Official BIR mandates, explained
The rules that matter to online sellers, in plain words. Each number links to BIR's official text; the summaries are ours.
Extends the deadline for showing the BIR Registration Seal Badge on your marketplace store pages, website and business social media to 31 October 2026.
Learn it: Lesson 2.5 · The Seal Badge →Sets up accreditation for e-invoicing service providers: companies that send e-invoices to BIR for other businesses must be accredited first.
Learn it: Lesson 2.4 · Connecting to BIR's EIS →Before issuing e-invoices you need a Permit to Issue from your RDO, by 31 December 2026; BIR evaluates applications within 20 working days.
Learn it: Lesson 2.3 · Permit to Issue →Invoices must now show any creditable withholding tax as a separate line. Unused printed invoices can still be used if stamped "Less: Withholding Tax".
Learn it: Lesson 5.1 · Withholding in both directions →2025 annual income tax returns, payments and attachments were due 15 May 2026 instead of 15 April, for this year only.
Learn it: Lesson 6.8 · Annual return and eAFS →Bound loose-leaf and computerized books of accounts must be registered online through ORUS each year, which gives a QR stamp. Loose-leaf invoices are still registered at the RDO.
Learn it: Lesson 2.1 · ORUS and registering your books →Shopee, Lazada, TikTok and other marketplaces withhold 0.5% of your sales before VAT from each payout. It's an advance on your income tax: keep their 2307s and claim it.
Learn it: Lesson 5.2 · Marketplace 2307s: collect and claim →General information, not tax advice. Summaries are Talaan's plain-language explanations; BIR's official text governs. Confirm with your accountant or RDO.