Subject: WEEKLY TAX UPDATES [SEPT 30] BIR orders covered taxpayers to adopt e-invoicing by year-end

WEEKLY TAX UPDATES

SEPTEMBER 30

  1. TAX & BUSINESS-RELATED NEWS [SEPTEMBER 22-29]

  2. BIR ANNOUNCES AVAILABILITY OF OFFLINE VERSION 7.9.6.2

  3. BIR RECLASSIFIES IMPLEMENTING OFFICES

  4. BIR AMENDS GUIDELINES IN THE PROCESSING OF REFUND OF ERRONEOUSLY PAID TAX OR PENALTIES

  5. BIR TAX ADVISORY ON THE ACCREDITATION OF E-INVOICING SERVICE PROVIDER

  6. BIR PRESCRIBES POLICIES & GUIDELINES ON THE ISSUANCE OF ELECTRONIC INVOICE

1. TAX & BUSINESS-RELATED NEWS [SEPTEMBER 22-29]

1. New electric bill format to reflect VAT-exempt system loss charges

2. Pass travel tax abolition bill ahead of holiday rush, says Quimbo

3. Magalong says Baguio is no ‘horror capital’

4. SMEs may seek exemption from P60 NCR wage hike

5. Long breaks ahead: 4-day Christmas, 5-day New Year holidays in 2026

6. Next paycheck, 13th month pay should reflect P60 wage hike

7. DOLE: P42 daily wage hike in Central Visayas to take effect Oct. 14

8. BIR orders covered taxpayers to adopt e-invoicing by year-end

9. Hospital chief, nurse sued over boy’s death

10. More Power sees VAT removal as partial aid

11. Micro taxpayers abatement program draws 6,234 applications

12. Health workers urge PRC action vs Badoy

DISCLAIMER!

We saw these tax and business-related news on various news sites, and we thought you should see them. DMD is not responsible for the content of these news, and anything written thereon does not necessarily reflect DMD views or opinions.

New electric bill format to reflect VAT-exempt system loss charges [The Philippine Star, September 29, 2026]

In the new bill format, the allowable system loss charges are separately identified and excluded from gross sales for VAT computation.

 

Pass travel tax abolition bill ahead of holiday rush, says Quimbo [Inquirer.Net, September 29, 2026]

Filipino travelers pay a P1,620 tax when flying economy and P2,700 in first class under a 1970s law that lawmakers said has outlived its purpose and now hampers overseas travel.

 

Magalong says Baguio is no ‘horror capital’ [interaksyon, September 29, 2026]

Speaking at a recent city council dialogue on the proposed Baguio Horror Festival this October, Magalong said festivals could give residents and visitors an avenue to showcase creativity and boost tourism. He cited his participation in a Halloween festival in 2019, describing it as an expression of creativity and enthusiasm.

 

SMEs may seek exemption from P60 NCR wage hike [Daily Tribune, September 28, 2026]

Small and medium businesses in the National Capital Region (NCR) may seek exemptions from the P60 daily wage increase that was implemented last Saturday, September 26, the Department of Labor and Employment (DOLE) said on Monday, 28 September.

 

Long breaks ahead: 4-day Christmas, 5-day New Year holidays in 2026 [Cebu Daily News, September 28, 2026]

Filipinos can look forward to four-day and five-day holiday breaks before the end of 2026, with Christmas Day falling on a Friday and New Year’s Day also landing on a Friday.

 

Next paycheck, 13th month pay should reflect P60 wage hike [ABS-CBN News, September 28, 2026]

Tolentino said the court process is long, but DOLE had to respect the court and that it has to find ways to support workers in accordance with the Labor Code of the Philippines.

 

DOLE: P42 daily wage hike in Central Visayas to take effect Oct. 14 [GMA News Online, September 27, 2026]

Under the new rates, the daily minimum wage will increase to P582 for Class A areas and P542 for Class B areas.


BIR orders covered taxpayers to adopt e-invoicing by year-end [The Manila Times, September 24, 2026]

Under Revenue Memorandum Circular (RMC) 98-2026, the bureau prescribed the policies and guidelines for the issuance of electronic invoices under existing revenue regulations and the Tax Code.

 

Hospital chief, nurse sued over boy’s death [The Manila Times, September 23, 2026]

THE Public Attorney’s Office (PAO) has filed a civil case for alleged medical malpractice and negligence against the head and a nurse of a public hospital in Quezon province over the death of a 6-year-old boy, who was bitten by the family’s one-month-old pet puppy on June 13, 2025.


