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 Why shifting withholding tax burdens sets a perilous precedent
A BusinessWorld column discusses a Supreme Court ruling (G.R. No. 246026) that held G&W Architects liable for deficiency withholding tax after the BIR revoked its rulings via RMC 55-2010. The writer cites dissents warning that charging withholding tax to the payee instead of the payor sets a risky precedent.
For sellers This concerns a developer's tax case, not online sellers directly, but it shows BIR rulings can be revoked retroactively, so keep your tax exemptions current.
BusinessWorld
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Withholding BIR RMC No. 112-2026: New Rules on Creditable Withholding Tax in Sales Invoices and Compliance Deadlines
RMC No. 112-2026 clarifies that creditable withholding tax must appear as a separate line on sales invoices only when the buyer is legally required to withhold, under RR No. 006-2026. Existing unused invoices may be used until consumed, with system updates due by December 31, 2026 or March 31, 2027 depending on the invoicing system.
For sellers If you sell to business buyers required to withhold tax, show CWT as a separate invoice line, not a discount; most retail buyers are unaffected.
Aureada CPA Law Firm
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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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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.
Daily Guardian
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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.
GMA Network
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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
Inquirer.netHeadlines 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.
