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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Withholding BIR requires separate withholding tax entry on invoices
The BIR issued Revenue Regulations No. 6-2026, published Oct. 1, 2026, requiring invoices to list creditable withholding tax as a separate item. Existing invoice stocks may be used if stamped "Less: Withholding Tax"; the rule takes effect 15 days after publication.
For sellers If buyers withhold tax on your sales, your invoices must show the withheld amount separately; stamp old stock or update new invoices before the effectivity date.
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Other Duterte’s tax records need audit – BIR exec
A BIR official told the impeachment trial on Friday that the agency must audit Vice President Sara Duterte's invoices, receipts and contracts to confirm the nature of her business income. The BIR holds her 2006 and May 4, 2018 registrations, and a Letter of Authority was issued to her on May 29, 2026.
For sellers This concerns the Vice President's impeachment case, not regular online sellers, though it shows BIR audits rely on invoices and receipts, so keep yours.
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Withholding BIR requires amount of withholding tax to be shown as separate item on invoices
The BIR issued RR 6-2026, published October 1, 2026, requiring creditable withholding tax to appear as a separate line on invoices, amending RR 7-2024 under the Ease of Paying Taxes Act. Existing unused invoices may still be used if stamped "Less: Withholding Tax," while newly printed invoices must carry the phrase.
For sellers If withholding tax applies to your sales, show it as a separate invoice line; check with your accountant whether this covers your online store.
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Other Defense grills BIR over handling of Sara Duterte, husband's tax records
At Vice President Sara Duterte's impeachment trial, defense lawyers questioned a BIR official on whether a notice of discrepancy was issued after tax records of Duterte and her husband were authorized for examination. The official cited taxpayer confidentiality and declined to confirm, and both sides argued over disclosure of the records.
For sellers This concerns a high-profile impeachment case, not new tax rules, so it does not change what online sellers must do.
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Seal Badge BIR extends compliance period for the display of BIR registration Seal Badge
The BIR issued RMC 99-2026 to restate the rule that covered online sellers and digital platform users must display their BIR Registration Seal Badge on their websites, marketplace pages and business social media. The deadline for display was moved to 31 October 2026, and no penalties will be imposed for non-display during the extension period.
For sellers If you sell on Shopee, Lazada, TikTok Shop or your own site, post your BIR Registration Seal Badge by 31 October 2026 to avoid penalties after the extension.
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Other BIR expands Taxpayer Portal access for large taxpayers
The BIR expanded its Taxpayer Portal to large taxpayers nationwide on Oct. 6, 2026, under RMC 109-2026, after a pilot for the Large Taxpayers Service on May 26, 2026. Eligible businesses can view registration data, return status, payments, and ledgers online. Large taxpayers are those with gross sales of at least PHP 1 billion.
For sellers This covers only large taxpayers with at least PHP 1 billion in gross sales, so most online sellers are not affected yet.
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Seal Badge BIR Registration Seal Badge Deadline Extended to October 31, 2026: What Online Sellers Need to Know
The BIR has moved the deadline for displaying the BIR Registration Seal Badge to October 31, 2026 under RMC No. 99-2026. Online sellers, merchants, and platform operators must post proof of registration on their websites, marketplace pages, and social media, with no penalties for non-display until that date.
For sellers Post your BIR Registration Seal Badge on your Shopee, Lazada, TikTok Shop, or social pages by October 31, 2026, and check your BIR details are correct first.
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Other BIR expands Taxpayer Portal access for large businesses
The BIR extended its Taxpayer Portal to large taxpayers under the Ease of Paying Taxes Act, effective 6 October, through Revenue Memorandum Circular No. 109-2026. The portal lets enrolled businesses view registration data, filed returns, payments and account ledgers, with automated reminders.
For sellers This covers large taxpayers only, so most online sellers are unaffected for now; the portal is part of the BIR's wider digital push that includes e-invoicing.
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Other BIR updates tax refund, credit claim rules
The BIR issued RMC 102-2026, RMC 103-2026 and RMO 25-2026 on 29 September, clarifying where taxpayers file tax credit and refund claims and which offices process, review and approve them. Regular refund claims get a 180-day processing period from complete submission, while claims tied to business closure follow a two-year period under Section 76(C).
For sellers These rules cover income tax refunds and credits, not e-invoicing or sales tax compliance, so most online sellers have no immediate action to take.
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Filing BIR clarifies tax refund filing offices and processing timelines
The BIR issued RMC 102-2026, RMC 103-2026 and RMO 25-2026 on Sept. 29, 2026, clarifying where refund claims are filed and who processes them. Regular claims for excess withholding tax get a 180-day processing period, while claims tied to business closure fall under a two-year period.
For sellers Refund claims are not part of day-to-day selling, so this mainly matters if you file a tax credit or refund claim with the BIR.
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E-invoicing Is a PDF Invoice an Electronic Invoice? What BIR RMC No. 98-2026 Actually Requires
RMC No. 98-2026, issued September 22, 2026, states that a PDF invoice is not automatically a BIR electronic invoice. It must come from a registered or accredited system in structured format, be sent electronically, and have data the BIR can extract and process. Covered taxpayers face a December 31, 2026 deadline.
For sellers If you make invoices manually in Word, Excel, or Google Sheets and email PDFs, those are not BIR electronic invoices under this circular.
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E-invoicing BIR E-Invoicing Deadline December 31, 2026: Is Your Business Covered?
The BIR requires covered taxpayers to comply with electronic invoicing by December 31, 2026, under RR 11-2025 as amended by RR 26-2025, with RMC 98-2026 moving the program closer to implementation. Covered businesses include online sellers, large taxpayers, and those using computerized accounting or invoicing systems, while micro taxpayers are generally exempt.
For sellers If you sell on Shopee, Lazada, TikTok Shop or your own site, check your taxpayer classification and whether your invoicing system can produce structured e-invoice data before the deadline.
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Seal Badge Does my Facebook business need a BIR registration seal?
The BIR requires online sellers to secure and display a digital Registration Seal by October 31, obtained free through ORUS or the RDO. The seal carries a QR code for public verification, and updating an existing registration via ORUS costs a Php 30 documentary stamp tax.
For sellers If you sell regularly on Facebook, Shopee, Lazada, TikTok Shop, or your own site, display the BIR seal by October 31.
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Seal Badge BIR Registration Seal Badge: What Creators Must Post
Under RMC 38-2026, issued 29 April 2026, the BIR requires people earning online, including creators and online sellers, to post a BIR Registration Seal Badge with a QR code on their platforms. The badge is free, but the certificate it comes with carries a PhP30 documentary stamp tax under RMC 64-2026.
For sellers Online sellers must post the QR badge on their store or seller page, downloadable from ORUS after paying the PhP30 stamp tax; the full certificate stays offline.
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Other BIR updates eBIRForms for micro taxpayer relief
The BIR updated its Offline eBIRForms package to Version 7.9.6.2, adding tax codes for micro taxpayers under the One-Time Abatement Program, per RMC 104-2026. Qualified micro taxpayers with yearly basic tax liabilities and penalties up to P80,000 can settle by paying a P5,000 fee per taxable year, before the 31 December 2026 deadline.
For sellers If you are a registered micro taxpayer with unpaid taxes up to P80,000 per year, you may settle them for a P5,000 yearly fee using the updated eBIRForms before 31 December 2026.
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E-invoicing E-invoicing: When Compliance Outpaces Readiness
Headlines 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.