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 withholding tax shown separately on invoices
The BIR issued RR No. 6-2026, signed by Finance Secretary Frederick D. Go and published on Oct. 1, 2026, requiring creditable withholding tax to appear as a separate line on invoices. Existing unused invoices may still be used if stamped "Less: Withholding Tax"; newly printed invoices must carry the phrase. It amends RR No. 7-2024.
For sellers If buyers withhold tax from your sales, your invoices may need a separate withholding tax line or stamp, so check with your accountant before printing new ones.
Daily Guardian
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Filing BIR clarifies enhanced eDST rules, sets enrollment deadline
The BIR issued RMC 107-2026 on Oct. 1, clarifying enrollment, payment and error procedures for the Enhanced eDST System. Covered taxpayers must enroll through eFPS by Dec. 31, 2026, while newly registered ones have 90 days from BIR registration.
For sellers This mainly covers taxpayers paying documentary stamp tax, so most online sellers are unaffected unless they deal in covered documents or transactions.
Daily Guardian
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Seal Badge Online sellers have until October 31 to get a BIR registration seal
The BIR has extended the deadline to October 31 for online sellers and digital merchants to display a registration seal on their shops and social media pages, under Revenue Memorandum Circular No. 99-2206. The badge carries a QR code linking to the BIR validation portal, and those who do not display it by the deadline face penalties.
For sellers If you sell on Shopee, Lazada, TikTok Shop or your own site, secure your BIR registration badge and display it by October 31 to avoid penalties.
Unbox PH
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Online sellers BIR extends online seller seal deadline to Oct. 31
The BIR moved the deadline for online sellers and other digital businesses to display the BIR Registration Seal Badge to Oct. 31, 2026, under RMC 99-2026. The extension means no penalties for not displaying the badge during that period, and the badge lets consumers check if a seller is registered.
For sellers If you sell on Shopee, Lazada, TikTok Shop or your own site, display your BIR Registration Seal Badge by Oct. 31, 2026 to avoid penalties.
Daily Guardian
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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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E-invoicing RMC No. 98-2026: Prescribing Policies and Guidelines on the Issuance of Electronic Invoice under RR No. 8-2022 and RR No. 11-2025, as Amended by RR No. 26-2025
The BIR issued RMC 98-2026, setting guidelines for electronic invoices under RR 8-2022 and RR 11-2025, as amended by RR 26-2025. Covered taxpayers must comply by 31 December 2026, and the circular separates e-invoicing duties from electronic sales reporting and lists what makes an invoice validly electronic.
For sellers If your business falls under RR 26-2025, check with your accountant whether your invoicing system meets the e-invoice rules before the 31 December 2026 deadline.
Grant Thornton Philippines
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E-invoicing Who Is Required to Issue Electronic Invoices by December 31, 2026?
Under RR 26-2025 and RMC 98-2026, the December 31, 2026 e-invoicing deadline covers Small, Medium and Large taxpayers in e-commerce or internet transactions, Large Taxpayers Service taxpayers, and users of covered computerized accounting or invoicing systems. Micro taxpayers, those below ₱3 million in gross sales, are generally exempt but may opt in.
For sellers If your online store's gross sales reach ₱3 million or more, you fall in the mandatory group and must secure a Permit to Issue before December 31, 2026.
Aureada CPA Law Firm
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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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Seal Badge BIR extends deadline for online display of registration seal badge
The BIR issued Revenue Memorandum Circular No. 99-2026, moving the deadline to October 31 for online sellers, merchants, and digital platform operators to display their BIR Registration Seal Badge on websites, e-commerce pages, and social media. The badge shows a seller is registered with the BIR.
For sellers Online sellers now have until October 31 to post their BIR Registration Seal Badge on their Shopee, Lazada, TikTok Shop, or website pages.
SunStar Publishing Inc.
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E-invoicing Tax Notes: RMC No. 98-2026: Prescribing Policies and Guidelines on the Issuance of Electronic Invoice under RR No. 8-2022 and RR No. 11-2025, as Amended by RR No. 26-2025
RMC 98-2026 sets the rules for issuing electronic invoices under RR 8-2022 and RR 11-2025, as amended by RR 26-2025. E-commerce sellers classified as small, medium or large taxpayers must comply by Dec. 31, 2026, while micro taxpayers are exempt; the circular took effect immediately.
For sellers If you are a small, medium or large online seller, your invoices must come from registered software that can send data to the BIR by Dec. 31, 2026; micro sellers are exempt.
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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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Seal Badge BIR extends deadline for Registration Seal Badge display
The BIR moved the deadline for online sellers, merchants, and digital platform operators to display their Registration Seal Badge to Oct. 31, under Revenue Memorandum Circular No. 99-2026. The badge, required by earlier regulations, shows proof of registration on websites, marketplace pages, and social media.
For sellers If you sell on Shopee, Lazada, TikTok Shop, or your own site, display your BIR Registration Seal Badge by Oct. 31 to stay compliant.
BusinessWorld Online
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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.
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E-invoicing PhilExport seeks 1-year delay in mandatory e-invoicing
PHILEXPORT asked the BIR in a September 23 letter to move the mandatory e-invoicing deadline from December 31, 2026 to December 31, 2027, citing too little time to adjust systems. RMC 98-2026, issued September 22, 2026, covers e-commerce sellers, large taxpayers and computerized accounting users; micro taxpayers are exempt for now.
For sellers E-invoicing is still due December 31, 2026 unless the BIR grants the delay, so online sellers should keep preparing accredited invoicing software and a Permit to Issue.
thephilbiznews
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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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Seal Badge BIR sets Oct deadline for registration badges
The BIR has extended until October 31, 2026 the deadline for online sellers and other digital taxpayers to display a BIR Registration Seal Badge on their websites, e-commerce platforms and social media pages. RMC 99-2026 says no penalties will be imposed for non-display during this period, and the free badge, obtained through the BIR's online system, carries a QR code for verifying registration.
For sellers If you sell online, get your free BIR badge and post it on your Shopee, Lazada, TikTok Shop or social pages by October 31, 2026 to avoid penalties later.
The Manila Times
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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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Online sellers BIR pilots digital system to track documents across offices
The BIR is piloting a Document Tracking and Management System under Revenue Memorandum Order No. 21-2026, issued Aug. 13, to record the status and custody of documents moving between offices. In a Sept. 14 advisory, the BIR also warned that no e-invoicing provider has been accredited or certified by the agency.
For sellers No action needed now, but treat any provider claiming BIR accreditation as unverified until the BIR publishes its official accreditation rules.
Newsbytes.PH
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E-invoicing BIR E-Invoicing 2026: What Every Business Needs to Do Before the Deadline
The BIR issued RMC 98-2026 setting policies and guidelines on electronic invoicing and restating the 31 December 2026 compliance deadline for covered taxpayers. Grant Thornton Philippines is holding a free webinar on the circular's key provisions, including taxpayer coverage, Permit to Issue requirements and system certification.
For sellers The circular covers e-invoicing rules and a 31 December 2026 deadline, so check with the BIR or your accountant whether your online store falls under it.
Grant Thornton Philippines
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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
BusinessMirror
Inquirer.net
vatcalc.comHeadlines 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.
