A.O.B Tax and Accounting Services

23/10/2026

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 110-2026, establishing accreditation, security, and operational requirements for third-party Electronic Invoicing Solution Providers (ESPs).

Here are the key provisions of the circular:

• Accreditation Requirement: All ESPs must obtain an Electronic Invoicing Solutions Accreditation Certificate before offering their services commercially to taxpayers. The certificate is valid for five (5) years.

• Exemptions: Internally developed or licensed software used exclusively within a single taxpayer’s own infrastructure remains subject to existing Computerized Accounting System (CAS) and Point-of-Sale (POS) regulations.

• Comprehensive Evaluation: ESPs must undergo technical assessments, cybersecurity evaluations, stress testing, and fit-and-proper checks. They must also demonstrate at least three (3) years of operational experience, processing a minimum of five million transactions and maintaining 1,000 active accounts annually.

• Data Transmission: Electronic invoices and sales data must be transmitted to the BIR in real time or near real time, within a maximum of three (3) calendar days.

• Transparent Fees and No Lock-In: ESPs are prohibited from imposing hidden termination or data-migration fees. They must also ensure taxpayers retain access to their data, even in cases of disputes.

• Taxpayer Responsibility: Engaging an ESP does not relieve taxpayers of their legal obligations to issue valid invoices, accurately report sales, and pay the correct taxes.

Taxpayers and businesses are encouraged to stay informed of the latest BIR regulations to ensure compliance with electronic invoicing requirements.

Source: Bureau of Internal Revenue (BIR) website

21/10/2026

Attention March 2026 Emergency Loan Borrowers!

Magsisimula na ang iyong loan amortization ngayong OCTOBER 2026, matapos ang iyong 6-month moratorium period.

17/10/2026

14/10/2026

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 110-2026, outlining the accreditation requirements, security measures, and operational standards for third-party e-invoicing service providers (ESPs).

Here are the important highlights:

• Accreditation of ESPs: All ESPs must obtain an Electronic Invoicing Solutions Accreditation Certificate before commercially providing services to taxpayers. The certificate will remain valid for five years.

• Exemptions: Software developed internally or licensed for exclusive use within a single taxpayer’s own system will continue to follow the existing Computerized Accounting System (CAS) and Point-of-Sale (POS) regulations.

• Accreditation and Compliance Standards: ESPs must pass comprehensive technical assessments, cybersecurity evaluations, stress tests, and fit-and-proper evaluations. They must also demonstrate at least three years of experience, processing a minimum of five million transactions and maintaining at least 1,000 active accounts annually.

• Electronic Data Transmission: E-invoices and sales data must be transmitted in real time or near real time, within a maximum period of three calendar days.

• Transparent Fees and Data Access: ESPs are prohibited from imposing hidden termination or data-migration fees. Taxpayers must also retain access to their data, even in cases involving disputes.

• Continued Taxpayer Obligations: Engaging an ESP does not exempt taxpayers from their responsibility to issue valid invoices, properly declare sales, and pay the correct taxes.

Source: Bureau of Internal Revenue (BIR) website

02/10/2026

BIR EXTENDS DEADLINE FOR DISPLAY OF REGISTRATION SEAL BADGE

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 99-2026, reiterating the requirement to display proof of BIR registration pursuant to Revenue Regulations (RR) No. 7-2024 and RR No. 15-2024.

The RMC also provides an extension of the compliance period for securing and displaying the BIR Registration Seal Badge.

Key Points:

• The deadline to secure and display the BIR Registration Seal Badge has been extended to October 31, 2026.

• Taxpayers who have not yet displayed the badge are given until October 31, 2026, to comply without incurring penalties solely due to non-display.

• The requirement covers online sellers, online merchants, digital platform operators, and individuals or businesses engaged in selling goods or services electronically, including those maintaining an online business presence.

• The BIR Registration Seal Badge must be prominently displayed on official websites, e-commerce or e-marketplace storefronts, and business-related social media pages.

Taxpayers covered by the requirement are encouraged to secure and properly display their BIR Registration Seal Badge before the extended deadline.

