The Bureau of Internal Revenue (BIR) released new and improved registration forms in October 2025. These forms are now easier to use and help speed up the registration process for everyone.

Here is a quick guide to the forms you may need:

• Form 1900: For getting permission to use loose-leaf books, invoices, and other accounting records.
• Form 1901: For self-employed individuals, freelancers, mixed-income earners, foreign residents doing business, estates, and trusts.
• Form 1902: For employees who earn only salary or wages, including both locals and foreigners.
• Form 1903: For corporations, partnerships, government agencies, LGUs, cooperatives, and associations.
• Form 1904: For one-time taxpayers or those registering only to get a TIN for government transactions.
• Form 1905: Used to update, correct, or cancel registration information.
• Form 1906: Used to get authorization to print invoices.

These updates are part of BIR’s effort to make registration simpler and faster, following the “Ease of Doing Business” law.

Keep your business registration hassle-free! Use Juan by JuanTax to manage your BIR forms, file taxes, and stay compliant, all in one easy platform.

Reference: RMC 97-2025.pdf (bir.gov.ph.)

The post RMC 97-2025: Circularizing the Availability of the Revised BIR Registration Forms appeared first on JuanTax.

Following the RR 7-2024 announcement, all businesses that use official receipts and would like to convert their unused official receipts to invoices must do so within 30 days (for manual receipts).

An invoice, under the guidelines of the Ease of Paying Tax Act (EOPT), serves as the principal documented proof of the sale of goods and services provided to customers. Official receipts are now considered supplementary documentation rather than primary invoices.

Outlined in the latest BIR Regulation RR 7-2024, which was issued on April 12, 2024, and became effective as of April 27, 2024, the following guidelines are applicable:

Sec.8 – 2.1: Taxpayer to continue the use of remaining Official Receipts as Supplementary Documents

• All unused or unissued Official Receipts may still be used as supplementary documents until fully consumed, provided that the phrase “THIS DOCUMENT IS NOT VALID FOR CLAIMING INPUT TAX” is stamped on the face of the document upon the effective date of RR 7-2024 (April 27, 2024).
• Taxpayers are required to have a principal/primary “Invoice” printed in addition to the above.

For example:

Sec.8 – 2.2: Taxpayer to convert and use the remaining “Official Receipts” as “Invoices”

For ease of doing business, taxpayers shall be allowed to strike through the phrase “Official Receipt” (e.g., Official Receipt) on the face of the manually and loose-leaf printed receipts and stamp “Invoice” to be issued as the Primary Invoice until December 31, 2024.

Taxpayers are required to submit a notification to the RDO where the head office or branch is registered within 30 days (until May 27, 2024).

• Submission of an inventory of unused official receipts, indicating the number of booklets and corresponding serial numbers, must also be completed within 30 days (until May 27, 2024).

Reference: RR No.7- 2024.pdf (bir.gov.ph)

The post RR 7-2024: Transitory Provision on Unused Official Receipts appeared first on JuanTax.

NOTICE

To All Taxpayers Concerned:

Starting January 22, 2024, the Bureau of Internal Revenue (BIR) will no longer collect the Annual Registration Fee (ARF) from businesses. This change is in line with Republic Act No. 11976, also known as the “Ease of Paying Taxes Act.” As a result, businesses no longer need to file BIR Form No. 0605 or pay the Annual Registration Fee of Five Hundred Pesos (PHP 500.00) by January 31 every year.

If your business already has a BIR Certificate of Registration (COR) that includes the Registration Fee, it remains valid. However, you can update or replace your COR at your if you wish to do so but it is not mandatory. To do this, visit the Revenue District Office where you are registered and surrender your old COR before December 31, 2024.

Note: It is good to know that this is only an advisory and a memorandum is to be released by the BIR to further clarify the process. As a taxpayer, you have the option of continuing to pay the RF, updating your COR, or both.

If you have further questions regarding this matter such as refund, exemption, or open-case scenarios, it will be best to contact your RDO or an accountant.

For more information on Republic Act No. 11976, also known as the “Ease of Paying Taxes Act,” check this blog: New Law Aims to Make Tax Filing a Breeze

The post BIR Announces End to Annual Registration Fee appeared first on JuanTax.

What’s the buzz about?

This law is designed to revamp and modernize our tax system, making it more efficient and user-friendly. The main goal is to make the tax-paying process easier on us while boosting the country’s economy through improved revenue collection.

