RPA Accounting Services

09/10/2026

⚖️ RED FLAG / GREEN FLAG: BIR TAX ASSESSMENTS

In CIR v. Standard Insurance Co., Inc., G.R. No. 259729, November 17, 2025, the Supreme Court upheld the cancellation of a deficiency DST assessment due to issues involving LOA authority and prescription.

🔴 RED FLAGS
The revenue officers who conducted the material audit work lacked proper LOA authority, and the government’s right to collect had already prescribed.

🟢 GREEN FLAGS
Check whether the actual examiners are covered by a valid LOA. Review prescription separately, and distinguish a request for reconsideration from a request for reinvestigation.

📚 Reference: Supreme Court case listing and jurisprudence
Commissioner of Internal Revenue v. Standard Insurance Co., Inc., G.R. No. 259729, November 17, 2025.

09/10/2026

📋 SLSP: KNOW IT. ENCODE IT. SUBMIT IT.

Ready na ba ang inyong Summary List of Sales and Purchases (SLSP)?

✅ Use the latest BIR format.
✅ Check TINs, names, sales, and purchase details.
✅ Validate and submit the required DAT file.
✅ Follow the applicable BIR deadline.

09/10/2026

📢 BIR TAX UPDATE: MICRO TAXPAYER ABATEMENT PROGRAM

As of October 3, 2026, the BIR has abated ₱149.35 million in tax liabilities and penalties for 2,379 micro taxpayers under its One-Time Abatement Program.

Qualified micro taxpayers with covered liabilities of up to ₱80,000 per taxable year may apply, subject to BIR conditions.

𝗕𝗜𝗥 𝗔𝗕𝗔𝗧𝗘𝗠𝗘𝗡𝗧 𝗣𝗥𝗢𝗚𝗥𝗔𝗠 𝗗𝗥𝗔𝗪𝗦 𝟮,𝟯𝟳𝟵 𝗠𝗜𝗖𝗥𝗢 𝗧𝗔𝗫𝗣𝗔𝗬𝗘𝗥𝗦 𝗜𝗡 𝟯 𝗠𝗢𝗡𝗧𝗛𝗦; 𝗣𝟭𝟰𝟵.𝟯𝟱 𝗠𝗜𝗟𝗟𝗜𝗢𝗡 𝗔𝗕𝗔𝗧𝗘𝗗 𝗧𝗢 𝗗𝗔𝗧𝗘

The Bureau of Internal Revenue (BIR) reported that 2,379 micro taxpayers had availed of its one-time Abatement Program as of October 3, 2026, with total tax liabilities and penalties abated reaching P149.35 million. Of the total, 1,027 micro taxpayers availed in just the latest 15-day period, reflecting a sharp acceleration in availment.

Commissioner Charlito Martin R. Mendoza said the increase coincides with intensified efforts by BIR Revenue Regions and Revenue District Offices to reach qualified micro taxpayers in their respective areas.

“Mas marami na tayong naaabot na micro taxpayers, at mas marami na rin ang gumagamit ng pagkakataong ito para maayos ang kanilang mga obligasyon at makabalik sa regular na compliance. Nagpapasalamat ako sa ating mga Revenue Regions at Revenue District Offices sa aktibong pagpapalaganap ng programa at sa paggabay sa mga kwalipikadong taxpayers,” Mendoza said.

As of October 3, 2026, the 2,379 micro taxpayers had filed 10,229 applications under the program, of which 8,464 have thus far been approved. The P149.35 million abated consists of P28.24 million in basic taxes and P121.12 million in compromise penalties, while P42.32 million in abatement fees had been paid.

President Ferdinand R. Marcos Jr. highlighted the One-Time Abatement Program for Micro Taxpayers in his 2026 State of the Nation Address as a tax relief measure for micro taxpayers. The program gives qualified micro taxpayers an opportunity to settle covered liabilities arising from their open cases.

The BIR has also made payment under the program more convenient by updating the Offline eBIRForms Package to support abatement payments through BIR Form No. 0605.

Under the program, qualified micro taxpayers with covered basic taxes and/or penalties totaling not more than P80,000 for a taxable year may apply for abatement, subject to the prescribed conditions. Upon approval, the taxpayer pays an abatement fee of P5,000 per tax type per taxable year abated.

The program covers qualified micro taxpayers with eligible delinquent accounts, tax assessments, and open stop-filer cases, subject to the conditions prescribed under the program.

“May panahon pa hanggang December 31, 2026 para mag-avail. Hinihikayat ko ang ating mga kwalipikadong micro taxpayers na lumapit sa kanilang Revenue District Office at samantalahin ang programang ito. Nandito ang BIR para tulungan kayong ayusin ang inyong mga obligasyon at linisin ang inyong tax records,” Mendoza urged.

