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 No profit, no business tax! CTA rejects Taguig’s P2.3M claim against Pacific Plaza Towers
The Court of Tax Appeals ruled on October 6 that a condominium corporation's association dues for maintenance are not a taxable business activity, cancelling Taguig's business tax assessments of about P1.165 million each for 2018 and 2019. The court also found the city's January 18, 2019 billing statement defective for lacking legal and factual grounds.
For sellers This concerns condominium dues, not online selling, so it has no direct effect on your Shopee, Lazada, or TikTok Shop business taxes.
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Other Identity theft cannot be traced to BIR seal QR code alone, says privacy body
The National Privacy Commission said identity theft comes from a mix of online information, not the BIR seal's QR code alone, which shows a name and masked TIN digits. The BIR suspended the mandatory display of the registration seal badge on Monday, and taxpayers may still show it if they choose, with no penalties.
For sellers You are not required to post the BIR seal badge for now, and no penalty applies if you don't display it during the suspension.
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Other Bureau Of Internal Revenue Eases Rules On Invoicing System Updates
The BIR issued RMC 112-2026 on Oct. 22, allowing taxpayers to keep using existing unused invoices until consumed. For CWT transactions, sellers may stamp or write the withholding tax line and amount instead of securing a new Authority to Print. Newly printed invoices must include the CWT field, and system updates are due Dec. 31, 2026 or March 31, 2027.
For sellers You can keep using current invoices and add a CWT notation when needed; check your invoicing system's deadline if you use one.
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Other DOF opposes single estate tax payment covering multiple generations
At a Senate ways and means hearing on Friday, the Department of Finance opposed a proposal to let heirs settle estate taxes in one assessment for properties passed down through several generations, saying each inheritance is a separate taxable transfer. DOF cited revenue losses and noted it opposed a similar provision in the 2019 Tax Amnesty Act, which was vetoed.
For sellers This concerns inherited property and estate taxes, not online selling, so it does not directly affect your Shopee, Lazada, or TikTok Shop operations.
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Other Escudero seeks tax exemption for subdivision, condo common areas
Sen. Chiz Escudero filed Senate Bill No. 2569 on Oct. 21 to exempt subdivision and condo common areas from real property taxes by amending Section 234 of the Local Government Code. The bill covers shared facilities not used for commercial purposes; business-use areas would stay taxable.
For sellers This concerns condo and subdivision owners, not online sellers directly, though it could lower association dues for sellers who own or rent such units.
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Other Tax perks and regulatory framework for secondhand smartphones pushed
Industry leaders at a media roundtable urged government action on rising smartphone costs, citing Malaysia's tax exemptions on electronics and income tax deductions for device purchases. They also called for NTC rules on secondhand devices and noted memory chips now make up over 60% of the cost of phones under $400.
For sellers No new tax rules yet, only proposals, so nothing changes for sellers now; cheaper or secondhand devices could mean more buyers online.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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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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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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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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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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.
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.