Here’s the lowdown on what the law brings to the table:

1. Simplified Classification: Taxpayers will now be classified into micro, small, medium, and large groups, ensuring a tailored approach to meet specific needs. Removing the distinction between documentation and the basis of sales of goods and services as well as classifying VAT refund cases as low, medium, or high risk.
2. Flexible Filing Options: Say goodbye to time-consuming filing procedures. With the choice of electronic or manual filing, you can select what works best for you.
3. Streamlined Payments: Paying taxes becomes more accessible, with the flexibility to pay through various channels, including authorized banks and tax software providers.
4. Digital Transformation: The law is all about reducing documentation requirements. Less paperwork means a smoother experience for you which also pushes the Bureau of Internal Revenue (BIR) to use integrated and automated systems.
5. Changes to Leniency: RA No. 11976 also imposes 180 days to act on claims for refund of erroneous or illegal tax collection; increases the amount from one hundred pesos (P100) to five hundred pesos (P500) for the mandatory issuance of receipts for each sale and transfer of goods and services; and reduces the number of income tax return (ITR) pages from four to two pages.

How does this relate to Juantax?

Great question! JuanTax is ahead of the game in simplifying your tax filing experience. Our app aligns seamlessly with the new law’s objectives:

• User-Friendly Interface: Navigate the tax filing process effortlessly with our easy-to-use app.
• Convenient Payment Options: JuanTax accepts any major credit card and debit card as a form of tax payment. You can also pay using our payment partners, PayMaya, Coins.ph, GCash, BPI, and UnionBank.
• Paperless Experience: We’re all about reducing paperwork. Enjoy a more environmentally friendly and convenient tax filing process by your taxes online.

We’re excited about these positive changes and are committed to enhancing JuanTax to ensure you experience the utmost ease in tax filing.

Stick around for updates and stay tax-compliant,

JuanTax Team

Source article:
https://pco.gov.ph/news_releases/pbbm-signs-ease-of-paying-taxes-act-to-boost-economy-protect-safeguard-taxpayer-rights/

The post New Law Aims to Make Tax Filing a Breeze appeared first on JuanTax.

Overview of the TRAIN Law and its impact on the Philippine tax system

The Tax Reform for Acceleration and Inclusion (TRAIN) Law is a tax reform program implemented in the Philippines in 2018. It aims to increase government revenue by restructuring the country’s tax system, making it simpler, fairer, and more efficient. 

TRAIN Law has brought about significant changes to the Philippine tax system. While it has helped address some long-standing issues, such as the need to simplify and make the system fairer, there is still a need to address the concerns raised by its implementation.

The TRAIN Law has several key provisions, including:

1. Lowering personal income tax rates: The law reduced personal income tax rates, increasing the take-home pay of many Filipino workers.
2. Imposing excise taxes on certain goods: The TRAIN Law imposed excise taxes on several goods, including sugar-sweetened beverages, petroleum products, and automobiles. The additional revenue generated from these taxes is intended to fund the government’s infrastructure and social programs.
3. Expanding the value-added tax (VAT) base: The law also expanded the VAT base by removing some exemptions, such as those on certain types of services and goods.

According to TAXGURO (2021), the TRAIN Law has had a significant impact on the Philippine tax system. It has generated additional revenue for the government, allowing it to fund important programs and initiatives. However, some critics have argued that the excise taxes have increased the cost of living for many Filipinos, particularly those with lower incomes. On the other hand, it has provided relief to low- and middle-income earners by lowering income tax rates.

This has resulted in an increase in disposable income, which can be used to stimulate consumption and spur economic growth. However, the higher excise taxes on fuel, tobacco, and sugary drinks have led to inflation, particularly affecting the poor who are more sensitive to changes in prices of basic goods.

Nonetheless, the government has continued to implement the TRAIN Law, making some adjustments along the way, in order to improve the country’s tax system and promote economic growth.

Explanation of the Value-Added Tax (VAT) and how it applies to the provisions outlined in RR No. 13-2018

Value-Added Tax (VAT) is a type of consumption tax that is applied to the value added at each stage of the supply chain. In essence, it is a tax on the value added by businesses at each stage of the production and distribution process.

RR No. 13-2018 refers to the Implementing Rules and Regulations (IRR) of Republic Act No. 10963, also known as the Tax Reform for Acceleration and Inclusion (TRAIN) Law. RR No. 13-2018 outlines the provisions for the application of VAT in the Philippines, including the registration, invoicing, filing, and payment of VAT by taxpayers.

Details of the revenue regulation, including the scope of coverage, exemptions, and requirements for compliance.

