Bureau of Internal Revenue Issuances
REVENUE REGULATIONS
RR No. 26-2025
October 16, 2025
Amending the transitory provisions of RR No. 11-2025 extending the compliance period for electronic invoice issuance by covered taxpayers.
REVENUE MEMORANDUM CIRCULAR
REVENUE MEMORANDUM ORDER
RMO No. 43-2025
October 15, 2025
Guidelines on the Grant of Medical Allowance to Employees of the Bureau of Internal Revenue (BIR).
RMO No. 44-2025
October 15, 2025
Guidelines and Procedures in Processing and Payment of Separation and Terminal Leave Benefits (TLB) Claims in the National and Regional Offices Amending Revenue Memorandum Order (RMO) No. 37-2016 and RMO No. 40-2020, as amended by RMO No. 14-2022.
Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H
TAX ADVISORY
Advisory on Unavailability/Inaccessibility of Electronic Accreditation & Registration (eAccReg) System and Electronic Sales Reporting (eSales System.
Click the link below to read the full news from the source:
https://bir-cdn.bir.gov.ph/BIR/pdf/Advisory Unavailability of eAccreg & eSales (0047).pdf
TAX LAW
REPUBLIC ACT No. 12214 – Capital Markets Efficiency Promotion Act (CMEPA)
BIR Website / signed May 29, 2025
AN ACT AMENDING SECTIONS 22, 24, 25, 27, 28, 32, 34, 38, 39, 42, 51, 52, 56, 57, 127, 149, 174, 176, 179, 190, 199, AND 258 OF REPUBLIC ACT NO. 8424, ОТHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
REPUBLIC ACT No. 12079 – A VAT Refund for Non- Resident Tourists
Official Gazette / December 9, 2024
AN ACT CREATING A VAT REFUND MECHANISM FOR NON-RESIDENT TOURISTS, ADDING A NEW SECTION 112-A TO THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, FOR THE PURPOSE
REPUBLIC ACT No. 12066 – CREATE MORE
Official Gazette / November 13, 2024
AN ACT AMENDING SECTIONS 27, 28, 32, 34, 57, 106, 108, 109, 112, 135, 237, 237-A, 269, 292, 293, 294, 295, 296, 297, 300, 301, 308, 309, 310, AND 311, AND ADDING NEW SECTIONS 135-A, 295-A, 296-A, AND 297-A OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES.
REPUBLIC ACT No. 12023 – VAT on Digital Services
Official Gazette / October 2, 2024
AN ACT AMENDING SECTIONS 105, 108, 109, 110, 113, 114, 115, 128, 236, AND 288 AND ADDING NEW SECTIONS 108-A AND 108-B OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
TAX AND BUSINESS RELATED NEWS
BIR WEEKENDER BRIEFS
Volume No. 16 Issue No 42 Week ending October 17, 2025 – BIR Website / October 17, 2025
Operations Group Catch-up Conference & 2026 Planning Session – The Operations Group, under the leadership of Deputy Commissioner Marissa Cabreros, conducted a two-day Operations Group Catch-up Conference and 2026 Planning Session from October 13 to 14, 2025 at the Royce Hotel, Clark Freeport Zone, Mabalacat, Pampanga. The event brought together key officials from the Revenue Regional and District Offices, Assessment Service (AS), Client Support Service (CSS) and Collection Service (CS).
Click the link below to read the full news from the source:
https://bir-cdn.bir.gov.ph/BIR/pdf/v16n42%20web.pdf
CREATE MORE Act helps boost FDIs to PH in July
Philippine News Agency /Darryl John Esguerra / October 10, 2025 – MANILA
An economist partly traced the strong foreign direct investments (FDI) inflows in July 2025 to the Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) Act.
Cick the link below to read the full news from the source:
https://www.pna.gov.ph/articles/1260773
BIR leaves judgment on VAT cut to DOF
The Philippine Star / Marco Luis Beech / October 10, 2025 – MANILA, Philippines
The Bureau of Internal Revenue (BIR) said that the national government’s revenue collection is expected to decrease significantly should the proposed measure, which removes the 12 percent value-added tax (VAT), be approved and enacted into law.
Click the link below to read the full news from the source:
https://www.philstar.com/business/2025/10/10/2478709/bir-leaves-judgment-vat-cut-dof
CTA denies plea of SCG Marketing to nullify BIR’s P9.2-M tax assessment
Manila Bulletin / Czarina Nicole Ong Ki/ October 11, 2025
The Court of Tax Appeals (CTA) has denied the petition of SCG Marketing Philippines, Inc. which sought the reversal of the P9.2 million in deficiency value-added tax (VAT) for 2013 assessed by the Bureau of Internal Revenue (BIR).
