BIR and tax news for online sellers.
Headlines from Philippine news outlets, updated through the day. For what the rules mean for you, see the Talaan Academy.
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Other Building transfer pricing documentation that survives audit
The article explains how BIR audit selection under Revenue Memorandum Order 1-2026 now uses a risk-based approach that flags related party dealings. It says transfer pricing documentation under Revenue Regulations 2-2013, 19-2020 and 34-2020 must be ready within 30 days of a BIR request.
For sellers This concerns larger firms with related party transactions; most small online sellers are unlikely to be affected unless they have such dealings.
The Manila Times
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Other BIR gives online businesses more time to comply with seal rule
The BIR moved the deadline to 31 October 2026 for online sellers and digital platforms to display the BIR Registration Seal Badge on their websites, e-commerce pages and social media accounts. Revenue Memorandum Circular No. 99-2026 grants the extension, and no penalties will arise solely from not displaying the badge before that date.
For sellers You have until 31 October 2026 to show your BIR Registration Seal Badge on your Shopee, Lazada, TikTok Shop or website pages without penalty for late display.
Daily Tribune
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Other BIR suspends excise taxes on LPG, kerosene
The BIR issued Revenue Memorandum Circular No. 100-2026 on 28 September, suspending excise taxes on LPG and kerosene again. It implements Executive Order No. 125, signed 25 September, after the one-month average Dubai crude price hit $99.41 per barrel, above the $80 threshold. The suspension lifts automatically if prices fall below $80 or after three months.
For sellers This affects fuel and transport costs, not your BIR e-invoicing or bookkeeping duties, so no action is needed from online sellers.
Daily Tribune
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Other BIR renews LPG, kerosene tax relief amid high oil prices
The BIR issued RMC 100-2026 on 28 September, suspending excise taxes on LPG and kerosene under Executive Order 125, signed 25 September. The relief follows a DOE certification that average Dubai crude hit $99.41 per barrel from 13 August to 11 September, above the $80 threshold. Rates return once prices fall below $80 or after three months.
For sellers This affects fuel excise taxes, not e-invoicing or bookkeeping rules, so online sellers have no new compliance step from this circular.
Daily Tribune
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Other BIR suspends excise taxes on LPG and kerosene amid high crude oil prices
The BIR issued RMC 100-2026, suspending excise taxes on LPG and kerosene under Executive Order No. 125 after the DOE certified that one-month average Dubai crude reached US$99.41 per barrel from August 13 to September 11, 2026, above the US$80 threshold. The suspension lifts automatically once prices fall below US$80 or after three months, whichever comes first.
For sellers This affects fuel and transport costs rather than e-invoicing rules, so online sellers may see only indirect effects on shipping and delivery fees.
Daily Tribune
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Other BIR issues circular renewing suspension of excise tax on LPG, kerosene
The BIR issued RMC 100-2026, suspending excise taxes on LPG and kerosene again after crude oil prices exceeded the $80 per barrel threshold. The suspension ends after three months or a week after the one-month average Dubai crude price falls below $80, whichever comes first.
For sellers This affects fuel and transport costs, not e-invoicing rules, so sellers may see slightly lower delivery or production expenses.
GMA Network
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Other BIR implements LPG, kerosene excise tax suspension anew
The BIR issued Revenue Memorandum Circular No. 100 on Monday, suspending excise taxes on LPG and kerosene under Executive Order 125 signed by President Marcos on Sept. 25. The suspension follows a Department of Energy certification that average Dubai crude prices exceeded the USD80 per barrel threshold, and taxes revert once prices fall below it.
For sellers This affects fuel and transport costs, not e-invoicing or bookkeeping rules, so online sellers have no new compliance step from this circular.
SunStar Publishing Inc.
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Other BIR DARES reforms target easier tax compliance
BIR Commissioner Charlito Martin R. Mendoza presented the agency's DARES reforms at the PICPA Metro Manila Region Tax Conference on Sept. 16, 2026, including a Taxpayer Portal, a revised audit program and the Electronic Invoicing System. The BIR also cited 295 tax evasion cases filed from January to July and promoted a One-Time Abatement Program for micro taxpayers.
