Bureau of Internal Revenue Issuances
REVENUE MEMORANDUM CIRCULAR
RMC No. 95-2026
August 14, 2026
Providing Extension of the Deadlines for the Filing of Tax Returns of Corresponding Taxes due Thereon, Including Submission of Required Documents for Taxpayers due to Unavailability of eBIRForms Offline Package
REVENUE MEMORANDUM ORDER
RMO No. 23-2026
August 24, 2026
Strict Observance of the Government Energy Management Program (GEMP) Guidelines and Implementation of Inter-Agency Energy Efficiency and Conservation Committee (IAEECC) Resolution
REVENUE DELEGATION AUTHORITY ORDER
RDAO No. 46-2026
August 26, 2026
Designates the Deputy Commissioner of the Legal Service as the authorized BIR representative to the Philippine Film Export Services Office (PFESO) Board of Trustees (BOT) to sign on behalf of the BIR on matters to be deliberated upon and approved by the BOT
Tax And Business Related News
BIR WEEKENDER BRIEFS
Volume No. 17 Issue No 33 Week ending August 21, 2026
DOF Secretary Go Leads Destruction of Seized Illicit Cigarettes and Manufacturing Materials – the Bureau of Customs in Cebu, to reinforce the government’s crackdown on illicit trade, including the destruction of confiscated illicit cigarettes and counterfeit tax stamps.
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https://bir-cdn.bir.gov.ph/BIR/pdf/v17n33%20highres.pdf
BIR WEEKENDER BRIEFS
Volume No. 17 Issue No 34 Week ending August 28, 2026
Nationwide Cash Register Machines (CRM)/Pointof-Sale (POS) Machines Post-Evaluation Activities – Revenue Regions and Revenue District Offices participated in the conduct of the Nationwide Cash Register Machines (CRM)/Point-of-Sale (POS) Machines Post-Evaluation Activity from August 24 to 28, 2026, to strengthen the monitoring and enforcement of compliance with invoicing requirements.
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https://bir-cdn.bir.gov.ph/BIR/pdf/v17n34%20highres%202.pdf
BIR files P2.2-B tax case vs offshore gaming operator
Philippine News Agency/ Anna Leah Gonzales/ August 20, 2026
The BIR’s investigation covering 2021 to 2023 found that Hongsheng substantially underdeclared its income, misreported value-added tax (VAT) liabilities, and neglected to remit required withholding taxes for foreign employees.
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https://www.pna.gov.ph/articles/1282341
BIR flags 25 Luzon gas stations in fuel marking drive
Philippine News Agency/ Anna Leah Gonzales/ August 20, 2026
Under the fuel marking enforcement drive, if non-compliance is confirmed, the BIR will assess and collect all applicable taxes and penalties under existing laws and regulations. Taxpayers can request corrective fuel marking and the lifting of seals once they settle their liabilities and meet all compliance requirements.
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https://www.pna.gov.ph/articles/1282377
BIR, Supreme Court partner to automate documentary stamp taxes for businesses
Manila Bulletin / Jun Ramirez / August 25, 2026
The Bureau of Internal Revenue (BIR) and the Supreme Court are working to integrate their digital platforms to create a fully paperless notarization and tax compliance process for businesses and individuals in the country. The tax agency expects the seamless integration to provide a safer, faster, and more practical environment for enterprise operations across the country.
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https://mb.com.ph/2026/08/25/bir-supreme-court-partner-to-automate-documentary-stamp-taxes-for-businesses
Mondelez bats for review of sugary drinks tax
Business World / Beatriz Marie D. Cruz/ August 25, 2026
MONDELEZ PHILIPPINES, Inc. said the government needs to reconsider its proposed tax hike on sugary drinks, noting that any increase in the current level of taxation would strain the industry.
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https://bworldonline.com/economy/2026/08/25/772422/mondelez-bats-for-review-of-sugary-drinks-tax/
Vape tax system issues raised
Business World / Pexcel John Bacon / August 25, 2026
The BIR admitted that authorities do not have the technical capacity to make an immediate determination and may need to examine the product’s chemical composition. Mr. Quimbo noted that authorities could not simply rely on product labels because importers could misdeclare their products.
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https://bworldonline.com/the-nation/2026/08/25/772411/vape-tax-system-issues-raised/
DOE eyes P7-B plan to address electricity losses
Philippine News Agency/ Joann Villanueva/ August 25, 2026 – MANILA
The government aims to address electricity losses reflected in consumers’ bills through a four-phased approach needing approximately PHP 7 billion. Energy Secretary Sharon Garin, in an online briefing Monday, said they are also proposing the increase of the anti-pilferage penalty from PHP5,000 to PHP50,000 to deter crimes that disadvantage power consumers. These measures are in line with President Ferdinand R. Marcos Jr.’s State of the Nation Address (SONA) commitment to address system losses and the removal of the value-added tax (VAT) on system loss charges.
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https://www.pna.gov.ph/articles/1282558
Time deposits now among eligible investment products under PERA
Philippine News Agency/ Anna Leah Gonzales/ August 25, 2026 – MANILA
Time deposits are now among the eligible investment products under the Personal Equity and Retirement Account (PERA), the Bangko Sentral ng Pilipinas (BSP) said.