The Bureau of Internal Revenue (BIR) has recently issued Revenue Regulations (RR) No. 21-2021 which amended certain provisions including RR No. 13-2018, under page 15 of 20:

Illustration 8: A manufacturer purchased capital goods on different occasions as follows: 

1. a) For purchases made in January 2018, the amortization shall be for the shorter period of 5 years only or up to December 2022 although the useful life is 6 years.
2. b) For purchases made in February 2018, the amortization shall be for a period of 4 years only or up to January 2022 since the useful life of the asset is shorter than 5 years.
3. c) For purchases made in December 2021, the amortization shall be for the period of 5 years or up to November 2026.
4. d) For purchases made in January 2022, no amortization shall be made and the input VAT shall be claimed on the month of purchase or January 2022.

To further discuss what these mean:

• The Rule of amortizing the input vat  on Capital Goods shall only be allowed until December 31, 2021. 
• Taxpayers with unutilized input vat as of December 31, 2021, shall be allowed  to apply the same as scheduled until fully utilized. 
• Starting Jan 1, 2022, any purchase above 1M can be deducted from your VAT payable outright, and no amortization is required. This was different in the past where the input VAT needed to be amortized based on your purchase(s) useful life.

Here’s how Capital Goods works in JuanTax:

Enter the purchase and under the ‘Tax Type’ column and choose ‘Capital Goods’.

This will be automatically detected by the system upon generating your VAT tax form. Enter the required details together with the estimated life value in months then hit the ‘Save’ button.

The Summary table will be filled with details and spread out automatically.

We also have a process for disposal wherein if the Capital Goods reaches exhaustion, you simply click the trash icon and this will successfully dispose of your item.

If you’re new to JuanTax:

If you’ve set up your ‘Start Date’ for the current year – 2022, you may have Capital Goods that you are still maintaining from the past year/s.

This will appear under your VAT’s ‘Amortization’ tab.

KEY TAKEAWAYS

Revenue Regulation (RR) No. 13-2018 is a regulation issued by the Bureau of Internal Revenue (BIR) in relation to the implementation of the Tax Reform for Acceleration and Inclusion (TRAIN) Law, particularly with regards to the value-added tax (VAT) system. Here are some key takeaways from the regulation:

• The Tax Reform for Acceleration and Inclusion (TRAIN) Law is a tax reform program implemented in the Philippines in 2018. It aims to increase government revenue by restructuring the country’s tax system, making it simpler, fairer, and more efficient. 
• There TRAIN law has several key provisions:

1. Lowering personal income tax rates
2. Imposing excise taxes on certain goods
3. Expanding the value-added tax (VAT) base

• RR No. 13-2018 outlines the provisions for applying VAT in the Philippines, including the registration, invoicing, filing, and payment of VAT by taxpayers.
• Revenue regulations play a crucial role in implementing and enforcing tax laws. They provide guidance and clarity on tax-related issues, help ensure compliance with tax laws, and promote fairness and consistency in the tax system.
• VAT refunds and credits: Businesses with excess input VAT (VAT paid on purchases) can claim a refund or credit of such an amount. RR No. 13-2018 provides the procedures and requirements for claiming VAT refunds and credits.

JuanTax can help businesses comply with Revenue Regulations in several ways, including:

• Providing BIR-accredited software: JuanTax offers BIR-accredited invoicing and accounting software that is designed to comply with Revenue Regulations. The software helps businesses issue electronic receipts and invoices that contain all the necessary details required by the BIR.
• Automating tax compliance processes: JuanTax’s software automates the tax compliance processes, including the preparation and filing of tax returns. This eliminates errors and reduces the time and effort required for compliance.
• Generating accurate financial reports: JuanTax’s software generates accurate financial reports that can help businesses monitor their financial performance and ensure compliance with tax laws and regulations.
• Providing support and training: JuanTax provides support and training to businesses to help them understand and comply with Revenue Regulations. This includes assistance with the registration process, guidance on using the software, and answering any questions businesses may have.
• Staying up-to-date with tax changes: JuanTax stays up-to-date with changes in tax laws and regulations, including Revenue Regulations. This ensures that the software remains compliant, and businesses using the software are also compliant.

Overall, RR No. 13-2018 guides the implementation of the VAT system under the TRAIN Law. Businesses should be aware of the changes in the VAT threshold, VAT rate, and VAT-exempt transactions, as well as the procedures for claiming VAT refunds and credits.

CONCLUSION

Are you tired of the stress and hassle of filing your taxes? JuanTax can help! Our user-friendly, accurate, and reliable tax filing software makes it easy to file your VAT and other taxes with confidence. Don’t wait until the last minute – reach out now and discover how JuanTax can simplify your tax filing process. Visit our website at / to learn more!

