐—–๐—ฟ๐—ฒ๐—ฑ๐—Ÿ๐—ฎ๐—ฑ๐—ฑ๐—ฒ๐—ฟ:

โœ…Operates an unrecorded online lending platform, which isn't allowed under SEC rules
โœ…Charges excessive interest
โœ…Uses abusive collection practices, including humiliating and threatening messages to borrowers

The order cites the Financial Products and Services Consumer Protection Act (RA 11765) and the Lending Company Regulation Act (RA 9474).

Before borrowing from any app, check that it's on the SEC's list of recorded online lending platforms. Harassment by collectors can be reported to the SEC.

๐— ๐—ฒ๐˜๐—ฟ๐—ผ ๐— ๐—ฎ๐—ป๐—ถ๐—น๐—ฎ ๐—ฏ๐˜‚๐˜€๐—ถ๐—ป๐—ฒ๐˜€๐˜€๐—ฒ๐˜€: ๐—ก๐—ผ๐˜ƒ ๐Ÿญ๐Ÿฒโ€“1๐Ÿด ๐—ฎ๐—ฟ๐—ฒ ๐—ป๐—ผ๐˜„ ๐˜€๐—ฝ๐—ฒ๐—ฐ๐—ถ๐—ฎ๐—น ๐—ป๐—ผ๐—ป-๐˜„๐—ผ๐—ฟ๐—ธ๐—ถ๐—ป๐—ด ๐—ฑ๐—ฎ๐˜†๐˜€. ๐—œ๐˜€ ๐˜†๐—ผ๐˜‚๐—ฟ ๐—ฝ๐—ฎ๐˜†๐—ฟ๐—ผ๐—น๐—น ๐—ฟ๐—ฒ๐—ฎ๐—ฑ๐˜†?Under Proclamation No. 1447, ...
23/09/2026

๐— ๐—ฒ๐˜๐—ฟ๐—ผ ๐— ๐—ฎ๐—ป๐—ถ๐—น๐—ฎ ๐—ฏ๐˜‚๐˜€๐—ถ๐—ป๐—ฒ๐˜€๐˜€๐—ฒ๐˜€: ๐—ก๐—ผ๐˜ƒ ๐Ÿญ๐Ÿฒโ€“1๐Ÿด ๐—ฎ๐—ฟ๐—ฒ ๐—ป๐—ผ๐˜„ ๐˜€๐—ฝ๐—ฒ๐—ฐ๐—ถ๐—ฎ๐—น ๐—ป๐—ผ๐—ป-๐˜„๐—ผ๐—ฟ๐—ธ๐—ถ๐—ป๐—ด ๐—ฑ๐—ฎ๐˜†๐˜€. ๐—œ๐˜€ ๐˜†๐—ผ๐˜‚๐—ฟ ๐—ฝ๐—ฎ๐˜†๐—ฟ๐—ผ๐—น๐—น ๐—ฟ๐—ฒ๐—ฎ๐—ฑ๐˜†?

Under Proclamation No. 1447, Malacaรฑang declared ๐—ก๐—ผ๐˜ƒ๐—ฒ๐—บ๐—ฏ๐—ฒ๐—ฟ ๐Ÿญ๐Ÿฒโ€“1๐Ÿด, ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ (๐— ๐—ผ๐—ป๐—ฑ๐—ฎ๐˜† ๐˜๐—ผ ๐—ช๐—ฒ๐—ฑ๐—ป๐—ฒ๐˜€๐—ฑ๐—ฎ๐˜†) special (non-working) days in NCR for the 49th ASEAN Summit.

S๐˜๐—ฎ๐—ป๐—ฑ๐—ฎ๐—ฟ๐—ฑ ๐˜€๐—ฝ๐—ฒ๐—ฐ๐—ถ๐—ฎ๐—น ๐—ป๐—ผ๐—ป-๐˜„๐—ผ๐—ฟ๐—ธ๐—ถ๐—ป๐—ด ๐—ฑ๐—ฎ๐˜† ๐—ฟ๐˜‚๐—น๐—ฒ๐˜€:

โœ…No work: no pay, unless your company policy or CBA provides otherwise
โœ…Worked (first 8 hours): 130% of the basic wage
โœ…Worked on a rest day: 150% of the basic wage
โœ…Overtime: an extra 30% of the hourly rate on top

DOLE is expected to release a formal pay advisory. We'll update this post when it's out.

๐—•๐—œ๐—ฅ ๐—ท๐˜‚๐˜€๐˜ ๐—ฟ๐—ฒ๐—น๐—ฒ๐—ฎ๐˜€๐—ฒ๐—ฑ ๐˜๐—ต๐—ฒ ๐—ฟ๐˜‚๐—น๐—ฒ๐˜€ ๐—ผ๐—ป ๐—ฒ-๐—ถ๐—ป๐˜ƒ๐—ผ๐—ถ๐—ฐ๐—ถ๐—ป๐—ด, ๐—ฎ๐—ป๐—ฑ ๐˜๐—ต๐—ฒ ๐——๐—ฒ๐—ฐ ๐Ÿฏ๐Ÿญ, ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ ๐—ฑ๐—ฒ๐—ฎ๐—ฑ๐—น๐—ถ๐—ป๐—ฒ ๐—ถ๐˜€ ๐—ฎ๐—ฏ๐—ผ๐˜‚๐˜ ๐Ÿญ๐Ÿฐ ๐˜„๐—ฒ๐—ฒ๐—ธ๐˜€ ๐—ฎ๐˜„๐—ฎ๐˜†.Revenue Memorandum Circ...
23/09/2026

๐—•๐—œ๐—ฅ ๐—ท๐˜‚๐˜€๐˜ ๐—ฟ๐—ฒ๐—น๐—ฒ๐—ฎ๐˜€๐—ฒ๐—ฑ ๐˜๐—ต๐—ฒ ๐—ฟ๐˜‚๐—น๐—ฒ๐˜€ ๐—ผ๐—ป ๐—ฒ-๐—ถ๐—ป๐˜ƒ๐—ผ๐—ถ๐—ฐ๐—ถ๐—ป๐—ด, ๐—ฎ๐—ป๐—ฑ ๐˜๐—ต๐—ฒ ๐——๐—ฒ๐—ฐ ๐Ÿฏ๐Ÿญ, ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ ๐—ฑ๐—ฒ๐—ฎ๐—ฑ๐—น๐—ถ๐—ป๐—ฒ ๐—ถ๐˜€ ๐—ฎ๐—ฏ๐—ผ๐˜‚๐˜ ๐Ÿญ๐Ÿฐ ๐˜„๐—ฒ๐—ฒ๐—ธ๐˜€ ๐—ฎ๐˜„๐—ฎ๐˜†.

Revenue Memorandum Circular No. 098-2026 sets the policies and guidelines for issuing electronic invoices under RR 8-2022 and RR 11-2025, as amended by RR 26-2025.

๐—–๐—ผ๐˜ƒ๐—ฒ๐—ฟ๐—ฒ๐—ฑ ๐˜๐—ฎ๐˜…๐—ฝ๐—ฎ๐˜†๐—ฒ๐—ฟ๐˜€:

โœ…E-commerce or online sellers classified as small, medium or large (micro taxpayers are exempt)
โœ…Taxpayers under the Large Taxpayers Service
โœ…Large taxpayers under the EOPT Act
โœ…Businesses using CAS, CBA or other invoicing software

Key point: a PDF or scanned invoice is not an e-invoice. It must be system-generated in a structured, machine-readable format. A CAS permit also doesn't let you issue e-invoices by itself; you need a separate Permit to Issue (PTI).

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