BMV Accounting Solution and Geomatics

15/05/2026

15/05/2026

Facts:

𝗞𝘂𝗻𝗴 𝗻𝗮𝗸𝗮-𝟴% 𝗸𝗮 𝘂𝗽𝗼𝗻 𝘆𝗼𝘂𝗿 𝗶𝗻𝗶𝘁𝗶𝗮𝗹 𝗿𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗸𝗮𝘆 𝗕𝗜𝗥… Baka may open cases ka na hindi mo pa namamalayan.

Normally, hindi naka-print sa Certificate of Registration yung Percentage Tax, 2551Q, if pinili mo yung 8% during your initial registration.

Kadalasan, ang meron lang:

✅ Quarterly Income Tax Return
✅ Annual Income Tax Return

Kaya naman iniisip ng marami:

“Hindi na ako required mag-file ng percentage tax, 2551Q, kasi wala naman sa Certificate of Registration ko.”

Valid naman kung bakit ganun ang understanding.

Pero ito yung importanteng context.

At the start of each taxable year, automatically subjected tayo sa graduated income tax rates.

Therefore, kung wala pang valid availment ng 8% for that taxable year, required tayo mag-file and pay ng percentage tax, 2551Q, assuming subject tayo sa percentage tax.

So yun naman pala.

Nagiging automatically graduated rates tayo at the start of the year.

Kaya lumalabas yung requirement na mag-file and pay ng percentage tax, 2551Q, kahit hindi siya naka-print sa Certificate of Registration mo.

Pero kung qualified ka naman at valid ang pag-avail mo ng 8%, mawawala na ang saysay ng requirement ng percentage tax, 2551Q.

You are no longer required to file and pay percentage tax, 2551Q, if you are qualified and you opted to avail the 8% income tax rate for that taxable year.

So ang question:

𝗣𝗮𝗮𝗻𝗼 𝗯𝗮 𝘁𝗮𝘆𝗼 𝗻𝗮𝗴-𝗮𝗮𝘃𝗮𝗶𝗹 𝗻𝗴 𝟴%?

According to RMO 23-2018, we can choose or elect our intention to avail the 8% income tax rate by filing any of the following:

𝟭. 𝗕𝗜𝗥 𝗙𝗼𝗿𝗺 𝟭𝟵𝟬𝟱

Or yung equivalent/update process ngayon, pag-update ng tax type or registration information natin sa ORUS.

𝟮. 𝗙𝗶𝗿𝘀𝘁 𝗤𝘂𝗮𝗿𝘁𝗲𝗿 𝟮𝟱𝟱𝟭𝗤

By filing the 1st Quarter Percentage Tax Return and choosing the 8% option.

𝟯. 𝗙𝗶𝗿𝘀𝘁 𝗤𝘂𝗮𝗿𝘁𝗲𝗿 𝟭𝟳𝟬𝟭𝗤

By filing the 1st Quarter Income Tax Return and choosing the 8% option.

Take note:

We can choose 8% on or before the deadline of the first quarter return.

For Q1 2026, May 15 ang deadline.

Pero paano naman ngayon?

“Baka magkaroon naman ako ng open case dahil hindi ako nag-update ng Certificate of Registration ko?”

Valid concern naman yan.

At nangyayari talaga yan sa actual situations.

Dahil sa system limitation or implementation issues, may cases na kahit pinili mo yung 8% sa 1701Q, hindi agad nagre-reflect or hindi automatically naka-close sa system.

Pero alam niyo ba na under RMO 23-2018, kapag qualified ka and you validly availed the 8% income tax rate, dapat automatically suspended or end-dated ang percentage tax, 2551Q, for that taxable year.

Sabi rin sa RMO 23-2018, dapat walang stop-filer or open case na mag-generate for 2551Q for the taxable year when the 8% income tax rate option was made.

Ngayon ang nagiging problema…

May mga taxpayers na hindi aware na wala naman pala dapat open case for 2551Q kung validly napili naman pala talaga nila yung 8%.

May mga taxpayers din na nagre-report na napepenalty sila for open case ng 2551Q dahil hindi raw sila nag-update ng Certificate of Registration.

But based on RMO 23-2018, hindi lang Certificate of Registration update ang way para mag-avail ng 8%.

Isa lang ang pag-update ng registration information through 1905 or ORUS as option to avail 8%.

Nandyan din ang 1st Quarter 2551Q and/or 1st Quarter 1701Q.

Kaya gentle reminder lang din sa ating mga BIR officers and taxpayers:

Sana ma-apply natin properly kung ano yung nasa revenue issuance para maiwasan yung unnecessary penalties, confusion, and inconsistent implementation.

Hindi ito para makipag-away.

Para lang mas maging malinaw at fair ang implementation para sa lahat.

At para naman sa mga taxpayers, reminder ko na lang din sa inyo:

Importanteng alam natin ang regulations and issuances ng BIR.

Kasi minsan, nagbabayad tayo ng penalty hindi dahil mali tayo…

Kundi dahil hindi natin alam yung tamang basis.

Kaya kung naka-8% tax rate ka, reminder ko lang:

𝗠𝗮𝘆 𝟭𝟱 𝗻𝗮 𝘆𝘂𝗻𝗴 𝗱𝗲𝗮𝗱𝗹𝗶𝗻𝗲 𝗻𝗴 𝗤𝟭 𝟮𝟬𝟮𝟲 𝗜𝗻𝗰𝗼𝗺𝗲 𝗧𝗮𝘅 𝗥𝗲𝘁𝘂𝗿𝗻.

Comment “YE” below for FREE tax consultation

15/05/2026

16/04/2026

Pm lang

14/04/2026

ANNUAL ITR 2025 EXTENSION OFFICIAL NA!

BIR just released RMC 30-2026 today, April 14, 2026.

Ang bagong deadline ng 2025 Annual ITR filing at payment:

APRIL 15 --> MAY 15, 2026

Kasama na dito:

Filing ng Annual ITR (1700, 1701, 1701A, 1701MS)

Payment ng taxes due

Submission ng required attachments (kasama ang eAFS)

Bakit?

Executive Order No. 110, s. 2026 -- State of National Energy Emergency.

Dagdag na oras para sa lahat ng taxpayers.

Pwede pa rin mag-file sa lahat ng BIR e-filing platforms at mag-bayad sa kahit anong e-payment channel o pinakamalapit na Authorized Agent Bank.

So wala nang excuse. May isang buwan pa tayo.

06/04/2026

9 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 April 15, 2026.

03/04/2026

📢 ITR SEASON IS HERE!

April is coming fast — have you filed your Income Tax Return (ITR) already?

Whether you are:

✅ Self-employed

✅ Professional

✅ Online seller

✅ Non-VAT (3%) or 8%

✅ Mixed income earner

Make sure your taxes are filed correctly and on time to avoid penalties and unnecessary stress.

We assist with:

✔️ ITR preparation & filing

✔️ Financial Statements (if required)

✔️ Tax computation & review

✔️ BIR compliance guidance

Don’t wait for the deadline. File early, stay compliant, and protect your business.

📩 Message us today to schedule a consultation

29/03/2026

📣 TAX SEASON IS HERE!
Hindi pa ba ready ang Income Tax Return mo? 🤔
Huwag mo nang hintayin ang deadline bago maghabol!
✔️ Accurate at maayos na filing
✔️ Iwas penalties at stress
✔️ Assist hanggang submission
Let us handle your accounting needs para mas makapag-focus ka sa business mo 💼
Message me now para ma-assist ka agad before deadline! ⏳
Limited slots only!

24/03/2026

05/03/2026

TO ALL Business Owners,
DID YOU KNOW that it is a prerequisite to have a DTI Certificate of Business Registration before applying for a BIR Registration and Mayors Business Permit?
👉 NO TIME PUMUNTA NG DTI OFFICE AT PUMILA??
👉 BUSY SA NEGOSYO??
👉 TINATAMAD LUMABAS??

This is the Solution!!

>> DTI ONLINE PROCESS

05/03/2026

Just directly message us for professional services:

Mandatory Requirements for 2313-P (Estate/Death Claim)
✅BIR Form No. 1801 (Estate Tax Return): Filed and stamped received by the BIR, with proof of payment.
✅Certified True Copy of Death Certificate: Issued by the Philippine Statistics Authority (PSA).
✅Proof of Ownership/Property Documents:
✅Bank Deposits/Investments: Bank certificates or statements indicating the date-of-death balance.
✅Shares of Stock: Stock certificates and/or certification from the corporate secretary.
✅Vehicles: Copy of Certificate of Registration (CR) and Official Receipt (OR).
✅Deed of Extrajudicial Settlement of Estate or Affidavit of Self-Adjudication: Notarized.
✅TIN of Decedent and Heirs: Valid TIN for all parties.
✅Approved ONETT Computation Sheet (OCS): Validated by the BIR.
✅Proof of Payment/Exemption: Revenue Official Receipt (ROR) or validated bank deposit slip for estate tax, if applicable.

Additional Requirements (If Applicable)
✅Special Power of Attorney (SPA): If the person transacting is not one of the heirs (must be notarized).
✅Certification Fee & Documentary Stamp Tax (DST): ✅Proof of payment for the certification fee and loose documentary stamp tax.
✅Marriage Certificate: If the heir is the spouse.
✅Birth Certificate: For minor beneficiaries or if no registered TIN.
✅For Claims Php 250,000 and Above (Sun Life/Financial Institutions example):
✅Surety Bond or Heirs' Bond (equivalent to the value of personal property).
✅Proof of publication.
The 2313-P is valid for one year

Certificate Authorizing Registration (eCAR) is an official document issued by the Bureau of Internal Revenue (BIR) as proof that all taxes related to a property transfer (real or personal) have been paid.