A BIR tax audit can move faster and more smoothly when your records are complete, organized, and easy to explain. Under the BIR’s current audit framework, taxpayers may be asked to present specific records through a standardized checklist tied to the scope of the audit.

Section 235 limits BIR income tax exams to once a year, with five exceptions. See the 2026 one-eLA rule and what to do if you get a second LOA.

Can the Bureau of Internal Revenue (BIR) audit your business for taxes from five or even ten years ago? The answer depends on the circumstances. Under Philippine tax laws, the BIR generally has three years to assess deficiency taxes.

When the Bureau of Internal Revenue (BIR) conducts a tax audit, business owners may be required to present accounting books, financial statements, invoices, tax returns, and other supporting documents. But does this mean BIR revenue officers can examine every business record without limitation?

Receiving a tax audit notice from the Bureau of Internal Revenue (BIR) can be stressful for business owners. An audit may involve reviewing financial statements, examining accounting records, checking tax returns, and identifying possible discrepancies in reported taxes.

Receiving a Notice of Discrepancy (NOD) from the Bureau of Internal Revenue (BIR) can be worrying, especially when the notice identifies possible differences in your company's tax returns, financial statements, or accounting records.

Receiving a Letter of Authority (LOA) from the Bureau of Internal Revenue (BIR) can be concerning for any business owner.

When creditable withholding tax must appear on your invoice, the three allowed labels, and system deadlines of Dec 31, 2026 and March 31, 2027.

A company may use more than one system to issue invoices. One branch may use a POS system, another may use an ERP, while online transactions may pass through a separate invoicing platform.

Businesses preparing for BIR electronic invoicing should not wait until the day they plan to issue their first e-invoice before addressing the Permit to Issue Electronic Invoice (PTI). Under BIR RMC No.

As Philippine businesses prepare for BIR electronic invoicing, two similar-looking terms can create unnecessary confusion: PTI and PTU. A PTU, or Permit to Use, historically refers to BIR authority covering the use of certain registered computerized accounting, POS, CRM, or related systems.

As businesses prepare for the Philippines’ electronic invoicing transition, one BIR requirement deserves particular attention: the Permit to Issue Electronic Invoice, commonly referred to as the PTI Electronic Invoice. Under BIR Revenue Memorandum Circular No.

Many businesses already use a Computerized Accounting System (CAS) and assume this means they are ready for BIR electronic invoicing. A CAS can record transactions, maintain books, generate reports, and even produce invoices.

If your business already uses a Computerized Accounting System (CAS) registered with the Bureau of Internal Revenue, you may assume that invoices generated by that system automatically qualify as BIR electronic invoices. Under Revenue Regulations No. 11-2025, as amended by RR No.

If your business uses a Computerized Accounting System (CAS), Computerized Books of Accounts with electronic invoicing, or other invoicing software, you may already fall within the taxpayers required to comply with the BIR’s electronic invoicing rules. Under Revenue Regulations No.

The Court of Tax Appeals (CTA) is a specialized court in the Philippines that handles tax-related disputes. It was created under Republic Act No. 1125 and later strengthened by Republic Act No. 9282, which elevated the CTA to the same level as the Court of Appeals and expanded its jurisdiction.

As the Philippines moves toward mandatory electronic invoicing, businesses are hearing a new term more often: structured invoice data.

Many businesses prepare invoices using Microsoft Word, Microsoft Excel, Google Docs, or Google Sheets and then save or send them electronically. Under BIR Revenue Memorandum Circular No.

Many businesses already prepare invoices electronically, save them as PDF files, and send them to customers by email. But does that automatically make the invoice a BIR-compliant electronic invoice? Under Revenue Memorandum Circular No.

BIR suspended mandatory display of the registration seal badge on Oct. 26, 2026 (RMC 113-2026). No new deadline. What online sellers must still do.