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𝐈𝐬 𝐒𝐒𝐒, 𝐏𝐡𝐢𝐥𝐇𝐞𝐚𝐥𝐭𝐡 & 𝐏𝐚𝐠-𝐈𝐁𝐈𝐆 𝐑𝐞𝐪𝐮𝐢𝐫𝐞𝐝 𝐟𝐨𝐫 𝟏 𝐄𝐦𝐩𝐥𝐨𝐲𝐞𝐞?

“Isa lang naman employee ko… required pa ba?”

Yes.

The moment may employer–employee relationship, may obligation ka na.

Hindi basehan ang dami. Kahit isa lang, required.

Isang maling setup lang, pwedeng maging penalty.

📩 Not sure if compliant ang employee mo?

Let’s review your setup before it becomes a problem.

𝐌𝐚𝐲 𝐄𝐦𝐩𝐥𝐨𝐲𝐞𝐞 𝐊𝐚 𝐧𝐚? 𝐑𝐞𝐪𝐮𝐢𝐫𝐞𝐝 𝐧𝐚 𝐚𝐧𝐠 𝐒𝐒𝐒, 𝐏𝐡𝐢𝐥𝐇𝐞𝐚𝐥𝐭𝐡, 𝐚𝐭 𝐏𝐚𝐠-𝐈𝐁𝐈𝐆

May sumasahod na ba sa negosyo mo kahit isa lang?

Dito madalas nagkakamali ang small business owners.

Akala optional muna habang maliit pa ang negosyo. Pero sa unang araw pa lang ng employment, may government contribution obligation na.

Kapag may employee na nag-claim ng benefit at kulang ang hulog, employer ang sasagot sa difference at penalties.

Kapag maayos naman ang setup, kampante ang employee at mas tahimik ang negosyo.

Simple rule: kapag may sumasahod, may responsibility na.

𝐆𝐚𝐰𝐢𝐧 𝐧𝐠𝐚𝐲𝐨𝐧

Check kung registered na ang lahat ng employees mo.

𝐖𝐡𝐚𝐭 𝐘𝐨𝐮 𝐍𝐞𝐞𝐝 𝐭𝐨 𝐊𝐧𝐨𝐰 𝐀𝐛𝐨𝐮𝐭 𝐁𝐈𝐑 𝐀𝐮𝐝𝐢𝐭𝐬
Most audit problems don’t start with the BIR.
They usually start with small filing choices made months earlier.
RMO No. 1-2026 explains how the BIR chooses who to audit and how audits should be done.
If you understand this early, mas kalmado ka sa filing and mas handa ka if the BIR reaches out.
𝐖𝐡𝐲 𝐓𝐡𝐢𝐬 𝐌𝐚𝐭𝐭𝐞𝐫𝐬 𝐭𝐨 𝐘𝐨𝐮
If you’re a business owner, professional, or freelancer who files taxes, this applies to you.
RMO No. 1-2026 reminds us of two important things:
• One audit lang per tax year
• May malinaw na rules kung paano dapat gawin ang audit