Source: Bureau of Internal Revenue (BIR)

02/10/2026

BIR ISSUES GUIDELINES ON THE ISSUANCE OF ELECTRONIC INVOICES

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 98-2026, providing the policies and guidelines on the issuance of electronic invoices pursuant to Revenue Regulations (RR) No. 8-2022 and RR No. 15-2025, as amended by RR No. 26-2025.

Coverage

• Mandatory for Large Taxpayers, e-commerce/online sellers classified as Small, Medium, or Large, and taxpayers using Computerized Accounting Systems (CAS), Computerized Bookkeeping Systems (CBA) with e-invoicing, or other invoicing software.

• Micro Taxpayers are exempt from the mandatory e-invoicing requirement.

• Other taxpayers not covered by the mandatory requirement may voluntarily adopt e-invoicing by securing a Permit to Issue (PTI).

• Covered taxpayers must comply with the e-invoicing requirements on or before December 31, 2026.

Key Requirements

• Covered taxpayers must secure a Permit to Issue (PTI) Electronic Invoice from their respective RDO or LT Office before issuing e-invoices.

• Taxpayers must obtain an Electronic Invoicing and Sales Reporting (EIS) Certification through https://eis-cert.bir.gov.ph within six (6) months from the issuance of the PTI to avoid revocation of the permit.

• E-invoicing systems must support structured formats that can be converted into the BIR-prescribed JSON format.

• Documents prepared using MS Word, MS Excel, Google Docs, or Google Sheets are not considered valid electronic invoices.

• Once covered, the e-invoicing requirement applies company-wide, including the Head Office and all branch offices.

Operational Guidelines

• E-invoices may be delivered through email, applications, QR codes, or other electronic platforms. However, a printed copy must be provided upon the customer's request.

• Issued e-invoices cannot be modified or deleted. Authorized Credit Notes or Credit Memos should be used for deductions, while a new e-invoice should be issued for additional charges.

• In case of system downtime, taxpayers may issue authorized manual paper invoices. These must be converted into e-invoices once the system becomes operational again.

Taxpayers covered by the e-invoicing requirement are encouraged to prepare their systems and secure the necessary permits and certifications ahead of the December 31, 2026 compliance deadline.

Source: Bureau of Internal Revenue (BIR)

25/09/2026

📢 ADVISORY | e-Invoicing Service Providers (ESPs)

The Bureau of Internal Revenue (BIR) reminds the public that, as of September 14, 2026, no entity has been officially accredited, authorized, certified, recognized, or endorsed by the BIR as an official e-Invoicing Service Provider (ESP), partner, representative, or solution provider.

⚠️ Taxpayers and the public are advised to exercise caution and verify any claims of BIR accreditation or authorization through official BIR issuances and communication channels.

Meanwhile, pending the release of the policies, guidelines, accreditation requirements, and implementation framework for the Electronic Invoicing Program, the BIR has temporarily suspended ESP-related meetings, consultations, presentations, product demonstrations, business proposals, and similar engagements.

📌 Please wait for official BIR announcements and guidelines concerning ESP accreditation, participation, onboarding, and technical integration.

📄 Read the full Public Advisory:
https://tinyurl.com/eInvoicingServiceProviders

Source from: BIR FB PAGE

19/09/2026

BIR UPDATE: VAT REMOVED ON POWER SYSTEM LOSS CHARGES

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 97-2026, providing clarification on the Value-Added Tax (VAT) treatment of power system loss charges.

Key takeaways:

• Allowable system loss charges, within the cap approved by the Energy Regulatory Commission (ERC), are now considered government-mandated pass-through costs and will no longer be included in gross sales for VAT purposes.

• Output VAT and withholding VAT will no longer be imposed on the system loss portion of electricity bills, which may help lower the overall cost for consumers.

• Generation companies, the National Grid Corporation of the Philippines (NGCP), distribution utilities, and electric cooperatives are required to separately itemize system loss charges in monthly electricity bills to qualify for the VAT exclusion.

Note: The exclusion applies strictly to VAT and does not cover income taxes.