The post Revenue Regulation: RR No. 13-2018 VAT on TRAIN Law appeared first on JuanTax.

This Circular was issued to clarify the provisions of Revenue Regulations (RR) No. 16-2021 that amended the provisions of RR No. 2-2015. This previously prescribed the submission of soft copies, instead of hard copies of BIR Form No. 2307 and BIR Form No. 2316 to the BIR using the Digital Versatile Disk-Recordable (DVD-R).

Revisions from the RR No. 16-2021 provisions require both certificates of the following:

• Scanning the original copies of BIR Form No. 2307 or 2316 through a scanning machine or device 
• Storing the soft copies of BIR Form No. 2307 or 2316, using the file format and naming conventions prescribed under the available modes or submission facilities of the BIR
• Submission of the soft copies of said BIR Form following revenue issuances governing the selected modes or submission facilities of the BIR 

The provisions above did not discontinue the submission of the aforementioned Certificates using DVD-R. Instead, it offered all concerned taxpayers other modes or submission facilities of the BIR that are currently available, such as the Audited Financial Statement (eAFS) System.

BIR Form No. 2316, RMC No. 24-2019 was issued to require the use of a Universal Storage Bus (USB) memory stick or other similar devices in the absence of DVD-Rs. In connection with this, said devices, modes, and facilities may likewise be used to submit BIR Form No. 2307, as well as BIR Form No. 2304, and BIR Form No.2306 as an added convenience to the taxpaying public.

If one would make use of the DVD-R, USB, or other modes of submission facility to submit forms, the requirements of RR No. 2-2015 shall be complied with, and the file format, naming conventions, and other requirements of revenue issuances governing the selected mode or facility will be followed. But if the eAFS System is going to be used, the provisions of RMC Nos. 49-2020, 82-2020, and 44-2021 shall be observed.

Lastly, while the taxpayers are allowed to use any of these modes at any given period, they are prohibited from using multiple modes/facilities in one given submission period. Only one mode or facility shall be used in the submission of both Certificates. 

Need more help? We’re here to guide you. With JuanTax Plus, you can automate your tax filing and generate your BIR Forms 2307 and 2316 with just a few clicks.  

Opt for a hassle-free tax filing; book a demo with JuanTax today!

The post RMC No.117- 2021: Form 2307 & 2316 Submission Clarifications appeared first on JuanTax.

The forms that will be included in the new Offline eBIR Package are 2018 versions of the following:

• 2552 Percentage tax return for transactions involving shares of stock listed and traded through the local stock exchange or through initial and/or secondary public offering
• 1600-VT Monthly remittance return of value-added tax withheld
• 1600-PT Monthly remittance return of other percentage taxes withheld
• 1707 Capital gains tax return for onerous transfer of shares of stocks not traded through the local stock exchange
• 2200-C Excise tax return for cosmetic procedures

The package also comes with bug fixes for BIR Forms 1702-MXv2018 and 1702-MXv2018C. Package version 7.9.2 can be downloaded from www.bir.gov.ph and www.knowyourtaxes.ph. 

Payments for tax dues shall be made through the following modes:

• Manual Payment
  • Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Revenue District Office (RDO) where the taxpayer is registered; or 
  • In places where there are no AABs, the return shall be filed and the corresponding tax due thereon shall be paid to the concerned Revenue Collection Officer (RCO) under the jurisdiction of the RDO where the taxpayer is registered using Mobile Revenue Collection Officer System (MRCOS) facility.
• Online Payment 
  • Land Bank of the Philippines (LBP)
  • Development Bank of the Philippines (DBP)
  • Union Bank Online
  • PESONet through LBP
  • Mobile Payment (GCash/PayMaya)

Need more help? We’re here to guide you. Refer to our Help Center.

Opt for hassle-free tax filing, sign up at JuanTax today.

The post RMC 111-2021: Offline Electronic BIR Forms (eBIRForms) 7.7 appeared first on JuanTax.

The BIR is required by law to assess and collect all national internal revenue taxes, fees, and charges, as well as to execute any forfeitures, penalties, and fines associated with them, including the execution of judgments rendered in its favor by the courts. Thus, this agency governs all the finance, taxation, and monetary policies of the country with the purpose of strengthening our national identity and improving the lives of Filipinos.

Why is it important to register in BIR?

BIR registration is one of the main requirements for doing business in the Philippines. Any person who receives an income, whether from business, profession, or compensation, has the legal obligation to register and pay their taxes in the BIR as failure to do so may result in a fine or imprisonment. 