More Power sees VAT removal as partial aid [The Manila Times, September 23, 2026]

THE removal of value-added tax (VAT) on allowable system loss charges could provide some relief to electricity consumers, but MORE Electric and Power Corp. (MORE Power) said the measure would not address the bigger problem of insufficient power supply in the Visayas.


Micro taxpayers abatement program draws 6,234 applications [Inquirer.Net, September 22, 2026]

The one-time Abatement Program for Micro Taxpayers of the Bureau of Internal Revenue (BIR) reported 6,234 applications in the first two months of implementation, as of Sept. 18, with 5,000 of them already approved.


Health workers urge PRC action vs Badoy [The Manila Times, September 22, 2026]

AHW said Badoy published a series of Facebook posts beginning June 28, days after the complainants' counsel received the PRC decision, and alleged that the posts repeated accusations against the organization and its members.

2. BIR ANNOUNCES AVAILABILITY OF OFFLINE VERSION 7.9.6.2

Revenue Memorandum Circular (RMC) No. 104 2026, issued on September 29, 2026, announces the availability of the Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.2. The updated version incorporates enhancements to BIR Form No. 0605, including the addition of ATC Codes MC350 for the One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers (Individual) and MC351 for the One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers (Corporation), as well as the inclusion of Tax Type Code “MA” for Micro Taxpayer Abatement. The release likewise provides system corrections and resolutions to reported issues affecting BIR Forms 1601-FQ, 1603Qv2018, 1702Qv2018C, and 1801v2018. The Circular further clarifies that eBIRForms Offline Package Versions 7.9.6.0 and 7.9.6.1 shall remain operational and may continue to be used for the preparation, validation, and electronic submission of tax returns, except for returns covered by the corrective updates and enhancements introduced in Version 7.9.6.2.

3. BIR RECLASSIFIES IMPLEMENTING OFFICES

Revenue Memorandum Order (RMO) No. 26-2026, issued on September 29, 2026, reclassifies BIR implementing offices based on revenue collections, taxpayer volume, and workload indicators to ensure a more equitable allocation of personnel, resources, and performance targets. It classifies Revenue Regions (RR) and Revenue District Offices (RDO) into different categories, recognizes the Large Taxpayers Service (LTS) as a separate Revenue Region, and aligns staffing and Key Performance Indicators (KPIs) with the operational requirements of each office.

4. BIR AMENDS GUIDELINES IN THE PROCESSING OF REFUND OF ERRONEOUSLY PAID TAX OR PENALTIES

Revenue Memorandum Order (RMO) No. 025-2026, issued on September 29, 2026, amends certain provisions of RMO No. 27-2024 to streamline the processing of claims for refund or tax credit of taxes erroneously or illegally collected, and penalties imposed without authority under Sections 204(C) and 229 of the Tax Code. The Order clarifies the proper office for filing refund claims, identifies the responsible offices for processing, review, and approval, and standardizes procedures for both regular and large taxpayers. It likewise designates the Revenue Officer of the Day to initially receive and validate applications and provides that claims for refund of Capital Gains Tax and related Documentary Stamp Tax on the sale of real property classified as a capital asset shall be filed with the Revenue District Office having jurisdiction over the property. 

5. BIR TAX ADVISORY ON THE ACCREDITATION OF E-INVOICING SERVICE PROVIDER

In a Tax Advisory issued on September 14, 2026, the BIR clarified that it has not accredited, authorized, certified, recognized, or endorsed any entity as an official BIR Electronic Invoicing Service Provider (ESP). Accordingly, entities may not represent themselves as BIR-accredited, certified, authorized, or officially affiliated ESPs. The BIR also temporarily suspended meetings, consultations, demonstrations, technical discussions, and other engagements with ESPs and prospective solution providers pending the issuance of the policies, guidelines, accreditation requirements, and implementation framework for the Electronic Invoicing Program. The BIR will announce official requirements and procedures through its authorized communication channels once available.

6. BIR PRESCRIBES POLICIES & GUIDELINES ON THE ISSUANCE OF ELECTRONIC INVOICE

Revenue Memorandum Circular (RMC) No. 98-2026, issued on September 22, 2026, prescribes the policies and guidelines on the issuance of electronic invoices pursuant to Section 237 of the Tax Code, Revenue Regulations (RR) No. 8-2022, RR No. 11-2025, and RR No. 26-2025.

 

Highlights include:

 

a. Covered taxpayers and non-covered taxpayers

b. Work-around procedures for non-covered taxpayers who wish to adapt

c. What constitutes an e-Invoice, technical format, and structured invoice data?

d. How to effect e-Invoicing and work-around procedures in case of system downtime?

e. Permit to Issue, when and where to secure?

f.  e-Invoicing and Sales Reporting System (EIS) Certification timeline of application and issuance


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