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NCM Accounting Office and Consultancy, 3rd Flr. , Karldale Bldg. , Nat'l Highway, San Pedro, Puerto Princesa (2026)

02/10/2026

📌 EMPLOYERS, PLAN AHEAD: DOLE ISSUES 2027 HOLIDAY PAY GUIDELINES

The Department of Labor and Employment (DOLE) has issued Labor Advisory No. 17, Series of 2026, setting the rules on the payment of wages for employees who work during regular holidays, special non-working days, and the special working day in 2027, pursuant to Proclamation No. 1427, Series of 2026.

For business owners and payroll personnel, this is a good reminder to review your payroll system early. Holiday pay computations can affect not only employee compensation but also your company’s payroll budgeting, accounting records, statutory compliance, and labor relations.

✅ Check the official 2027 holiday calendar
✅ Apply the correct wage treatment depending on the type of holiday
✅ Review rules involving rest days and overtime work
✅ Keep payroll computations and supporting records properly documented
✅ Make sure employees receive the correct pay on time

Small payroll errors can become bigger compliance issues when repeated across several employees, so it is always better to prepare before the holidays arrive.

For assistance with payroll preparation, accounting, tax compliance, and business advisory services, you may coordinate with NCM Accounting Office and Consultancy.

📌 Source: Department of Labor and Employment (DOLE), Labor Advisory No. 17, Series of 2026

28/09/2026

📢 UPDATE FOR COOPERATIVES: SENATE APPROVES REVISED COOPERATIVE CODE ON THIRD READING

A significant development for the Philippine cooperative sector: the Senate approved Senate Bill No. 1431, or the proposed Revised Cooperative Code of the Philippines, on third and final reading on September 28, 2026.

The proposed measure seeks to modernize the rules governing cooperatives and respond to changes in business, technology, and membership. Among the reforms reported under the bill are stronger governance and accountability provisions, streamlined registration procedures, recognition of digital and technology-related cooperative activities, and wider opportunities for sectors such as OFWs, indigenous communities, and Islamic communities to organize cooperatives.

For cooperatives, this development is especially important from an accounting, tax, governance, and compliance perspective. Changes in the Cooperative Code may eventually affect how cooperatives manage their records, reporting requirements, internal controls, registration, tax privileges, and regulatory compliance.

One important reminder: Senate approval does not yet mean that SB 1431 is already law. The measure must still complete the remaining legislative process before any new provisions become effective. Cooperatives should therefore continue complying with the laws and regulations currently in force while monitoring the final version of the measure.

At NCM Accounting Office and Consultancy, we will continue following developments involving the Revised Cooperative Code and their possible implications for cooperative accounting, taxation, CDA compliance, financial reporting, and governance.

📌 For cooperatives, good governance begins with good records. Compliance is easier when your books are always ready.

NCM Accounting Office and Consultancy
Accounting • Taxation • Cooperative Compliance • Financial Management • Consultancy

📷 Source: Senate of the Philippines

15/09/2026

🇵🇭 2027 PHILIPPINE HOLIDAYS ARE OUT!

Planning ahead is important—not only for vacations, but also for payroll, staffing, budgeting, and business operations.

President Ferdinand R. Marcos Jr., through Proclamation No. 1427, has officially declared the regular holidays and special days for 2027.

REGULAR HOLIDAYS
• January 1 – New Year’s Day
• March 25 – Maundy Thursday
• March 26 – Good Friday
• April 9 – Araw ng Kagitingan
• May 1 – Labor Day
• June 12 – Independence Day
• August 30 – National Heroes Day
• November 30 – Bonifacio Day
• December 25 – Christmas Day
• December 30 – Rizal Day

SPECIAL (NON-WORKING) DAYS
• August 21 – Ninoy Aquino Day
• November 1 – All Saints’ Day
• December 8 – Feast of the Immaculate Conception of Mary
• December 31 – Last Day of the Year

ADDITIONAL SPECIAL (NON-WORKING) DAYS
• February 6 – Chinese New Year
• March 27 – Black Saturday
• November 2 – All Souls’ Day
• December 24 – Christmas Eve

SPECIAL WORKING DAY
• February 25 – EDSA People Power Revolution Anniversary

The dates for Eid’l Fitr and Eid’l Adha will be announced separately after their actual dates are determined based on the Islamic calendar and applicable astronomical calculations.