Click the link below to read the full news from the source:
https://mb.com.ph/2025/10/11/cta-denies-plea-of-scg-marketing-to-nullify-birs-p92-m-tax-assessment
CTA: NLEX not liable for Caloocan’s P13.4-M tax
Business World / Erika Mae P. Sinaking / October 12 2025
THE COURT OF TAX APPEALS (CTA) has ruled in favor of NLEX Corporation, voiding the P13.43-million local business tax (LBT) assessment issued by the Caloocan City government for lack of authority on the part of its Business Permits and Licensing Office (BPLO).
Click the link below to read the full news from the source:
https://www.bworldonline.com/the-nation/2025/10/12/704659/cta-nlex-not-liable-for-caloocans-p13-4-m-tax/
Elderly solon calls move to scrap VAT on electricity ‘a clear act of compassion’
Manila Bulletin / Elison Quismorio /October 12, 2025
Senior Citizens Party-list Rep. Rodolfo “Ompong” Ordanes has backed the Department of Energy’s (DOE) pitch to get rid of the Value Added Tax (VAT) on electricity, saying the measure would ease the financial burden of senior citizens. “To further reduce their expenses, we have filed House Bill No. 434, which seeks to raise the discount to 15 percent for senior citizens under the same category,” he said.
Click the link below to read the full news from the source:
https://mb.com.ph/2025/10/12/elderly-solon-calls-move-to-scrap-vat-on-electricity-a-clear-act-of-compassion
Co-ops say BIR red tape hindering their ability to tap RA 9520 tax breaks
Business World / Justine Irish D. Tabile / October 13 2025
THE Philippine Chamber of Cooperatives, Inc. (Co-op Chamber) said Bureau of Internal Revenue (BIR) rules are hindering them from accessing tax exemptions. In particular, the group is asking the government to remove the requirement that individual co-op member present a tax identification number (TIN) to secure a certificate of tax exemption.
Click the link below to read the full news from the source:
https://www.bworldonline.com/editors-picks/2025/10/13/704651/co-ops-say-bir-red-tape-hindering-their-ability-to-tap-ra-9520-tax-breaks/
Reshaping the tax landscape of the mining industry ‘Let’s Talk Tax’
Business World /Dana Danielle F. Uganiza / October 13 2025
The Philippine mining industry has undergone a tax overhaul, and it is far more than a surface-level polish. With Republic Act (RA) No. 12253, otherwise known as the Enhanced Fiscal Regime for Large-Scale Metallic Mining Act, signed by President Ferdinand R. Marcos, Jr. on Sept. 4, 2025, the government is set to reshape how the wealth buried beneath our mineral-rich soil is distributed.
Click the link below to read the full news from the source:
https://www.bworldonline.com/economy/2025/10/13/704989/reshaping-the-tax-landscape-of-the-mining-industry/
PHL ‘can withstand’ US tariff but must preserve multilateral options, ICC says
Business World / Justine Irish D. Tabile / October 13 2025
THE PHILIPPINES is not unduly disadvantaged by US tariffs because it is essentially in the same position as its rivals, the International Chamber of Commerce (ICC) said, adding however that it must support multilateral approaches to trade to manage its risks.
Click the link below to read the full news from the source:
https://www.bworldonline.com/economy/2025/10/13/704650/phl-can-withstand-us-tariff-but-must-preserve-multilateral-options-icc-says/
New tax, ad rules force Digiplus to pause Brazil venture
Manila Bulletin / James A. Loyola / October 13, 2025
Online gaming firm Digiplus Interactive Corp.’s surprise move to halt its three-week-old operations in Brazil has been traced to new restrictions on the industry, similar to those imposed in the Philippines, that will limit its ability to entice players away from its competitors.
Click the link below to read the full news from the source:
https://mb.com.ph/2025/10/13/new-tax-ad-rules-force-digiplus-to-pause-brazil-venture
Palace: BIR lifestyle check on gov’t officials ongoing
Philippine News Agency /Darryl John Esguerra / October 14, 2025 MANILA
The Bureau of Internal Revenue (BIR) is still conducting lifestyle checks on government officials, over a month after President Ferdinand R. Marcos Jr. ordered the audit in response to alleged anomalies in flood control spending.
Click the link below to read the full news from the source:
https://www.pna.gov.ph/articles/1260956
Recto warns VAT cut may hike debt, risk credit downgrade
Philippine News Agency /Wilnard Bacelonia/ October 14, 2025 – MANILA\
Finance Secretary Ralph Recto on Tuesday cautioned lawmakers against proposals to reduce the value-added tax (VAT) rate from 12 percent to 10 percent, warning that such moves could lead to revenue losses and force the government to borrow even for its regular expenses.
Click the link below to read the full news from the source:
https://www.pna.gov.ph/articles/1260973
Recto: Gov’t targets higher revenue, lower deficit under 2026 budget
Philippine News Agency /Wilnard Bacelonia / October 14, 2025- MANILA
Finance Secretary Ralph Recto on Tuesday said the government is aiming for higher revenue collection and a narrower fiscal deficit under the proposed PHP6.79-trillion 2026 national budget, anchored on stronger fiscal discipline and continued digital reforms.
