Leviste Accounting and Bookkeeping Services

04/08/2026

28/07/2026

28/07/2026

Learn about the duties and responsibilities of a newly-registered business taxpayer. Join us for a webinar on July 30, 2026, from 9AM to 12PM via Zoom:
Meeting ID: 876 1270 3569
Passcode: 671847
Link: https://us06web.zoom.us/j/87612703569?pwd=Ent80jv8S2bO261fmUfPylNBxRXgUE.1

28/07/2026

𝗕𝗜𝗥 𝗖𝗟𝗔𝗥𝗜𝗙𝗜𝗘𝗦 𝗖𝗥𝗘𝗗𝗜𝗧𝗔𝗕𝗟𝗘 𝗪𝗜𝗧𝗛𝗛𝗢𝗟𝗗𝗜𝗡𝗚 𝗧𝗔𝗫 𝗥𝗨𝗟𝗘𝗦 𝗙𝗢𝗥 𝗧𝗢𝗣 𝗪𝗜𝗧𝗛𝗛𝗢𝗟𝗗𝗜𝗡𝗚 𝗔𝗚𝗘𝗡𝗧𝗦 𝗨𝗡𝗗𝗘𝗥 𝗥𝗥 𝗡𝗢. 𝟮𝟰-𝟮𝟬𝟮𝟱

The Bureau of Internal Revenue (BIR) advises all Top Withholding Agents (TWA), manufacturers, direct importers, taxpayers, and other stakeholders that it has issued Revenue Memorandum Circular (RMC) No. 79-2026, which clarifies the provisions of Revenue Regulations (RR) No. 24-2025 on the imposition of Creditable Withholding Tax (CWT) on Top Withholding Agents.

The Circular provides answers to frequently asked questions on the implementation of RR No. 24-2025, including the application of the one-half percent (1/2%) CWT on purchases from manufacturers and direct importers of covered goods intended for wholesale. It also clarifies the documentary requirements for establishing a supplier's status, the proper interpretation of "intended for wholesale," and the circumstances under which the preferential 1/2% CWT rate applies.

In addition, RMC No. 79-2026 clarifies the application of the withholding tax rules to purchases involving motor vehicles in Completely Built Unit (CBU) or Semi-Knocked Down (SKD) form, motorcycles, pharmaceutical products, and solid and liquid fuels and related products. It also prescribes the appropriate corrective measures when an incorrect withholding tax rate has been applied.
The issuance aims to promote the uniform implementation of RR No. 24-2025, provide clearer guidance to withholding agents and taxpayers, and ensure the proper application of withholding tax rules in covered transactions.

For the full text of RMC No. 79-2026, visit the BIR website or access the Circular through this link:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2079-2026_redacted.pdf

28/07/2026

𝗨𝗣𝗗𝗔𝗧𝗘: 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗻𝗼𝘄 𝗰𝗹𝗼𝘀𝗲𝗱.

𝗟𝗘𝗔𝗥𝗡𝗜𝗡𝗚 𝗦𝗘𝗦𝗦𝗜𝗢𝗡!!!

𝗪𝗛𝗔𝗧: Wage Orientation & Wage Distortion
𝗪𝗛𝗘𝗡: 06 August 2026 (𝟭:𝟬𝟬-𝟰:𝟬𝟬𝗣𝗠)
𝗪𝗛𝗘𝗥𝗘: 11th Floor, Trium Square, Sen. Gil J. Puyat Avenue, Pasay City, Metro Manila, 1306
𝗪𝗛𝗢: Business owners, employers, HR practitioners, workers, legal officer, union officers/members

𝗥𝗘𝗚𝗜𝗦𝗧𝗥𝗔𝗧𝗜𝗢𝗡 𝗙𝗘𝗘: ₱500.00
Participants paying via the Landbank of the Philippines Link.BizPortal will enjoy zero transaction fees. Standard transfer fees will still apply to payments made through other banking institutions.

𝗥𝗘𝗚𝗜𝗦𝗧𝗘𝗥 𝗛𝗘𝗥𝗘: https://bit.ly/2026LS13

NOTE: ONE REGISTRATION PER PERSON AND EMAIL ADDRESS. Each registration requires a unique email address. One email cannot be used for multiple participants.

Certificates will only be provided to participants who complete the post-survey form after the Learning Session.

𝗧𝗢𝗣𝗜𝗖 𝗗𝗘𝗦𝗖𝗥𝗜𝗣𝗧𝗜𝗢𝗡: This session discusses how to correct wage distortion which occurs when the usual differentials in wage rates between groups of employees in an establishment are drastically reduced or eliminated due to mandated wage increases.

28/07/2026

Latest Issuance!📣

𝐑𝐄𝐕𝐄𝐍𝐔𝐄 𝐌𝐄𝐌𝐎𝐑𝐀𝐍𝐃𝐔𝐌 𝐂𝐈𝐑𝐂𝐔𝐋𝐀𝐑 (RMC) 𝐍𝐎. 𝟎𝟖𝟒-𝟐𝟎𝟐𝟔

Clarifying Certain Provisions of Revenue Regulations No. 004-2026, Prescribing the Guidelines and Procedures for the Availment of the 𝐎𝐧𝐞𝐓𝐢𝐦𝐞 𝐀𝐛𝐚𝐭𝐞𝐦𝐞𝐧𝐭 𝐨𝐟 𝐓𝐚𝐱𝐞𝐬 𝐚𝐧𝐝/𝐨𝐫 𝐏𝐞𝐧𝐚𝐥𝐭𝐢𝐞𝐬 𝐟𝐨𝐫 𝐌𝐢𝐜𝐫𝐨 𝐓𝐚𝐱𝐩𝐚𝐲𝐞𝐫𝐬.

To read full text:
https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2084-2026_Redacted.pdf

28/07/2026

PUBLIC ADVISORY

The public is hereby informed that effective July 23, 2026, all concerns, inquiries, applications, requests, and other communications related to Alien Employment Permits (AEPs) shall be addressed to:

Sheila Merl Lantaca
Senior Labor and Employment Officer
Bureau of Local Employment

All stakeholders are advised to direct their AEP-related concerns and official correspondence accordingly.

For information and guidance.

28/07/2026

28/07/2026

Premium contributions of Direct Contributors for CY 2026 are set at 5% of the member's monthly income or earnings, pursuant to Section 10 of the Universal Health Care (UHC) Act (Republic Act No. 11223).

➔ For 𝗲𝗺𝗽𝗹𝗼𝘆𝗲𝗱 members: monthly premium contribution is equally shared by the employee and the employer.
👉https://www.philhealth.gov.ph/members/formal/

➔ For𝘀𝗲𝗹𝗳-𝗽𝗮𝘆𝗶𝗻𝗴 members: premium contribution is based on the member's declared monthly income.
👉https://www.philhealth.gov.ph/members/informal/

For a copy of RA No. 11223, please refer to the link below.
https://www.officialgazette.gov.ph/2019/02/20/republic-act-no-11223/

28/07/2026