Bureau of Internal Revenue Issuances
REVENUE MEMORANDUM CIRCULAR
RMC No. 2-2026
January 12, 2026
Circularizing Memorandum Circular (MC) No. 111 dated December 18, 2025 of the Office of the President, Malacañang Palace.
RMC No. 4-2026
January 15, 2026
Clarification on the Mandatory Registration of Permanently Bound Loose-Leaf Books of Accounts and Computerized Books of Accounts Through the Online Registration and Update System (ORUS), and Extension of Registration Deadlines
Tax Advisory
SMS Alert Advisory: on Phishing/Spoofing.
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https://bir-cdn.bir.gov.ph/BIR/pdf/TSSD_09152025_03.pdf
Advisory on Unavailability/Inaccessibility of Online Registration and Update System (ORUS).
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https://bir-cdn.bir.gov.ph/BIR/pdf/Advisory System Unavailability ORUS (0057).pdf
Advisory on Unavailability/Inaccessibility of eBIRForms System.
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https://bircdn.bir.gov.ph/BIR/pdf/Advisory%20Unavailability%20eBIRForms%20(0002).pdf
Tax And Business Related News
BIR WEEKENDER BRIEFS
Volume No. 17 Issue No 2 Week ending January 16, 2026 – BIR Website
Evaluation of CRM/POS Machines – conduct evaluated the cancellation of business establishments POS.
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https://bir-cdn.bir.gov.ph/BIR/pdf/v17n2.pdf
Past deadline naman kasi! Tax court throws out BIR’s VAT claim vs ex-CJ Sereno
Bilyonaryo.com / Eileen Mencias / January 9, 2026
The Court of Tax Appeals (CTA) has voided a value-added tax (VAT) assessment issued by the Bureau of Internal Revenue (BIR) against former Supreme Court Associate Justice Maria Lourdes P.A. Sereno, ruling that the tax claim was filed beyond the prescriptive period.
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https://bilyonaryo.com/2026/01/09/past-deadline-naman-kasi-tax-court-throws-out-birs-vat-claim-vs-ex-cj-sereno/money/
Philippine remittances seen to keep momentum despite new US tax
Business World /Katherine K chan and Aaron Micheal C. Sy/ January 12, 2026
OVERSEAS Filipino workers’ (OFW) remittances are expected to remain stable this year despite the United States’ move to charge a 1% tax on cash transfers to foreign countries, analysts said.
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https://www.bworldonline.com/editors-picks/2026/01/12/723539/philippine-remittances-seen-to-keep-momentum-despite-new-us-tax/
10 reasons for removing VAT on electricity
Business World / Eduardo Araral and Dianne Araral / January 14, 2026
One way to recover that trust is to do one thing that people can see and feel immediately — by removing the 12% VAT on electricity. Marcos’ technocrats will push back — loss of tax revenue, it is regressive, broad-based VAT is more efficient, it undermines credit rating, targeting is better, and many more explanations. But they miss the real point. When your house is on fire, aanhin pa ang damo kung patay na ang kabayo*? We studied this issue and below are 10 reasons why Congress should remove VAT on electricity now.
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https://www.bworldonline.com/editors-picks/2026/01/14/723919/10-reasons-for-removing-vat-on-electricity/
BIR misses 2025 target; Mendoza cites year-end rebound
Manila Bulletin/ Derco Rosal / January 14, 2026
The Bureau of Internal Revenue (BIR) missed its 2025 collection target after suspending audit operations during a leadership transition and institutional overhaul, though officials pointed to a late-year rebound as a sign of stabilizing taxpayer confidence.
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https://mb.com.ph/2026/01/14/bir-misses-2025-target-mendoza-cites-year-end-rebound
DTI mulls VAT reduction, fiscal support for garment industry
Manila Bulletin / Dexter Barro II / January 14, 2026
The Department of Trade and Industry (DTI) is studying the potential reduction of value-added tax (VAT) and introducing more fiscal support to enhance the cost competitiveness of local garments
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https://mb.com.ph/2026/01/14/dti-mulls-vat-reduction-fiscal-support-for-garment-industry
BIR eyes collab with TikTok for digital tax education
Philippine News Agency/ Joann Villanueva/ January 15, 2026 – MANILA
The Bureau of Internal Revenue and TikTok Philippines are discussing a partnership to further strengthen digital tax education and promote voluntary compliance as the government rolls out the 2026 National Tax Campaign.
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https://www.pna.gov.ph/articles/1267036
WHO says increasing taxes on sugary drinks, alcohol save lives
Philippine News Agency/ AZERTAC/January 15, 2026
BAKU – Low tax rates in most countries have made sugary drinks and alcoholic beverages cheaper, fueling obesity, diabetes, heart disease, cancers, and injuries, especially among children, the World Health Organization (WHO) reported on Tuesday.
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https://www.pna.gov.ph/articles/1267026
Philippines’ tax expenditure transparency steadies in 2025
Business World / January 15, 2026
The Philippines remained at the 79th spot out of 116 countries in the 2025 update of the Global Tax Expenditures Transparency Index (GTETI), a project led by think tanks Council on Economic Policies and German Institute of Development and Sustainability. The country reached an overall GTETI score of 38.67 out of 100, below the global average score of 46.90. The index assesses the regularity, quality and scope of countries’ tax expenditures (TEs) reporting across five dimensions: public availability, institutional framework, methodology and scope, descriptive TE data, and TE assessment.
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https://www.bworldonline.com/infographics/2026/01/15/724259/philippines-tax-expenditure-transparency-steadies-in-2025/#google_vignette
Beer, cigarette prices rise in fresh government tax round
Manila Bulletin / Derco Rosal / January 15, 2026
The government has implemented a fresh round of excise tax increases on cigarettes, vapes, and alcoholic drinks for 2026, a move that will further stretch consumer wallets while testing the administrative capabilities of the country’s revenue agencies.
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https://mb.com.ph/2026/01/15/beer-cigarette-prices-rise-in-fresh-government-tax-round
BIR bullish on 2026 take
Philippine Daily Inquirer / Nyah Genelle C. De Leon / January 16, 2026- MANILA, Philippines
After a strong fourth-quarter 2025 rebound, the Bureau of Internal Revenue (BIR) expressed optimism about sustaining this momentum into 2026.
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https://business.inquirer.net/569032/bir-bullish-on-26-take
BIR blunders: Joseph Calata’s brother dodges P11.5 million tax claim
Bilyonaryo.com / Eileen Mencias/ January 16, 2026
The brother of controversial businessman Joseph Calata escaped an ₱11.5-million tax collection case after the Bureau of Internal Revenue failed to prove it had properly notified him of the alleged liability.
Click the link below to read the full news from the source:
https://bilyonaryo.com/2026/01/16/bir-blunders-joseph-calatas-brother-dodges-p11-5-million-tax-claim/business/
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