📌 For business owners and employers: Save this calendar early. These dates can affect employee scheduling, holiday pay computations, payroll deadlines, cash-flow planning, and operating schedules. Proper preparation helps avoid payroll errors and compliance issues.

At NCM Accounting Office and Consultancy, we help businesses stay organized and compliant with their accounting, payroll, tax, and government reporting requirements.

Plan early. Stay compliant. Keep your business ready for 2027.

📍 NCM Accounting Office and Consultancy
3rd Floor, Karldale Square, National Highway, Brgy. San Pedro, Puerto Princesa City
📞 0917 779 8919
📧 [email protected]

Source: Presidential Communications Office, Proclamation No. 1427, s. 2026

04/09/2026

🎉 NCM ACCOUNTING CONGRATULATES MA’AM MARIAN A. CONCEPCION!

NCM Accounting Office and Consultancy extends its warmest congratulations to Ms. Marian A. Concepcion on her well-deserved promotion as Supervising Cooperatives Development Specialist of the Cooperative Development Authority – MIMAROPA Extension Office.

Having worked closely with cooperatives, we at NCM Accounting recognize the important role of dedicated public servants in strengthening the cooperative sector. Leadership, competence, integrity, and genuine commitment to service make a meaningful difference in helping cooperatives grow, remain compliant, and serve their members better.

Congratulations, Ma’am Marian, on this significant milestone! May your new position give you even greater opportunities to contribute to the development of cooperatives throughout MIMAROPA.

From your friends and partners in the cooperative community at NCM Accounting Office and Consultancy — congratulations on your well-deserved promotion! 💙

04/09/2026

TAX UPDATE | NCM ACCOUNTING

BIR ROLLS OUT NEW AUDIT PROGRAM: MORE RISK-BASED, SYSTEM-ASSISTED AND ACCOUNTABLE

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Order (RMO) No. 22-2026, introducing consolidated and revised policies, guidelines and procedures for the BIR Audit Program nationwide.

For business owners and taxpayers, this is an important development. BIR audits are increasingly becoming data-driven and risk-based. This means taxpayers may be selected for audit using verifiable information and identified risk indicators rather than simply through discretionary selection.

Among the important features of the new audit framework are:

🔹 Risk-Based Audit – Priority cases may be selected through system-assisted processes using verifiable taxpayer data and risk indicators.

🔹 Single-Instance Audit Framework – As a general rule, audit authority is limited to one electronic Letter of Authority (eLA) per taxpayer per taxable year, subject to specified exceptions. The audit must also remain within the tax types and periods covered by the authority.

🔹 Anonymized Case Assignment – Taxpayer identities may be kept anonymous during selection and assignment, as far as practicable, to help reduce discretion and promote impartiality.

🔹 “Audit of Auditors” – Audit reports and assessments may themselves undergo technical and quality review to determine whether findings are supported by facts and law and whether proper procedures and due process were followed.

🔹 Greater Accountability – Revenue officers are required to comply with prescribed procedures, timelines, documentation and monitoring requirements. Unauthorized audits, improper case classification and unjustified delays may expose responsible personnel to administrative sanctions and other liabilities.

What does this mean for taxpayers?

The message is clear: good accounting records and tax compliance matter more than ever.

With BIR moving toward greater use of data and risk indicators, discrepancies between your tax returns, financial statements, withholding taxes, VAT filings, invoices, books of accounts and third-party information can potentially become more significant.

Businesses should not wait for a Letter of Authority before reviewing their records.

At NCM Accounting Office and Consultancy, we encourage taxpayers to conduct regular tax compliance reviews, reconcile their books and returns, maintain complete supporting documents, and correct legitimate compliance issues before they develop into costly tax problems.

BE AUDIT-READY. NOT AUDIT-AFRAID.

For assistance with:

✅ Tax Compliance & BIR Matters
✅ Accounting and Bookkeeping
✅ Tax Review and Reconciliation
✅ BIR Audit/Letter of Authority Assistance
✅ Financial Statements
✅ Internal Control & Accounting System Review
✅ Business Advisory and Consultancy

NCM Accounting Office and Consultancy
3rd Floor, Karldale Square, National Highway
Brgy. San Pedro, Puerto Princesa City
📞 0917 779 8919
📧 [email protected]

This post is for general information and taxpayer awareness. Specific tax cases should be evaluated based on their individual facts and applicable laws and regulations.

