Earl Retuya

10/06/2026

The Bureau of Internal Revenue issued on June 9, 2026, Revenue Memorandum Circular No. 63-2026, publishing the full text of the National Commission of Senior Citizens Public Advisory No. 1, Series of 2026, dated May 18, 2026, on the acceptance of the Digital National Senior Citizen ID as valid proof of identity in all transactions.

Read the full RMC here: https://tinyurl.com/RMC63-2026
NCSC Public Advisory No. 1: https://tinyurl.com/2026NCSCAdvisory01

10/04/2026

10/04/2026

RMC 20-2026

Taxpayers submitting their tax returns through the Offline eBIRForms Package are advised to capture a screenshot of the pop-up message indicating that a system-generated email confirmation has been sent to the taxpayer's registered email address.

The screenshot shall serve as proof of filing and successful submission of the tax return, which may be presented to the AAB when paying the corresponding tax due, particularly in cases where there is a delay in the receipt of the official email confirmation that the return has been successfully filed.

10/04/2026

Bank Bulletin No. 2026-04

Authorized Agent Banks (AABs) shall accept AITR filed through the BIR electronic filing platforms along with the emailed Tax Return Receipt Confirmation (TRRC).

In cases of delay in receipt of the TRRC, screenshot of the pop-up message bearing "Submit Successful!" may be presented as proof of filing.

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Ang mga Authorized Agent Banks (AABs) kinahanglan modawat sa mga AITR nga gi-file pinaagi sa mga electronic filing platform sa BIR, uban ang nadawat nga Tax Return Receipt Confirmation (TRRC) sa email.

Sa mga higayon nga malangan ang pagdawat sa TRRC, ang screenshot sa pop-up message nga nag-ingon nga "Submit Successful!" mahimong ipakita isip ebidensya sa pag-file.

11/02/2026

𝗚𝘂𝗶𝗱𝗲𝗹𝗶𝗻𝗲𝘀 𝗼𝗻 𝘁𝗵𝗲 𝗣𝗿𝗼𝗰𝗲𝘀𝘀𝗶𝗻𝗴 𝗮𝗻𝗱 𝗜𝘀𝘀𝘂𝗮𝗻𝗰𝗲 𝗼𝗳 𝘁𝗵𝗲 𝗘𝗹𝗲𝗰𝘁𝗿𝗼𝗻𝗶𝗰 𝗖𝗲𝗿𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗲 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘇𝗶𝗻𝗴 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 (𝗲𝗖𝗔𝗥) 𝗳𝗼𝗿 𝗢𝗻𝗲-𝗧𝗶𝗺𝗲 𝗧𝗿𝗮𝗻𝘀𝗮𝗰𝘁𝗶𝗼𝗻𝘀 (𝗢𝗡𝗘𝗧𝗧)
RMC #56-2024, RMC #133-2024, and OM #20-2025

With the passage of the Ease of Paying Taxes (EOPT) Act, taxpayers can now file returns and pay taxes at any Authorized Agent Bank (AAB) or Revenue Collection Office (RCO). However, while payment is flexible, the jurisdiction for processing the eCAR remains specific to the type of transaction.

📌 Sale of Real Property: The RDO with jurisdiction over the location of the property.

📌 Sale of Personal Property: The RDO with jurisdiction over the seller's registration OR the RDO of the seller's residence.
📌 Donations (Individual): The RDO with jurisdiction over the residence of the donor.
📌 Donations (Non-Individual): The RDO where the donor-corporation is registered.

Note: If the address on the submitted documents (e.g., Deed of Donation/Sale, Barangay Certificate) differs from the address in the BIR’s system (ITS/IRIS), the residential address in the BIR system prevails.

The taxpayer, however, may process the eCAR at the RDO having jurisdiction over their actual and current residence, provided that the residence information in the BIR system is updated to reflect the current address. The Client Support Section of the RDO with jurisdiction over the current address shall initiate the transfer or update of the registration information.

📌 Estate Tax: The RDO with jurisdiction over the TIN of the Estate.
Note: If the decedent had a registered business, it is the RDO of that business. If not, it is the RDO where the heirs intend to apply for the eCAR.

08/01/2026

𝑻𝑨𝑿 𝑹𝑬𝑴𝑰𝑵𝑫𝑬𝑹:
Payment of Annual Registration Fee is no longer required effective January 22, 2024.