06/10/2026

🧾 VALID BA ANG INVOICE MO?

Check these basic details:

✅ Complete business and taxpayer details
✅ Correct TIN and registered address
✅ Proper invoice type
✅ Correct and consecutive invoice number
✅ Proper BIR registration/authority

❌ Hindi automatic na invoice ang:
Order Slip, Delivery Receipt, o Acknowledgement Receipt.

Tandaan: Supporting documents sila, pero hindi sila kapalit ng valid invoice.

06/10/2026

𝗕𝗔𝗞𝗜𝗧 𝗜𝗠𝗣𝗢𝗥𝗧𝗔𝗡𝗧𝗘 𝗔𝗡𝗚 𝗔𝗖𝗧𝗨𝗔𝗟 𝗜𝗡𝗩𝗘𝗡𝗧𝗢𝗥𝗬 𝗖𝗢𝗦𝗧?

Kapag mali ang cost na gamit ng system, mali rin ang lalabas na profit.

Example:
Bumili ka ng product for ₱120, pero naka-record pa rin sa system as ₱100.

Selling price: ₱150

System profit: ₱150 − ₱100 = ₱50
Actual profit: ₱150 − ₱120 = ₱30

Kung 50 units ang nabenta, ₱2,500 ang lalabas na profit sa system, pero ₱1,500 lang talaga.

Kaya mas maganda kung ang inventory cost ay connected sa actual purchase transactions, para mas accurate ang cost at profit.

Hindi sapat na mukhang maganda ang profit sa system. Dapat tama rin ang numbers.

06/10/2026

📢 𝗥𝗠𝗖 𝗡𝗼. 𝟭𝟬𝟰-𝟮𝟬𝟮𝟲

The BIR has released Offline eBIRForms Package Version 7.9.6.2.

See full text here:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%20104-2026.pdf

06/10/2026

🧾 New invoice information to take note of!

Under Revenue Regulations No. 6-2026, invoices will now include Creditable Withholding Tax (CWT) information as part of the required invoice details.

This means taxpayers should review their current invoice format and make sure the required CWT information is properly reflected.

📌 Check your invoices and update your format if needed.

01/10/2026

𝗡𝗔𝗨𝗕𝗢𝗦 𝗡𝗔 𝗔𝗡𝗚 𝗕𝗢𝗢𝗞𝗦 𝗢𝗙 𝗔𝗖𝗖𝗢𝗨𝗡𝗧? 𝗛𝗘𝗥𝗘’𝗦 𝗪𝗛𝗔𝗧 𝗧𝗢 𝗗𝗢. 📚

Huwag basta bumili lang ng bagong books. Kailangan din itong i-register properly through ORUS.

1️⃣ Bumili ng same type of book na naubos mo.
2️⃣ Register the new book in ORUS.
3️⃣ Kung next volume na ito, register it as 2nd Volume or the applicable succeeding volume.
4️⃣ Download and print the QR Code.
5️⃣ Idikit ito sa first page ng registered book.

New book = new registration.

Reference: BIR ORUS

01/10/2026

𝗠𝗔𝗬 𝗔𝗖𝗖𝗢𝗨𝗡𝗧𝗔𝗡𝗧 𝗞𝗔, 𝗣𝗘𝗥𝗢 𝗜𝗞𝗔𝗪 𝗣𝗔 𝗥𝗜𝗡 𝗔𝗡𝗚 𝗡𝗔𝗚𝗔𝗔𝗦𝗜𝗞𝗔𝗦𝗢?

May accountant ka nga.

Pero ikaw pa rin ang nagre-remind, naghahanap ng documents, nagtatanong ng deadlines, at nag-aalala kung nai-file na ba.

That’s where ongoing support matters.

With a Retainer Service, may regular support for your tax compliance, bookkeeping, deadlines, records, and tax-related concerns.

Hindi lang kapag deadline na. May kausap ka rin kapag may kailangang asikasuhin.

Ikaw, focus sa negosyo.
Kami, tutulong sa compliance needs nito.

01/10/2026

𝗕𝗜𝗥 𝗨𝗣𝗗𝗔𝗧𝗘: 𝗡𝗘𝗪 𝗲𝗕𝗜𝗥𝗙𝗢𝗥𝗠𝗦 𝗙𝗢𝗥 𝗠𝗜𝗖𝗥𝗢 𝗧𝗔𝗫𝗣𝗔𝗬𝗘𝗥 𝗔𝗕𝗔𝗧𝗘𝗠𝗘𝗡𝗧

The BIR has released Offline eBIRForms Package Version 7,9.6.2 to support qualified micro taxpayers applying for the One-Time Abatement Program.

Reference: BIR Revenue Memorandum Circular No. 104-2026