PiscaLex Ledger & Advisory Services

08/05/2026

7 DAYS LEFT! Pay as you file!

With the deadline fast approaching, the BIR is reminding taxpayers to pay their exact 2025 Annual Income Tax on the day of filing their Return.

Deadline: on or before May 15, 2026.

01/05/2026

01/05/2026

01/05/2026

𝗕𝗜𝗥 𝗖𝗟𝗔𝗥𝗜𝗙𝗜𝗘𝗦 𝗥𝗨𝗟𝗘𝗦 𝗢𝗡 𝗣𝗥𝗢𝗢𝗙 𝗢𝗙 𝗦𝗘𝗧𝗧𝗟𝗘𝗠𝗘𝗡𝗧, 𝗜𝗡𝗦𝗧𝗔𝗟𝗟𝗠𝗘𝗡𝗧 𝗣𝗔𝗬𝗠𝗘𝗡𝗧𝗦 𝗙𝗢𝗥 𝗔𝗩𝗔𝗜𝗟𝗠𝗘𝗡𝗧𝗦 𝗢𝗙 𝗘𝗦𝗧𝗔𝗧𝗘 𝗧𝗔𝗫 𝗔𝗠𝗡𝗘𝗦𝗧𝗬

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 33-2026 to clarify specific rules on filing and payment of estate tax under the Estate Tax Amnesty.

The Circular, posted on April 27, 2026, provides guidance on the submission of proof of settlement, treatment of undeclared estate properties, and installment payment arrangements for taxpayers who availed of the Estate Tax Amnesty.

On the submission of proof of estate settlement, the Circular states:

“There is no deadline to submit the proof of settlement of estate. Non-submission of such proof on or before the June 16, 2025 deadline for availing the Estate Tax Amnesty does not invalidate the application. However, it is important to note that the proof of settlement is required for the processing and issuance of the eCAR, which is necessary for the transfer of the estate’s assets.”

The Circular also addresses cases where additional estate properties are discovered after the filing of the Estate Tax Amnesty Return. It clarifies that properties not included in the original return are not covered by the Estate Tax Amnesty and shall be taxed under the applicable estate tax laws in effect at the time of the decedent’s death.

RMC No. 33-2026 further provides that installment payment may be allowed, subject to prior approval of the concerned Revenue District Officer. Payment may be made within two years from the statutory date of payment, without civil penalties and interest, provided that the first installment was paid on or before June 16, 2025.

Failure to pay any installment on time will result in the forfeiture of the amnesty availment. The estate will then be subject to the applicable estate tax laws at the time of the decedent’s death, including corresponding penalties.

“This Circular is meant to remove confusion for taxpayers who already availed of the Estate Tax Amnesty before the deadline and are now completing the settlement and transfer of estate properties,” Commissioner Charlito Martin R. Mendoza said.

01/05/2026

𝗣𝗔𝗚𝗣𝗨𝗣𝗨𝗚𝗔𝗬 𝗦𝗔 𝗕𝗔𝗪𝗔𝗧 𝗠𝗔𝗡𝗚𝗚𝗔𝗚𝗔𝗪𝗔𝗡𝗚 𝗣𝗜𝗟𝗜𝗣𝗜𝗡𝗢!

Ang inyong sipag, tiyaga, at dedikasyon, ang pundasyon ng ating ekonomiya. Sa bawat gawaing inyong ginagampanan, ang ating bansa ay unti-unting umuunlad at kinabukasan ay nabubuo.

Katuwang ninyo ang Kawanihan ng Rentas Internas (BIR) sa pagtahak sa landas ng pag-unlad tungo sa isang Bagong Pilipinas. Maligayang Araw ng Paggawa!

24/04/2026

𝗕𝗜𝗥 𝗗𝗜𝗚𝗜𝗧𝗔𝗟 𝗧𝗜𝗡 𝗜𝗗 𝗡𝗢𝗪 𝗔𝗖𝗖𝗘𝗦𝗦𝗜𝗕𝗟𝗘 𝗧𝗛𝗥𝗢𝗨𝗚𝗛 𝗘𝗚𝗢𝗩𝗣𝗛 𝗔𝗣𝗣

Starting April 24, 2026, taxpayers may access their Bureau of Internal Revenue (BIR) Digital TIN ID through the Department of Information and Communications Technology - DICT eGovPH App Mobile ID Wallet.

The Digital TIN ID is available to taxpayers with Digital TIN IDs generated through the Online Registration and Update System (ORUS), as well as taxpayers with existing TINs whose profile details match their eGovPH App registration.

Commissioner Charlito Martin R. Mendoza described the launch as another step in expanding digital access to BIR services and in making public services more convenient and accessible through the eGovPH App.

Developed by the DICT, the eGovPH App streamlines access to government services by bringing national and local government services into one platform. It uses a secure electronic Know-Your-Customer (eKYC) process, including facial recognition, to verify user identity and help ensure the confidentiality and integrity of taxpayer data.

24/04/2026

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20/04/2026

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𝗗𝗢𝗙, 𝗕𝗜𝗥 𝗜𝗦𝗦𝗨𝗘 𝗚𝗨𝗜𝗗𝗘𝗟𝗜𝗡𝗘𝗦 𝗙𝗢𝗥 𝗧𝗛𝗘 𝗦𝗨𝗦𝗣𝗘𝗡𝗦𝗜𝗢𝗡 𝗢𝗙 𝗘𝗫𝗖𝗜𝗦𝗘 𝗧𝗔𝗫𝗘𝗦 𝗢𝗡 𝗟𝗣𝗚 𝗔𝗡𝗗 𝗞𝗘𝗥𝗢𝗦𝗘𝗡𝗘

The Department of Finance (DOF), upon the recommendation of the Bureau of Internal Revenue (BIR), issued Revenue Regulations (RR) No. 3-2026 on April 17, 2026, providing the implementing guidelines for the temporary suspension of excise taxes on Liquefied Petroleum Gas (LPG) and kerosene.

The regulations implement Executive Order No. 114 series of 2026, issued by President Ferdinand R. Marcos Jr. on April 16, 2026, entitled “Temporarily Suspending the Excise Taxes on Specific Petroleum Products Pursuant to Section 148 of the National Internal Revenue Code of 1997, as Amended.”

The RR No. 3-2026 provides that, beginning April 17, 2026, the imposition of excise taxes on Liquefied Petroleum Gas (LPG), except when used as raw material for the production of petrochemical products or for motive power, and on kerosene, except when used as aviation fuel, is fully suspended. The issuance further provides that the temporary suspension shall remain in effect for a period of three months, subject to monthly review by the Development Budget Coordination Committee (DBCC).

The guidelines also direct the BIR and the Bureau of Customs (BOC) to submit to Congress a monthly report on the declared value and volume of the covered petroleum products, based on the Authorities to Release Imported Goods for imported petroleum products and the Official Registry Books of manufacturers for locally produced petroleum products, or Customs Entries filed in the E2M System, as applicable. They also specify the documentary requirements for importers and manufacturers of the covered products, stock inventory requirements, and penalties for violations.

BIR Commissioner Charlito Martin R. Mendoza said the Bureau is working closely with the DOF to swiftly implement the President’s directive on the suspension and is also studying other measures to support the government’s relief efforts during the crisis.

Revenue Regulations No. 3-2026:https://bir-cdn.bir.gov.ph/BIR/pdf/RR%20No.%20003-2026.pdf