C A P 's Accounting Services

01/05/2026

The Bureau of Internal Revenue (BIR) has recently issued Revenue Memorandum Circular (RMC) No. 38-2026 mandates the issuance and display of the BIR Registration Seal Badge for online sellers, e-commerce merchants, and digital service providers. This circular aims to enforce the posting of proof of registration on digital platforms while protecting taxpayers' sensitive information.

The requirements apply to anyone conducting business or providing services through digital or electronic means. This includes:

• Online sellers of goods and services.
• Professionals offering services via websites, apps, or e-commerce platforms.
• Bloggers, vloggers, live streamers, content creators, and influencers.
• Individuals earning through online views, ads, affiliate commissions, and brand sponsorships.

Key Provisions

• To prevent the online exposure of sensitive data contained in the standard Certificate of Registration (COR/eCOR), the BIR is introducing a Seal Badge. This badge acts as the official proof of registration and is to be displayed on digital platforms instead of the full COR.
• Both the COR/eCOR and the Registration Seal Badge will now feature a Quick Response (QR) Code. Anyone can scan this code to verify the authenticity of the document and the validity of the business's registration.
• When scanning the QR Code, users must ensure the resulting URL is the official BIR verification link (https://verify.bir.gov.ph/correspondence/) before trusting the results.

Guidelines for Posting

• Taxpayers must conspicuously display the badge on their websites (e.g., About or Business Permits page), mobile apps, or e-commerce seller/merchant profile pages.
• Only the Seal Badge should be posted; taxpayers should crop or extract the badge image rather than uploading the entire registration document.
• The uploaded image must remain clear, readable, and entirely unaltered.

How to Secure the Badge

• The badge is issued free of charge to business taxpayers, either manually or electronically through the Online Registration and Update System (ORUS).
• To obtain the badge, taxpayers must update their registration information (ensuring they have the correct industry codes for online retail or content creation) and pay a ₱30.00 Loose Documentary Stamp Tax (DST).
• Taxpayers with older CORs lacking a QR code are not forced to replace them, but they are encouraged to do so in order to secure the new Registration Seal Badge.

Source: BIR website

15/02/2026

https://www.facebook.com/share/r/1CBbPF51Mm/

15/02/2026

https://www.facebook.com/share/r/18F1mbSih4/
BIR FORM 1604E alone is not enough
must be filed with alphalist

13/01/2026

Advisory from the Bureau of Internal Revenue (BIR)

Pursuant to Bank Bulletin No. 2026-01, the BIR has mandated all Authorized Agent Banks (AABs) to extend their services to accommodate taxpayers.

Key Schedule Updates for Taxpayers:

• Saturday Banking Operations: To facilitate tax payments, AABs will be open on March 28, 2026, and April 11, 2026.
• Black Saturday Notice: Please be advised that banks will remain closed on April 4, 2026, in observance of Black Saturday.
• Extended Daily Hours: From April 1 to April 15, 2026, AABs will extend their banking hours until 5:00 PM
• Payment Validation: While payments made on Saturdays will be reported as collections on the following working day, the machine validation on your deposit slip will reflect the actual date of payment.

We encourage everyone to plan their filings ahead of time to avoid the peak period rush.

Should you have any questions or concerns regarding tax filings, please feel free to reach out to us.

Source: BIR website

25/10/2025

Kalma muna .. 🫰Deadline which fall on weekends, holidays and non working days shall automatically be moved to next working day.

08/07/2024

For all your accounting needs Cristina A. Profeta.'s Accounting Services is here for you.
OUR SERVICES📋
1. Business Registration Permit and Licensing
-LGU Business Permit
-SEC Registration
-DTI Registration
-PCAB Accreditation
-PHILGEPS Registration
2. Accounting Services:
-Bookkeeping
-Payroll Services
-BIR Tax Compliance
-SSS | PHILHEALTH | PAG-IBIG Remittances
-Internal | External Audit Outsource
-Audited Financial Statement (AFS) & Income Tax Return (ITR)
-Tax Clearance
-Tax Planning
-BIR Letter of Authority (LOA) - (Tax Cases)
3. Management Advisory

Give us a call 📞0975 362 1617 or hit our inbox📩

08/07/2024

09/01/2024

Republic Act 11976 "Ease of Paying Taxes Act"

08/11/2023

𝗟𝗮𝗯𝗼𝗿 𝗔𝗱𝘃𝗶𝘀𝗼𝗿𝘆 𝗡𝗼. 𝟮𝟱
𝗦𝗲𝗿𝗶𝗲𝘀 𝗼𝗳 𝟮𝟬𝟮𝟯

Guidelines on the payment of thirteenth-month pay

07/11/2023

The Securities and Exchange Commission (SEC) has recently issued SEC Memorandum Circular (MC) No. 20, s. 2023 announcing the final extension of amnesty applications until December 2023.

🫴Filing of amnesty applications and payment of amnesty fees is until December 31, 2023
🫴 Submission of reportorial requirements is until January 31, 2024
🫴An updated scale of fines and penalties for the covered reportorial requirements shall be effective on January 1, 2024

Source: SEC website