For sellers The BIR is expanding its Electronic Invoicing System, so online sellers should watch for rollout details that may affect how they issue invoices.
Daily Guardian
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Other BIR tax refunds nearly double to PHP 23.67 billion
The BIR released PHP 23.67 billion in tax refunds from January to September 2026, up 90.6% from PHP 12.42 billion in the same period of 2025. The agency said approved claims are now paid faster, with VAT refunds processed within 90 days under the Ease of Paying Taxes Act.
For sellers Faster refunds mainly help registered businesses with approved claims; most small online sellers are unlikely to see a direct change.
Daily Guardian
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Other Can Poor Accounting Records Increase Tax Risk in the Philippines? What Businesses Need to Know
A CPA law firm article explains that incomplete or disorganized accounting records raise tax risk in the Philippines even without intent to underpay. It cites the five-year record retention under the Ease of Paying Taxes Act and notes that missing invoices or unreconciled figures can lead to disallowed deductions, questioned VAT credits, and BIR assessments.
For sellers Keep invoices, receipts, and sales records matched to your tax returns for five years, since missing or mismatched documents can cost you deductions or VAT credits in a BIR audit.
Aureada CPA Law Firm
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Other BIR tests online system for official document management
The BIR is piloting an internal Document Tracking and Management System under Revenue Memorandum Order No. 21-2026, issued on 13 August. It lets authorized personnel log the status, location and custody of official documents online, while physical copies are still transmitted during the pilot.
For sellers This covers the BIR's internal document handling, so it does not directly change anything for online sellers right now.
Daily Tribune
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Other Special InTAX: September 2026 Issue 1 | Volume 2
RMC 98-2026, dated 22 September 2026, sets guidelines for issuing electronic invoices under RR 8-2022 and RR 11-2025, as amended by RR 26-2025. A BIR advisory dated 14 September 2026 says no entity has been accredited or endorsed as an official e-invoicing solution provider, and the BIR has paused meetings with prospective providers.
For sellers Be wary of anyone claiming BIR accreditation as an e-invoicing provider; the BIR says none exist yet, so check official BIR channels before signing up.
kpmg.com
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Other BIR grants P84.5M tax relief to micro taxpayers
The BIR approved ₱84.5 million in tax debt and penalty reductions for micro taxpayers in the first two months of its One-Time Abatement Program under Revenue Regulations 4-2026. As of Sept. 18, 1,352 taxpayers filed 6,234 applications, with 5,000 approved after paying ₱24.815 million in fees. Applications close Dec. 31.
For sellers If you have old unpaid BIR taxes or penalties of ₱80,000 or less per year, you may apply for relief until Dec. 31 by paying a ₱5,000 fee per year covered.
The Manila Times
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Other BIR micro taxpayer relief draws 6,234 applications
The BIR said 1,352 micro taxpayers filed 6,234 applications in the first two months of its one-time tax abatement program under Revenue Regulations No. 4-2026. As of Sept. 18, 2026, it approved 5,000 applications covering about PHP 84.5 million in liabilities, with applications open until Dec. 31, 2026.
For sellers If you have old BIR liabilities or a dormant registration and gross sales under PHP 3 million, you may qualify to settle them for a PHP 5,000 fee per year until Dec. 31, 2026.
Daily Guardian
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Other BIR micro taxpayer relief covers P84.5M in liabilities
The BIR received 6,234 applications under its one-time Abatement Program for Micro Taxpayers in the first two months, approving 5,000 as of 18 September 2026. Approved applications covered P84.51 million in liabilities, with P24.82 million in abatement fees paid under Revenue Regulations No. 4-2026, which runs until 31 December 2026.
For sellers If you have old BIR delinquencies or assessments of P80,000 or less per taxable year, you may apply for relief before 31 December 2026.
Daily Tribune
Inquirer.net
Cebu Daily NewsHeadlines and links belong to their publishers. Talaan collects them automatically. Summaries are written by AI from the original article and may contain mistakes, so check the source before acting; they're general information, not tax advice.