Knowing this helps you avoid problems early instead of fixing them later.
𝐍𝐮𝐦𝐛𝐞𝐫𝐬 𝐓𝐡𝐚𝐭 𝐔𝐬𝐮𝐚𝐥𝐥𝐲 𝐂𝐚𝐭𝐜𝐡 𝐭𝐡𝐞 𝐁𝐈𝐑’𝐬 𝐀𝐭𝐭𝐞𝐧𝐭𝐢𝐨𝐧
Before you file, magandang i-check muna ang figures.
The BIR may look closer if:
• Sales look 30% or more lower than expected
• Expenses or deductions look 30% or more higher
• Input VAT is more than 75% of output VAT
• Income tax due is below 2% of gross sales or receipts
• May big or sudden changes sa sales, VAT, or assets na walang clear explanation
These are official guideposts the BIR uses when deciding who to audit.
𝐓𝐫𝐚𝐧𝐬𝐚𝐜𝐭𝐢𝐨𝐧𝐬 𝐓𝐡𝐚𝐭 𝐎𝐟𝐭𝐞𝐧 𝐑𝐚𝐢𝐬𝐞 𝐐𝐮𝐞𝐬𝐭𝐢𝐨𝐧𝐬
May mga transactions na natural na mas tinitingnan ng BIR.
Common examples:
• Refund or tax credit claims
• One-time or unusual transactions
• Tax exemptions or incentives
• Transactions with related companies
Hindi ibig sabihin may mali agad.
Kailangan lang malinaw ang support at explanation.
𝐎𝐧𝐞 𝐓𝐚𝐱 𝐘𝐞𝐚𝐫. 𝐎𝐧𝐞 𝐀𝐮𝐝𝐢𝐭.
For one tax year, isa lang dapat ang audit.
Hindi dapat sabay-sabay or paulit-ulit ang notices for the same year.
If may bagong audit notice, dapat ma-cancel ang nauna.
This rule exists to protect taxpayers.
𝐁𝐞𝐟𝐨𝐫𝐞 𝐘𝐨𝐮 𝐑𝐞𝐬𝐩𝐨𝐧𝐝 𝐭𝐨 𝐀𝐧𝐲 𝐁𝐈𝐑 𝐍𝐨𝐭𝐢𝐜𝐞
If you receive an electronic Letter of Authority or Tax Verification Notice, okay lang. Huwag muna mag-panic.
Check muna:
• Issued electronically ba
• Tama ba ang name, TIN, tax type, at tax year
• Malinaw ba kung ano ang sakop ng review
If may hindi malinaw, mas okay mag-verify muna before submitting anything.
𝐖𝐡𝐞𝐧 𝐒𝐮𝐛𝐦𝐢𝐭𝐭𝐢𝐧𝐠 𝐃𝐨𝐜𝐮𝐦𝐞𝐧𝐭𝐬, 𝐋𝐞𝐬𝐬 𝐈𝐬 𝐁𝐞𝐭𝐭𝐞𝐫
If the BIR asks for documents:
• I-submit lang kung ano ang hinihingi
• I-submit lang kung related sa issue
• I-submit within 10 days from receipt
Sending extra papers can create more questions.
𝐀𝐮𝐝𝐢𝐭 𝐂𝐨𝐧𝐬𝐨𝐥𝐢𝐝𝐚𝐭𝐢𝐨𝐧 𝐑𝐮𝐥𝐞 𝐒𝐭𝐚𝐫𝐭𝐢𝐧𝐠 𝟐𝟎𝟐𝟔
Starting March 4, 2026, audits for the same tax year must be combined.
If more than one audit notice exists:
• Dapat may replacement audit authority
• Requests not to consolidate must be filed by May 4, 2026
This helps avoid duplicate reviews and confusion.
𝐒𝐢𝐦𝐩𝐥𝐞 𝐑𝐞𝐦𝐢𝐧𝐝𝐞𝐫
One tax year. One audit.
Clear records. Calm response.
If unsure ka kung may red flags ang filing mo, mas okay ang early review kaysa late explanation.
𝐑𝐞𝐟𝐞𝐫𝐞𝐧𝐜𝐞
Revenue Memorandum Order No. 1-2026
Issued January 27, 2026
Including Annex A and Annex B

Balik na ang Tax Audit at Field Operations ng BIR

Naglabas ang BIR, or Bureau of Internal Revenue, ng RMC No. 008-2026 para ipaalam na ibinabalik na ang tax audit at field operations ng BIR.

Ito ay inilabas noong January 2026 at effective immediately upon issuance.

Ibig sabihin, simula January 2026, tuloy na ulit ang audit activities ng BIR.

Dati, pansamantalang sinuspinde ang mga tax audit at field operations dahil sa mga naunang issuances.

Sa RMC na ito, malinaw na sinabi ng BIR na lifted na ang suspension.

Sa madaling salita, pwede na ulit mag-audit ang BIR simula January 2026.

Kasama dito ang pag-issue ng Letters of Authority (LOA), Mission Orders, at Tax Verification Notices, pati ang pagpapatuloy ng mga audit cases na dati ay naka-hold.

Apektado dito ang lahat ng taxpayers na pwedeng ma-subject sa audit, lalo na yung may open or prior tax years.

Halimbawa:
Business owners na may tax years na hindi pa na-audit
Companies na may audit na na-suspend noong mga nakaraang buwan
Professionals na pwedeng makatanggap ng LOA anytime

Ang dapat gawin next ay i-review ang books of accounts, i-check kung updated ang tax filings, at maghanda ng documents in case may audit notice starting January 2026.

Kapag hindi ito napansin, pwedeng mabigla kapag biglang may audit o field visit.

Halimbawa, kung ang negosyo ay may audit na na-hold noong 2025 at hindi inayos ang records, pwede na ulit silang i-contact ng BIR simula January 2026.

Read full BIR Regulation here
BIR RMC No. 008-2026

9 Years of Reliabooks. Built on trust, powered by our team, for our clients.

Today, we commemorate the greatness of Dr. Jose Rizal, a true national hero who envisioned a free and just Philippines. His sacrifices remind us of the power of knowledge, patriotism, and love for the country. 🇵🇭

𝐒𝐞𝐚𝐬𝐨𝐧'𝐬 𝐆𝐫𝐞𝐞𝐭𝐢𝐧𝐠𝐬 𝐟𝐫𝐨𝐦 𝐑𝐞𝐥𝐢𝐚𝐛𝐨𝐨𝐤𝐬 𝐂𝐨𝐧𝐬𝐮𝐥𝐭𝐢𝐧𝐠!🎄✨
Wishing you a Merry Christmas filled with joy, peace, and warmth. May this festive season bring you closer to your loved ones and inspire a prosperous year ahead. Thank you for your trust and partnership!

🎄✨ 𝐅𝐫𝐨𝐦 𝐚𝐥𝐥 𝐨𝐟 𝐮𝐬 𝐚𝐭 𝐭𝐡𝐞 𝐑𝐁 𝐓𝐞𝐚𝐦...

May your Christmas Eve be filled with peace, love, and moments that truly matter. Thank you for being part of our journey this year!

Happy Holidays and Merry Christmas! 🎁

Happy Birthday to the wonderful 𝗥𝗶𝗰𝗮𝗲𝗹𝗹𝗮!💙

Your expertise in handling clients' and employees' benefits and payroll is truly invaluable. Wishing you a birthday as special as your work! 🎂 🎉

🔔 𝐓𝐚𝐱 𝐃𝐞𝐚𝐝𝐥𝐢𝐧𝐞

Just a quick reminder that the following forms are due today:
•𝗕𝗜𝗥 𝗙𝗼𝗿𝗺 𝟭𝟲𝟬𝟭-𝗖
•𝗕𝗜𝗥 𝗙𝗼𝗿𝗺 𝟬𝟲𝟭𝟵-𝗘
•𝗕𝗜𝗥 𝗙𝗼𝗿𝗺 𝟬𝟲𝟭𝟵-𝗙

These forms are for employers who withhold and remit income tax from their employees. Filing on time helps you avoid penalties, so it's important to stay on top of them.

Need help? We made a free, easy guide for professionals, franchisees, and contractors — all thanks to 𝗥𝗲𝗹𝗶𝗮𝗯𝗼𝗼𝗸𝘀 𝗖𝗼𝗻𝘀𝘂𝗹𝘁𝗶𝗻𝗴, your partner in simple, stress-free tax work.

𝗬𝗼𝘂 𝗰𝗮𝗻 𝗰𝗵𝗲𝗰𝗸 𝗶𝘁 𝗼𝘂𝘁 𝗵𝗲𝗿𝗲: https://sendfox.com/reliabooksph

Stay on top of your taxes — you've got this!
Follow us for more tips and to stay updated on your taxes.

On the Feast of the Immaculate Conception, we honor the purity and grace of the Blessed Virgin Mary. May this day inspire us to live with faith, hope, and love, following her example of devotion and humility. 🙏🌸