There are also benefits that a business may receive once it is registered with the BIR, including financial services such as loan applications, tax incentives, and other financial assistance from the government. Furthermore, being registered is necessary for the growth and promotion of your brand and business; establishing a reputation in the market is crucial for a company’s continuity and success.

Learn more about Business Registration for Individuals and Non-individuals by simply clicking it!

Already registered? Great!

Have a quick escape from the hefty procedures of filing your tax returns with JuanTax! It offers you a seamless, secured, and easy filing transaction with just a click! #TaxDoneRight Sign-up now for FREE!

The post What is BIR? appeared first on JuanTax.

In today’s world, technology has played a significant part with how we live our lives. With just a tap on our phones, we will be able to access a wide range of activities which shows how technology has opened a new marketplace that has an endless possibility of development and popularity in this generation.

The development of the digital world today has created a big leap of change with how our economy and society works, even with taxation. From the manual forms, filing processes, and the trend of digital marketing, tax systems are an important element of this picture.

Tax Updates!! 

With the recent issuance by the BIR of the Revenue Memorandum Circular (RMC) 97-2021, the tax obligations of social media influencers were addressed on it. The BIR also intends to conduct a full blown investigation regarding this matter, as well as requiring them to submit a books of accounts in addition to registering and paying their taxes.

Recently, the Congress took a step forward by proposing the House Bill 6765 or the Digital Economy Taxation Act. The bill captures the value of the digital economy as it implies that network orchestrators and electronic commerce platforms be designated as withholding agents to promote income tax and value-added tax (VAT) compliance.

We need a globally consistent local digital taxation system to ensure our security for any uncertainties that may arise between our local tax laws and the tax laws of other nations. It is now time that our tax laws must be updated and developed thus, it must not only end here, as this is only the beginning of Philippines’ tax laws in tapping the digital marketplace.

Want to learn more?

Visit Learn at Juan to learn more about filing of tax returns, accounting, and other things related to it! Be updated and informed with us, here at JuanTax! Sign-up now for FREE!

The post The Digital World of Taxation appeared first on JuanTax.

This Circular was issued to clarify the issues and concerns received by the BIR from the previous Revenue Memorandum Circular No. 81-2021 released in relation to the VAT Exempt goods for medical/COVID-19 purposes published by the Food and Drug Administration (FDA) in the recently mandated Republic Act (RA) No. 11534 or also known as the CREATE Law. 

The following lists all the issues and concerns addressed in this Circular:

1. The VAT Exemption of medicines for diabetes, high cholesterol, hypertension, cancer, mental illness, tuberculosis, kidney diseases, drugs and vaccines prescribed directly for COVID-19 treatment, and medical devices directly used for COVID-19 treatment shall take effect on June 17, 2021.

2. Only COVID-19 medicines and medical devices that are listed in the FDA’s consolidated list of VAT-Exempt products with the appropriate dosage, strength, dosage form, and route of administration will be considered exempt from VAT.

3. The consolidated list of VAT-Exempt products published by the FDA last June 17, 2021, is the updated and controlling list, and should only be the basis of whether a certain medicine or medical device is exempted from VAT or not. 

4. The treatment of the unutilized input VAT in the updated VAT Exempt on-hand inventories should be in the following manner: 
   • carried over to the next taxable quarters or;
   • charged as a part of the cost

5. Under R.A. No. 11534 or the CREATE Law, tax refund is only granted for allegedly erroneously paid VAT on local purchases and importation once a change of status from VAT to non-VAT registration was made.

6. The phrase “provided that the input tax on the imported items have not been reported as an input tax credit in the monthly and/or quarterly VAT returns”, as shown in section 3 of Transitory Provision only gives validation that the improperly paid VAT on importation of VAT-exempt drugs or medicines were not imported nor claimed as an input tax credit in the monthly and quarterly VAT returns. In relation to this, the taxpayer may consider it as part of the “Purchases not Qualified for Input Tax” for the proper presentation of the purchases in the monthly and quarterly VAT returns.

7. When VAT is claimed as an input VAT credit and subsequently allocated to VATable, zero-rated, or exempt sales, it implies that input tax has already been used. As a result, it will no longer be claimable as doing so is tantamount to claiming it twice. 

Wanna know more about VAT Exemptions?

Learn at Juan is a learning platform which contains various courses that can help you in learning more about taxation, the filing process of taxes, and accounting. This can help people in properly learning the know-how of taxation for free! Sign-up now to learn more!

The post RMC No. 99 – 2021: VAT Exemption Clarifications appeared first on JuanTax.