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https://www.pna.gov.ph/articles/1282602
SC upholds P39.37-million customs, VAT liability against Colgate-Palmolive Philippines
Business World / mark Joseph M. Sanchez / August 26, 2026
In a decision promulgated on April 30, 2026, and made public on Monday, the SC’s Third Division denied CPPI’s petition challenging a Court of Tax Appeals (CTA) ruling that royalties it paid to Colgate-Palmolive Co. (CPC) formed part of the dutiable value of its imported goods. CPPI paid royalties to CPC, its parent company, for the use of CPC’s intellectual property in the Philippines. The high court also affirmed the imposition of VAT on arrastre and wharfage fees, which are charges for cargo handling and the use of port facilities, and ruled that CPPI is liable for deficiency and delinquency interest on the resulting deficiency VAT.
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https://bworldonline.com/corporate/2026/08/25/772166/sc-upholds-p39-37-million-customs-vat-liability-against-colgate-palmolive-philippines/
CTA junks Taguig claim in tax case stand-off vs condo firm
Philippine News Agency/ Benjamin Pulta/ August 26, 2026 – MANILA
The Court of Tax Appeals (CTA) has junked a petition filed by Taguig City Mayor Laarni “Lani” Cayetano questioning the ruling of the Taguig Regional Trial Court (RTC) which granted a local condominium corporation’s claim and refund of taxes erroneously collected 10 years ago.
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https://www.pna.gov.ph/articles/1282742
BIR lists 14 red flags that will automatically trigger audits
Business World / Justine Irish D. Tabile / August 26, 2026
Revenue Memorandum Order No. 22-2026 calls for priority cases to be electronically selected using tax returns and other information available to the BIR. These cases will be covered by electronic Letters of Authority (eLAs). Other indicators include a drastic decline in reported sales or value-added tax payments, a significant increase in exempt or zero-rated sales, discrepancy notices, and input tax claims exceeding 75% of total output tax. Taxpayers operating for more than five years without being audited, claiming losses from natural calamities or inventory obsolescence, and reporting income or shared expenses involving related companies may also be selected.
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https://bworldonline.com/editors-picks/2026/08/26/772701/bir-lists-14-red-flags-that-will-automatically-trigger-audits/
The constitutionality of the VAT refund law for foreign tourists “Taxwise or Otherwise”
Business World / Rochelle Nieva D. Curiba / August 26, 2026
In G.R. No. 280898 dated April 22, the Supreme Court upheld the constitutionality of Republic Act (RA) No. 12079, which introduced the VAT refund mechanism for eligible non-resident foreign tourists. The decision settles the constitutional question surrounding one of the government’s key tourism initiatives and clarifies Congressional authority to use tax incentives in pursuing legitimate economic objectives. The challenge arose from the law’s different treatment of foreign tourists and Filipino consumers. While an eligible non-resident foreign tourist may claim a VAT refund on qualifying purchases under RA No. 12079, no comparable VAT refund is available to Filipino consumers buying the very same goods
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https://bworldonline.com/economy/2026/08/26/772693/the-constitutionality-of-the-vat-refund-law-for-foreign-tourists/
BIR gambling crackdown: 11 ‘sabongan’ raided over unrecorded machines
Manila Bulletin / Jun Ramirez / August 26, 2026
During the Aug. 8 raids, the BIR said revenue enforcement officers uncovered 297 unrecorded betting machines, computerized betting units, servers, and related electronic devices operating without the required Permit to Use (PTU).BIR agents, supported by the National Bureau of Investigation (NBI), systematically sealed or confiscated the hardware in accordance with existing tax regulations.
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https://mb.com.ph/2026/08/26/bir-gambling-crackdown-11-sabongan-raided-over-unrecorded-machines
Jan-July gov’t revenues up more than 5%
Philippine News Agency/ Anna Leah Gonzales/ August 27, 2026
The Bureau of Internal Revenue (BIR) collections went up by 5.31 percent to PHP1.99 trillion from PHP1.89 trillion due to better taxpayer services, which supported compliance and boosted collection. The Bureau of Customs (BOC) also reported a 7.25 percent increase in collections during the period.
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https://www.pna.gov.ph/articles/1282799
Ayala to set up AI-powered ‘tax aide’ for BIR
Philippine News Agency/Joyce Ann L. Rocamora / August 27, 2026- MANILA
The Bureau of Internal Revenue (BIR) is developing an artificial intelligence-powered tax assistance tool with funding support from Ayala Corporation. The tool, called Terry The Tax AI Assistant, will help BIR personnel retrieve, cross-reference and analyze tax regulations, rulings, issuances and other tax materials faster and more efficiently.
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https://www.pna.gov.ph/articles/1282832
BIR consults private sector on E-invoicing rollout
Philippine News Agency/ Anna Leah Gonzales/ August 28, 2026
The BIR said a draft revenue memorandum circular seeks to operationalize the electronic invoicing requirements under Section 237 of the Tax Code. Under the proposed guidelines, taxpayers covered by the Dec. 31, 2026 deadline will be required to issue electronic invoices. Other categories identified in the draft will become subject to the requirement upon the issuance of separate BIR guidelines. Covered taxpayers may use in-house or commercially acquired e-invoicing solutions, or the services of Electronic Invoicing Solution (EIS) Providers.
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https://www.pna.gov.ph/articles/1282870
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