Click the link below to read the full news from the source:
https://www.pna.gov.ph/articles/1260928
BIR chases billions from online sellers
The Philippine Star / Marco Luis Beech / October 14, 2025 – MANILA, Philippines
Uncollected taxes from online businesses may have already reached billions of pesos, according to the Bureau of Internal Revenue. BIR Commissioner Romeo Lumagui Jr. said the agency is intensifying efforts to monitor online sales and coordinate with digital platforms to ensure compliance with tax laws and prevent further revenue losses.
Click the link below to read the full news from the source:
https://www.philstar.com/business/2025/10/14/2479650/bir-chases-billions-online-sellers
Gov’t to create group to address tax, non-tax concerns
Philippine News Agency /Anna Leah Gonzales / October 15, 2025 – MANILA
Finance Secretary Ralph Recto ordered the creation of a multi-sectoral working group to address tax and non-tax concerns through digital solutions. The DOF said among the key issues raised was the implementation of Revenue Memorandum Circular (RMC) No. 5-2024, which clarifies the taxation of cross-border services involving non-resident foreign corporations.
Click the link below to read the full news from the source:
https://www.pna.gov.ph/articles/1261053
BIR sees lower tax collection due to DPWH fiasco
The Philippine Star / Marco Luis Beech / October 15, 2025 – MANILA, Philippines
The Bureau of Internal Revenue (BIR) reported that its tax collections have declined, attributing the slowdown to the lingering issues surrounding the Department of Public Works and Highways’ (DPWH) infrastructure projects.
Click the link below to read the full news from the source:
https://www.philstar.com/business/2025/10/15/2479889/bir-sees-lower-tax-collection-due-dpwh-fiasco
DOF set to form group to ease investor tax, nontax concerns
Philippine Daily Inquirer / Ian Nicolas P. Cigaral / October 16, 2025 – MANILA, Philippines
The Department of Finance (DOF) will establish a multisectoral working group with private sector partners to tackle tax and nontax issues that have unsettled investors, part of a broader effort to improve the country’s business climate.
Click the link below to read the full news from the source:
https://business.inquirer.net/552757/dof-set-to-form-group-to-ease-investor-tax-nontax-concerns
Recto: 10% growth in collection needed to ensure revenue stream
Philippine News Agency /Anna Leah Gonzales/ October 16, 2025 – MANILA
Department of Finance (DOF) Secretary Ralph Recto said tax revenues need to grow by 10.2 percent annually from 2025 to 2028 to ensure that the country has a reliable revenue stream.
Click the link below to read the full news from the source:
https://www.pna.gov.ph/articles/1261130
Global Business Power wins P10.5-M tax case
Business World / Erika Mae P. Sinaking / October 16 2025
THE Court of Tax Appeals (CTA) en banc has affirmed a P10.5-million refund for Global Business Power Corporation (GBP), ruling against the Bureau of Internal Revenue (BIR) in relation to its creditable withholding taxes (CWTs) for 2018. The company’s claim was based on tax certificates (BIR Form 2307) reflecting taxes withheld from its income that had not been used as credit against its tax liabilities.
Click the link below to read the full news from the source:
https://www.bworldonline.com/the-nation/2025/10/15/705888/global-business-power-wins-p10-5-m-tax-case/
DoF vows to address businesses’ tax concerns
Business World / Aubrey Rose A. Inosante / October 16 2025
FINANCE SECRETARY Ralph G. Recto has ordered the formation of a multi-sectoral working group to address tax woes raised by business leaders, the Department of Finance (DoF) said. “These treaties generally provide that business profits of a treaty resident shall not be taxed in the Philippines if the foreign treaty resident does not have a permanent establishment in the Philippines,” the business chambers had said.
Click the link below to read the full news from the source:
https://www.bworldonline.com/editors-picks/2025/10/16/705850/dof-vows-to-address-businesses-tax-concerns/
Recto: VAT cut could force gov’t to borrow even for basic salaries
Business World /Derco Rosal/ October 16 2025
President Marcos’ chief economic manager stated that reducing the current 12-percent value-added tax (VAT) rate could weaken the government’s ability to fund operating expenses, such as personnel wages, as it would result in lower tax collections.
Click the link below to read the full news from the source:
https://mb.com.ph/2025/10/16/recto-vat-cut-could-force-govt-to-borrow-even-for-basic-salaries
Cordillera LGUs told: PSALM, NPC free from real property tax
Philippine News Agency /Liza Agoot/ October 16, 2025 – LA TRINIDAD, Benguet
The Bureau of Local Government Finance (BLGF) has ordered all local government units (LGUs) in the Cordillera region to stop imposing real property taxes on the machinery and equipment of the Power Sector Assets and Liabilities Management Corp. (PSALM) and the National Power Corp. (NPC), both classified as government-owned or -controlled corporations (GOCCs).
Click the link below to read hte full news from the source:
https://www.pna.gov.ph/articles/1261151
Download File:
