A.O.B Tax and Accounting Services

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

27/08/2026

The Bureau of Internal Revenue (BIR) has recently issued Revenue Memorandum Order (RMO) No. 22-2026, introducing consolidated and revised policies, guidelines, and procedures for the BIR Audit Program.

Here are some of the key changes:

• Single-Instance Audit – Taxpayers will generally be subject to only one (1) electronic Letter of Authority (eLA) for a specific taxable year, covering all applicable internal revenue taxes.

• Anonymized and Risk-Based Selection – Audit cases will be selected through a system-assisted, data-driven process. To promote fairness, taxpayer identities are concealed during the case assignment stage.

• Targeted Audits – Audit cases are classified as either Mandatory Cases, such as tax refund claims, One-Time Transactions, and tax clearance requests, or Priority Cases, such as taxpayers with significant decreases in sales or substantial net losses.

• Capped Workloads – A Revenue Officer (RO) may handle a maximum of 30 pending priority cases at any given time.

• Strict Timelines – Investigation reports must generally be submitted within 180 days for Regional cases and 240 days for Large Taxpayers Service (LTS) cases, counted from the date of the eLA.

• Taxpayer Venue Options – Taxpayers may coordinate with the BIR regarding the venue for the examination of their records. They may submit documents to the BIR office or have the examination conducted at their principal place of business.

• “Audit of Auditors” – To ensure quality and accountability, audit reports and assessments may undergo a “revalida” or technical review by the BIR.

These revisions aim to make the BIR audit process more systematic, risk-based, efficient, and accountable.

Source: Bureau of Internal Revenue (BIR) website

18/08/2026

📢 BIR ADVISORY

The Bureau of Internal Revenue (BIR) reminds all concerned taxpayers, revenue officials, and employees who are currently using the eBIRForms Offline Package to download and install the latest version: eBIRForms Offline Package Version 7.9.6.0 or 7.9.6.1.

Please be advised that older versions of the eBIRForms Offline Package will be discontinued and will no longer be supported.

Taxpayers are encouraged to update as soon as possible and carefully follow the procedures in the accompanying User Manual, especially the instructions on backing up and restoring previously saved tax returns and related data.

Stay updated and make sure you are using the latest eBIRForms version to avoid any issues.

Source: Bureau of Internal Revenue (BIR) website

12/08/2026

BIR extends tax filing and payment deadlines until August 17, 2026

The Bureau of Internal Revenue (BIR), through Revenue Memorandum Circular (RMC) No. 89-2026, has extended the deadline for the filing of certain tax returns, payment of taxes due, and submission of required documents for taxpayers under Revenue District Offices (RDOs) affected by heavy rainfall brought about by the southwest monsoon.

The extension covers affected RDOs in Metro Manila, Ilocos Sur, La Union, Pangasinan, Abra, Apayao, Benguet, Ifugao, Kalinga, Mountain Province, Bataan, Bulacan, Pampanga, Tarlac, Zambales, Cavite, Batangas, Rizal, and Mindoro.

📌 The statutory tax deadlines are extended until August 17, 2026.

The extension was issued in response to Memorandum Circular No. 123, which allowed work-from-home arrangements due to the continued heavy rainfall caused by the southwest monsoon.

If the extended deadline falls on a holiday or non-working day, the filing or submission shall be made on the next working day.

Meanwhile, under BIR Bank Bulletin No. 2026-09, all BIR Authorized Agent Banks (AABs) are instructed to accept the filing of returns and payment of taxes from taxpayers under the affected RDOs until August 17, 2026, without penalties.

AABs are also reminded to strictly observe existing procedures on the acceptance of out-of-district returns.

📍 Taxpayers within the affected RDOs are advised to take note of the extended deadline.

Source from: Bureau of Internal Revenue (BIR) website

10/08/2026

📢 BIR TAX DEADLINE EXTENSION

Good news for taxpayers in areas affected by the Southwest Monsoon (Habagat)!

The Bureau of Internal Revenue (BIR), through Revenue Memorandum Circular (RMC) No. 89-2026, has extended certain tax filing, payment, remittance, registration, and submission deadlines originally falling on August 10–16, 2026.

📅 New deadline: Monday, August 17, 2026

The extension covers taxpayers under 53 Revenue District Offices (RDOs) and 5 Large Taxpayer Audit and Excise Divisions affected by the continued heavy rainfall.

The extension applies to specified tax transactions filed or paid through e-Filing, e-Payment, eFPS, and manual channels, as indicated in the Circular.

The BIR has also authorized applicable Authorized Agent Banks (AABs) to accept covered tax returns and payments until August 17, 2026, without the corresponding penalties.

Taxpayers are advised to check the complete list of affected RDOs and the specific tax deadlines covered by the extension under RMC No. 89-2026.

Stay safe, and plan your tax compliance accordingly. 🌧️🙏

Read the full RMC No. 89-2026 here: BIR RMC No. 89-2026



Source from: BIR FB PAGE

07/08/2026

𝗕𝗜𝗥 𝗘𝗫𝗣𝗔𝗡𝗗𝗦 𝗟𝗜𝗦𝗧 𝗢𝗙 𝗩𝗔𝗧-𝗘𝗫𝗘𝗠𝗣𝗧 𝗠𝗘𝗗𝗜𝗖𝗜𝗡𝗘𝗦 𝗧𝗢 𝗘𝗔𝗦𝗘 𝗛𝗘𝗔𝗟𝗧𝗛𝗖𝗔𝗥𝗘 𝗖𝗢𝗦𝗧𝗦 𝗙𝗢𝗥 𝗙𝗜𝗟𝗜𝗣𝗜𝗡𝗢𝗦

As part of the government’s continuing efforts to make healthcare more accessible and affordable, the Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 87-2026, publishing the updated list of Value-Added Tax (VAT)-exempt medicines endorsed by the Food and Drug Administration (FDA) pursuant to Republic Act No. 10963 (TRAIN Law) and Republic Act No. 11534 (CREATE Act).

The issuance supports President Ferdinand R. Marcos Jr.’s directive during his 2026 State of the Nation Address (SONA) to expand access to quality healthcare by reducing the cost of essential medicines.

BIR Commissioner Charlito Martin R. Mendoza emphasized the Bureau’s commitment to implementing tax policies that directly improve the lives of Filipinos.

“The Bureau remains steadfast in implementing tax policies that directly benefit our people. By expanding the list of VAT-exempt medicines, we are helping make essential healthcare more affordable while supporting the President’s vision of a healthier and more resilient Philippines,” Commissioner Mendoza said.

With the latest update, the number of VAT-exempt medicines has increased to 2,277, including 14 newly added medicines. The expanded coverage helps reduce out-of-pocket medical expenses, particularly for Filipinos undergoing long-term treatment for chronic and life-threatening illnesses.

The updated list now covers medicines used in the treatment of:

* Cancer – 708 medicines

* Hypertension – 537 medicines

* Diabetes – 331 medicines

* Mental Illness – 300 medicines

* High Cholesterol – 172 medicines

* Kidney Disease – 152 medicines

* Tuberculosis – 77 medicines

Every peso saved through the VAT exemption helps families continue treatment, purchase essential medicines, and better manage their daily needs.

By making healthcare more affordable, the government also supports better treatment outcomes and improves the quality of life of millions of Filipinos.

While the Bureau continues to fulfill its mandate of generating revenues for national development, it likewise ensures that the tax system delivers meaningful and tangible benefits to the Filipino people.

For more information, you may access:

Revenue Memorandum Circular No. 87-2026
https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2087-2026_redacted.pdf

Updated Full List of VAT-Exempt Medicines (Annex A)
https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%2087-2026%20Annex%20A%20(6).pdf

04/08/2026

The use of a Payment Reference Number (PRN) is now mandatory for paying short-term loans to ensure real-time posting. Stay updated with loan billing alerts via email and text and enjoy same-day payment posting for members. Employers can expect next-day processing. Scan the QR code to learn more about generating a PRN for your loans.

31/07/2026

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 081-2026, which provides the temporary workaround for claiming the five-year Net Operating Loss Carry-Over (NOLCO) incurred in Taxable Years 2020 and 2021 through the offline eBIRForms Package and the Electronic Filing and Payment System (eFPS).

Since the current system only validates NOLCO entries for the three immediately preceding taxable years, the BIR advises taxpayers to temporarily encode the 2020 and 2021 NOLCO claims under Special Allowable Itemized Deductions. Be sure to indicate the applicable NOLCO year(s) in the description field and cite RA 11494 as the legal basis.

For complete details, refer to RMC No. 081-2026 available on the BIR website.

31/07/2026

In case you missed it, the Bureau of Internal Revenue (BIR) has recently issued Revenue Memorandum Order (RMO) No. 019-2026, which sets out the policies, guidelines, and procedures for the availment of the One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers pursuant to Revenue Regulations (RR) No. 04-2026.

Source: BIR website