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 BIR provides relief to companies adjusting invoice systems to comply with CWT rules
The BIR issued RMC 112-2026, which treats invoice changes made only to add creditable withholding tax details as limited system changes, so no new registration or accreditation is needed. Computerized systems have until Dec. 31 to add the CWT feature, while cash registers and POS systems have until March 31, 2027.
For sellers If your invoices must show withholding tax, you can keep using your current system while updating it, but check whether the deadlines apply to you.
BusinessWorld
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Seal Badge BIR sets final Oct. 31 deadline for online sellers to display digital badge
Manila Bulletin
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Online sellers Supreme Court recognizes BIR role in digital notarization
The Supreme Court recognized the BIR for helping set tax compliance procedures for the nationwide rollout of electronic notarization. The BIR helped create rules letting Electronic Notaries Public meet Documentary Stamp Tax obligations through its eDST system, and Commissioner Mendoza said a Revenue Memorandum Circular will be issued in the coming days to formalize the reforms.
For sellers This covers electronic notaries and their documentary stamp tax duties, not online sellers directly, so no action is needed unless you also act as an e-notary.
Daily Tribune
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E-invoicing Preparing for the shift to electronic invoicing
The BIR issued RMC 98-2026 on Sept. 22, setting guidelines for mandatory electronic invoicing under RR 8-2022 and RR 11-2025. Covered taxpayers, including small, medium and large e-commerce businesses, must issue electronic invoices by Dec. 31 and secure a Permit to Issue from their revenue district office.
For sellers If you are a small, medium or large e-commerce seller, you must issue BIR-registered electronic invoices by Dec. 31; micro taxpayers are excluded but may adopt voluntarily.
The Manila Times
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Other Bill vs ‘pink tax’ filed in Senate
Senator Lorna Legarda filed Senate Bill 2483, the Anti-Pink Tax Act, dated Sept. 21, to ban charging different prices for similar goods or services based only on the target gender. Businesses must justify price gaps with gender-neutral factors, and the trade department could impose fines of P50,000 to P1 million.
For sellers If passed, this would bar gender-based pricing on your listings, so review product prices and keep gender-neutral reasons for any differences.
BusinessWorld
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Seal Badge Online sellers, creators secure 52,700+ BIR seal badges to protect privacy while complying
The BIR reported over 52,700 Registration Seal Badges issued to online sellers, service providers, and content creators as of October 14, 2026. The badge, created under RMC 38-2026, replaces the requirement to publicly show a full COR, and RMC 99-2026 moved the mandatory display deadline to October 31, 2026.
For sellers Online sellers must get and post the BIR Registration Seal Badge on their active platforms by October 31, 2026, instead of displaying their full COR.
BRABO News
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Seal Badge BIR registration seals reach 52,700 online taxpayers
The BIR said 52,700 online sellers, service providers and content creators had secured Registration Seal Badges as of Oct. 14, 2026. RMC 99-2026 moved the deadline to display the badge on websites and social media pages to Oct. 31, replacing a 2024 rule requiring full registration documents to be posted.
For sellers If you sell online, get your BIR Registration Seal Badge and post it on your shop pages by Oct. 31, 2026.
Daily Guardian
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E-invoicing When Should Businesses Apply for a PTI Electronic Invoice? A Practical BIR Guide for 2026
A BIR guide explains that the Permit to Issue Electronic Invoice (PTI) is separate from a Permit to Use or CAS Acknowledgement Certificate, per RMC No. 110-2026. Covered taxpayers, including certain e-commerce businesses, have until December 31, 2026 under RR No. 26-2025, but should apply once their e-invoicing setup is final and before issuing e-invoices.
For sellers If you are a covered e-commerce seller, check whether your invoicing system needs a PTI and prepare early, since December 31, 2026 is a deadline, not an application date.