Source: Bureau of Internal Revenue (BIR)

06/09/2026

𝗕𝗜𝗥 𝗟𝗔𝗨𝗡𝗖𝗛𝗘𝗦 𝗡𝗘𝗪 𝗔𝗨𝗗𝗜𝗧 𝗣𝗥𝗢𝗚𝗥𝗔𝗠 𝗧𝗢 𝗦𝗧𝗥𝗘𝗡𝗚𝗧𝗛𝗘𝗡 𝗥𝗜𝗦𝗞-𝗕𝗔𝗦𝗘𝗗 𝗔𝗨𝗗𝗜𝗧𝗦 𝗔𝗡𝗗 𝗔𝗖𝗖𝗢𝗨𝗡𝗧𝗔𝗕𝗜𝗟𝗜𝗧𝗬

The Bureau of Internal Revenue (BIR), under Commissioner Charlito Martin R. Mendoza, has introduced a new BIR Audit Program aimed at establishing a more uniform, risk-based, and accountable audit process nationwide.

Under Revenue Memorandum Order (RMO) No. 22-2026, issued on August 24, 2026, the BIR consolidated its previous audit programs and strengthened the reforms introduced earlier this year through RMO No. 1-2026.

The new program focuses on the following key reforms:

📌 𝗦𝗶𝗻𝗴𝗹𝗲-𝗜𝗻𝘀𝘁𝗮𝗻𝗰𝗲 𝗔𝘂𝗱𝗶𝘁 𝗙𝗿𝗮𝗺𝗲𝘄𝗼𝗿𝗸
Generally, only one electronic Letter of Authority (eLA) may be issued to a taxpayer for each taxable year, subject to specific exceptions. Audits are also limited to the tax types and taxable periods covered by the authority.

📌 𝗥𝗶𝘀𝗸-𝗕𝗮𝘀𝗲𝗱 𝗧𝗮𝘅𝗽𝗮𝘆𝗲𝗿 𝗦𝗲𝗹𝗲𝗰𝘁𝗶𝗼𝗻
Priority cases will be selected through system-assisted processes using verifiable data. Taxpayer identities will be anonymized during selection and assignment, as far as practicable, to help minimize discretion and ensure fairer case distribution.

📌 𝗥𝗲𝘃𝗮𝗹𝗶𝗱𝗮 𝗼𝗿 “𝗔𝘂𝗱𝗶𝘁 𝗼𝗳 𝗔𝘂𝗱𝗶𝘁𝗼𝗿𝘀”
Audit reports and assessments may undergo technical and quality reviews to ensure that findings are properly supported by facts and law and that due process has been observed.

📌 𝗦𝘁𝗿𝗼𝗻𝗴𝗲𝗿 𝗔𝗰𝗰𝗼𝘂𝗻𝘁𝗮𝗯𝗶𝗹𝗶𝘁𝘆
Revenue officers and officials are required to comply with prescribed audit procedures, timelines, documentation, and monitoring requirements. Unauthorized audits, improper case classification, unjustified delays, and other violations may result in administrative sanctions and other liabilities.

The strengthened audit framework supports the BIR’s DARES agenda, particularly its focus on Audit Reform and Accountability and Digital and Data Transformation. It also aims to make tax administration more predictable, transparent, and taxpayer-centric by directing audit resources toward higher-risk cases while providing stronger safeguards for taxpayers.

According to Commissioner Mendoza, fair treatment of taxpayers and firm enforcement of tax laws must go hand in hand. A credible audit system requires clear rules, proper procedures, reliable data, and accountability at every stage of the audit process.

📄 𝗥𝗲𝗮𝗱 𝘁𝗵𝗲 𝗳𝘂𝗹𝗹 𝗥𝗠𝗢 𝗡𝗼. 𝟮𝟮-𝟮𝟬𝟮𝟲 𝗵𝗲𝗿𝗲:
[https://bir-cdn.bir.gov.ph/BIR/pdf/RMO%20No.%2022-2026_redacted.pdf](https://bir-cdn.bir.gov.ph/BIR/pdf/RMO%20No.%2022-2026_redacted.pdf)

Source from: BIR FB PAGE

04/09/2026