31/08/2026

📢 NCM ACCOUNTING ADVISORY | ARAW NG MGA BAYANI HOLIDAY PAY

Today, August 31, 2026 (Monday), is Araw ng mga Bayani (National Heroes Day), a Regular Holiday. Employers are reminded to apply the proper holiday-pay rules under DOLE Labor Advisory No. 13, Series of 2026.

For employees and business owners, here are the important pay rules:

• Did not work – generally 100% of the daily wage, subject to the applicable rule regarding work or paid leave on the workday immediately preceding the holiday.
• Worked during the regular holiday – 200% of the daily wage for the first 8 hours.
• Worked overtime – additional 30% of the hourly rate on that day for hours worked beyond 8 hours.
• If the regular holiday also falls on the employee’s rest day – 200% × 130% of the daily wage for the first 8 hours.
• Overtime on a regular holiday that is also a rest day – an additional 30% of the hourly rate on that day applies.

Example: If an employee’s daily wage is ₱600 and he/she works 8 hours today, the basic holiday pay is ₱1,200 (₱600 × 200%). If today is also the employee’s rest day, the pay for the first 8 hours becomes ₱1,560 (₱600 × 200% × 130%).

Correct payroll computation is not only good accounting—it is part of an employer’s responsibility to comply with Philippine labor standards.

NCM Accounting Office and Consultancy assists businesses with payroll computation, accounting, tax compliance, and government-mandated employer obligations.

📞 0917 779 8919
📧 [email protected]

Source: Department of Labor and Employment (DOLE), Labor Advisory No. 13, Series of 2026.

28/08/2026

📢 BIR MOVES CLOSER TO ELECTRONIC INVOICING IMPLEMENTATION

Businesses and taxpayers should start preparing for another major change in Philippine tax compliance.

The Bureau of Internal Revenue (BIR) recently consulted with private-sector stakeholders as it moves toward implementing its Electronic Invoicing System (EIS) and finalizing guidelines for electronic invoices.

According to the BIR announcement, the proposed guidelines operationalize the electronic invoicing requirements under Section 237 of the Tax Code, Revenue Regulations Nos. 8-2022 and 11-2025, as amended by RR No. 26-2025.

One important date businesses should watch:
📌 DECEMBER 31, 2026

Under the proposed guidelines presented during the consultation, taxpayers covered by this deadline will be required to issue electronic invoices.

The BIR also indicated that other taxpayer categories identified in the draft may subsequently become subject to e-invoicing through separate BIR guidelines.

Covered taxpayers may be able to comply using:
• In-house electronic invoicing systems
• Commercially acquired e-invoicing solutions
• Services of Electronic Invoicing Solution Providers

This means businesses should not wait until the deadline before assessing their accounting and invoicing systems.

For business owners, this is a good time to review whether your current accounting system can support electronic invoicing, maintain accurate digital records, and adapt to future BIR reporting requirements.

Digitalization is increasingly becoming part of tax compliance—not simply an accounting convenience.

NCM Accounting Office and Consultancy continues to monitor developments on electronic invoicing and other BIR regulations to help our clients prepare for changes in tax and accounting compliance.

We recommend waiting for the final BIR circular and implementing guidelines before making major system changes, since the document discussed during the consultation is still a draft.

For accounting, tax compliance, accounting-system setup, and business advisory assistance, you may contact:
NCM Accounting Office and Consultancy
📍 3rd Floor, Karldale Square, National Highway, Brgy. San Pedro, Puerto Princesa City
📱 0917 779 8919
📧 [email protected]

Be informed. Be prepared. Stay compliant.

26/08/2026

🚨 BIR IDENTIFIES 14 RED FLAGS THAT MAY TRIGGER PRIORITY TAX AUDITS

Business owners and taxpayers, this is a good time to review your books and tax compliance.

Under BIR Revenue Memorandum Order (RMO) No. 22-2026, the Bureau of Internal Revenue has identified risk indicators that may cause taxpayers to be electronically selected as priority cases for audit.