Aureada CPA Law Firm
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E-invoicing PH businesses prepare for e-invoicing deadline
Covered Philippine businesses must comply with mandatory e-invoicing by Dec. 31, 2026, under BIR Revenue Memorandum Circular 98-2026 issued on Sept. 22, which sets out the requirements. Micro taxpayers are exempt from the deadline, and covered firms need a Permit to Issue Electronic Invoice plus certification within six months of getting it.
For sellers If you are a micro taxpayer you are exempt from the Dec. 31, 2026 deadline; larger sellers should check with the BIR whether e-invoicing rules cover them.
SunStar Publishing Inc.
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Other Philippine Tax Bureau Overhauls 16-Year-Old Rules on Shared Senior Discounts for Drugmakers and Retailers
The BIR issued Revenue Regulations No. 007-2026, updating 2010 rules on who can deduct the 20 percent senior citizen discount when several businesses share its cost. Each company may deduct only its agreed share under a documented burden-sharing agreement filed with the DOH.
For sellers This mainly covers drugstores, supermarkets and pharmaceutical firms sharing senior discount costs; most online sellers of other goods are unaffected unless they sell medicines.
BigGo Finance
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Other BIR: Senior citizen discount burden to be shared among drugstores, pharmas, supermarkets
The BIR issued Revenue Regulations No. 007-2026, which lets retailers, manufacturers, distributors, and wholesalers agree on how to share the cost of the 20% senior citizen discount, instead of the final seller carrying most of it. Such agreements must follow DOH guidelines, be documented, and a copy furnished to the DOH.
For sellers If you sell medicines or essentials to seniors, this rule mainly concerns how discount costs are shared upstream; check with your suppliers on any burden-sharing agreement.
GMA Network
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Other BIR: Drug makers and distributors must now share the 20% senior citizen discount on medicines
The BIR issued Revenue Regulations No. 7-2026, revising tax rules on the 20% senior citizen discount on medicines and DOH-listed medical supplies. Drug makers, distributors, wholesalers and retailers may now share the discount's cost through documented burden-sharing agreements, and each may deduct only the portion it shoulders.
For sellers This covers medicines and medical supplies, not online selling of general goods, so most online sellers are unaffected unless they sell medicines.
astig.ph
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E-invoicing What Is a Permit to Issue Electronic Invoice (PTI)? A Practical BIR Guide for Philippine Businesses
A guide explains that under BIR RMC 110-2026, the Permit to Issue Electronic Invoice (PTI) is a separate authority from a Permit to Use or Acknowledgement Certificate for a computerized accounting system. It says having a registered system does not by itself authorize e-invoice issuance, and accredited service providers must help clients apply for the PTI.
For sellers If you issue e-invoices, check that you hold a PTI, since an existing CAS or POS registration does not cover e-invoicing on its own.
Aureada CPA Law Firm
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Other BIR clarifies tax treatment rules for senior citizen drug discounts
The BIR issued RR No. 7-2026, amending 2010 rules on who bears the cost of the 20% senior citizen drug discount. Companies in the drug supply chain may now deduct only their agreed share of the foregone revenue, and the rules take effect 15 days after publication.
For sellers This covers drug manufacturers, distributors and pharmacies, not typical online sellers, so it likely does not affect your Shopee, Lazada or TikTok Shop business.
BusinessWorld Online
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Other Temporary suspension of excise taxes on LPG and kerosene
The BIR issued RMC 100-2026 to circulate Executive Order No. 125, Series of 2026, which temporarily suspends excise taxes on certain petroleum products after the DOE certified Dubai crude averaged at least USD 80 per barrel. The suspension took effect on 25 September 2026 and runs through 25 December 2026 unless crude prices fall below the threshold earlier.
For sellers This covers LPG and kerosene excise taxes, not online sales tax rules, so it has no direct effect on your Shopee, Lazada or TikTok Shop compliance.
