16/10/2026
If your PH business bills corporations or government offices, your invoices must now show the creditable withholding tax your customer deducts as its own line, starting today.
The rule comes from RR 6-2026, which adds the CWT amount to the BIR’s list of required invoice details. Many businesses already included it as a habit, but until now it was optional.
The BIR didn’t say why, but the timing likely ties to e-invoicing, which covered businesses must adopt by December 31. Our read is that the BIR wants the CWT line built into invoice systems before then.
A few things to sort out on your end:
► Unused invoice booklets can still be used, as long as “Less: Withholding Tax” is stamped clearly on each one. Newly printed booklets need the phrase printed in.
► If your invoices come out of CAS, POS or an ERP, the layout needs a CWT line. It’s worth asking your RDO whether that change needs a filing.
► Your billing team should know which customers withhold and at what rate, so every invoice shows the right amount.
If you sell mostly to individual customers, you’re largely unaffected, since consumers don’t withhold. Mixed businesses still need the line on their corporate invoices.
Our latest blog walks through a sample breakdown of the invoice lines and the questions RR 6-2026 still leaves open. Link in the comments.
Has your team already added the CWT line, or is it still on the to-do list?