Among the red flags cited are:
🔴 Income tax payments below 2% of gross sales
🔴 Substantial sales but continued reporting of net losses
🔴 Significant increases in assets despite reported losses
🔴 Drastic decline in reported sales or VAT payments
🔴 Significant increases in exempt or zero-rated sales
🔴 Input VAT claims exceeding 75% of total output VAT
🔴 Discrepancy notices and system-generated inconsistencies
🔴 Operating for more than five years without having been audited
🔴 Losses attributed to natural calamities or inventory obsolescence
🔴 Income or shared expenses involving related companies

The BIR also considers certain cases mandatory for audit, including taxpayers found to have underdeclared sales or income—or overstated expenses or deductions—by at least 30%.
Taxpayers flagged through third-party information, system-generated discrepancies, and certain tax refund or credit claims may likewise be covered.

⚠️ WHAT DOES THIS MEAN FOR YOUR BUSINESS?
Being selected for audit does not automatically mean that a taxpayer has committed a violation. However, unusual figures, inconsistencies, unsupported deductions, questionable VAT claims, or discrepancies between tax returns and accounting records can attract greater scrutiny.

This makes accurate bookkeeping and regular reconciliation more important than ever.

Before an audit happens, businesses should already be asking:
✅ Do our sales in the books agree with our tax returns?
✅ Are our expenses properly documented and deductible?
✅ Are VAT input and output taxes properly reconciled?
✅ Can we explain significant losses or changes in assets?
✅ Are transactions with related parties properly recorded and supported?
✅ Do our financial statements, tax returns, and other regulatory submissions tell a consistent story?

The BIR also clarified that an audit or verification must be supported by a valid electronic Letter of Authority (eLA), Tax Verification Notice, or Mission Order, as applicable. An audit undertaken without the required authority is considered unauthorized.

Good tax compliance is not something you prepare only when the BIR arrives. It should be built into your accounting system every day.

At NCM Accounting Office and Consultancy, we help businesses maintain organized accounting records, review tax compliance, reconcile accounts, and identify potential issues before they become bigger problems.

📞 0917 779 8919
📧 [email protected]
📍 3rd Floor, Karldale Square, National Highway, Brgy. San Pedro, Puerto Princesa City
NCM Accounting Office and Consultancy
Helping businesses stay informed, organized, and compliant.

26/08/2026

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📞 Call or Text: 0917 779 8919
📧 Email: [email protected]

20/08/2026

🇵🇭 ₱7.2 TRILLION NATIONAL BUDGET FOR 2027: WHAT DOES IT MEAN FOR THE PHILIPPINE ECONOMY?

The proposed ₱7.2-trillion National Expenditure Program for FY 2027 is a reminder of a basic financial principle that applies not only to government, but also to every business:

It is not simply about how much you spend. It is about how well you spend it.

According to the Department of Finance, the government expects the deficit-to-GDP ratio to reach 5.45% by the end of 2026, while revenues are projected to increase from ₱4.8 trillion in 2026 to ₱6.5 trillion by 2030.

The DOF also reported a revenue effort of 16.6% of GDP during the first half of 2026 and general government debt equivalent to 56.8% of GDP.

These are big numbers, but the principle behind them is familiar to accountants and business owners.

A budget is sustainable only when there is a clear plan for:

📌 Revenue — Where will the money come from?
📌 Expenditures — Where will the money go?
📌 Deficit — How much more are we spending than earning?
📌 Debt — How much borrowing can we reasonably carry?
📌 Returns — Will today’s spending create future economic value?

As Finance Secretary Frederick Go emphasized, the goal is not necessarily to spend less, but to spend better—directing resources toward programs and projects that can create jobs, increase incomes and provide lasting benefits.

The same lesson applies to business.

Good financial management is not about avoiding expenses. It is about making sure every peso spent has a purpose and contributes to the organization’s long-term sustainability.

At NCM Accounting Office and Consultancy, we believe sound budgeting, proper accounting, tax planning and financial analysis help businesses make better decisions—not only for today, but for the years ahead.

Know your numbers. Understand where your money goes. Make every peso count.

NCM Accounting Office and Consultancy

02/10/2026

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