Grant Thornton Philippines
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Seal Badge Rica Peralejo questions BIR Registration Badge Rule, calls out alleged government corruption
Actress Rica Peralejo criticized the BIR's requirement, announced in May 2026, for online sellers and digital earners to display a Registration Seal Badge on their platforms. She said she was not defending tax evasion but questioned why ordinary taxpayers face strict compliance while corruption allegations against officials go unaddressed.
For sellers The badge rule still applies to online sellers; this is commentary, not a change in the requirement, so keep your BIR registration and badge in place.
LionhearTV
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E-invoicing BIR requires accreditation for e-invoicing systems
The BIR issued RMC 110-2026, setting accreditation rules for electronic invoicing service providers covering technical, security and data governance standards. Providers cannot deploy their systems for taxpayer use without BIR accreditation and a valid accreditation certificate, and fees must be disclosed upfront.
For sellers If your e-invoicing or bookkeeping provider is BIR-accredited under RMC 110-2026, your setup stays compliant; ask your provider about their accreditation status.
The Manila Times
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E-invoicing Does a BIR Permit to Use Your CAS Automatically Allow Electronic Invoices? What Businesses Need to Know
A BIR-registered Computerized Accounting System does not automatically produce compliant electronic invoices, the firm explains. Under RR 11-2025 and RR 26-2025, covered taxpayers using CAS and similar systems have until December 31, 2026 to meet e-invoicing rules, and should check whether their systems store invoice data electronically.
For sellers If you use a BIR-registered accounting system, confirm by December 31, 2026 that it can issue compliant electronic invoices, not just printed or PDF copies.
Aureada CPA Law Firm
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Seal Badge FIRING LINE: Badge of exposure
A columnist questions the BIR's new registration seal badge, which online sellers and creators must display. He says scanning a badge reveals a seller's full legal name, which could expose small sellers who use home addresses to scammers and harassers, and he notes many sellers he asked did not know of the requirement.
For sellers If you display the BIR badge, check what personal details it shows publicly, since buyers and scammers can scan it.
thephilbiznews
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Seal Badge Rica Peralejo slams BIR registration seal requirement for content creators
Actress Rica Peralejo criticized the BIR's rule requiring content creators and digital earners to post a Registration Seal Badge on their platforms, saying she has paid taxes since age 13. She cited an October 31 deadline for the seal, which the BIR announced in May to improve transparency and tax compliance.
For sellers Online sellers and digital earners must display the BIR Registration Seal Badge on their platforms by October 31, so prepare to post it.
GMA Network
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Other IEMOP to withhold 2% tax on electricity spot market sales
The BIR designated IEMOP as withholding agent for the 2% creditable withholding tax on electricity sold through the Wholesale Electricity Spot Market under RR No. 5-2026, published Oct. 1, 2026. IEMOP will deduct the tax from gross remittances to generation companies and remit it via eFPS.
For sellers This covers electricity spot market transactions between power generators and buyers, so it does not directly affect online sellers.
Daily Guardian
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Withholding Invoices must now disclose creditable withholding tax
Revenue Regulation No. 6-2026, published on the BIR website on October 1, 2026, amends RR No. 7-2024 to require invoices to show creditable withholding tax as a separate line when applicable. Unused invoices may still be used if stamped "Less: Withholding Tax"; the rules take effect 15 days after publication.
For sellers If buyers withhold tax from your sales, your invoices must show the withholding as a separate line, so check your templates and e-invoicing setup before the effectivity date.
Grant Thornton Philippines
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VAT BIR hoping to launch VAT refund online application system in 2027
The BIR plans to launch an online VAT refund application system by 2027 under RMO 27-2026, dated May 14, which updates its 2026-2028 strategic plan. The platform will accept supporting documents and let applicants track claims, while full e-invoicing onboarding of remaining VAT taxpayers is moved to 2028.
For sellers VAT-registered online sellers may eventually file and track refund claims online, but the system is targeted for 2027, so nothing changes yet.
BusinessWorld Online
Inquirer.net
BusinessMirrorHeadlines 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.
