TaxPro Consulting Group

"𝗛𝗲𝗹𝗹𝗼, 𝗕𝗜𝗥! 𝗔𝗻𝗴 𝗼𝗿𝗮𝗻𝗴𝗲 🍊𝗽𝗼 𝗯𝗮 𝗮𝘁 𝗮𝘃𝗼𝗰𝗮𝗱𝗼 🥑𝗮𝘆 𝘃𝗮𝘁𝗮𝗯𝗹𝗲?"

𝗔𝗻𝗴 𝗞𝗮𝘀𝗮𝗴𝘂𝘁𝗮𝗻:

Hindi po vatable ang orange at avocado kung ang mga ito ay nasa kanilang original o raw state (sariwa, buo, binalatan, o hiniwa).

Ayon sa Section 109 (1)(A) ng National Internal Revenue Code (NIRC) at sa paglilinaw ng BIR sa pamamagitan ng Revenue Memorandum Circular (RMC) No. 112-2021, ang lahat ng unprocessed na gulay, prutas, at mani—lokal man o imported—ay 𝗩𝗔𝗧-𝗲𝘅𝗲𝗺𝗽𝘁.

Upang mas madaling maunawaan kung kailan sila nagiging taxable o exempt, narito ang gabay:

🟢 𝗩𝗔𝗧-𝗘𝘅𝗲𝗺𝗽𝘁 (𝗪𝗮𝗹𝗮𝗻𝗴 𝟭𝟮% 𝗩𝗔𝗧)

Ligtas sa VAT ang orange at avocado kung dumaan lamang sa mga simpleng proseso ng paghahanda para sa merkado:

• 𝙎𝙖𝙧𝙞𝙬𝙖 𝙖𝙩 𝘽𝙪𝙤: Bagong pitas o binili sa palengke/supermarket.
• 𝘾𝙝𝙞𝙡𝙡𝙚𝙙 𝙤 𝙁𝙧𝙤𝙯𝙚𝙣: Nilagay sa yelo o pinalamig para hindi mabulok.
• 𝙋𝙚𝙚𝙡𝙚𝙙 𝙤 𝙎𝙡𝙞𝙘𝙚𝙙: Binalatan, tinanggalan ng buto, o hiniwa.
• 𝘿𝙧𝙞𝙚𝙙: Prutas na pinatuyo nang walang hinalong asukal o ibang kemikal.

🔴 𝗩𝗮𝘁𝗮𝗯𝗹𝗲 (𝗠𝗮𝘆 𝟭𝟮% 𝗩𝗔𝗧)

Nagkakaroon lamang ng 12% VAT ang orange at avocado kapag sumailalim na sa advanced processing o hinaluan na ng ibang sangkap:

• 𝘾𝙖𝙣𝙣𝙚𝙙 𝙤 𝘽𝙤𝙩𝙩𝙡𝙚𝙙: Halimbawa ay avocado dip/spread o orange slices in syrup na nasa lata. 🥫
• 𝙅𝙪𝙞𝙘𝙚 𝙤 𝙎𝙝𝙖𝙠𝙚: Mga prutas na piniga, ginawang juice, o hinaluan ng gatas at asukal. 🥤
• 𝙋𝙤𝙬𝙙𝙚𝙧𝙚𝙙: Mga instant juice powder na may flavor ng orange o avocado. 🧋
• 𝙋𝙧𝙤𝙘𝙚𝙨𝙨𝙚𝙙 𝙎𝙣𝙖𝙘𝙠𝙨: Halimbawa ay avocado ice cream o orange-flavored candies. 🍬

Link:
RMC 112-2021:https://bir-cdn.bir.gov.ph/local/pdf/RMC%20No.%20112-2021%20(1).pdf

Tax Code: https://www.bir.gov.ph/tax-code [Section 109(1)(A)]

Congratulations 𝐑𝐄𝐆𝐈𝐄𝐋 𝐊𝐄𝐍𝐓 𝐂. 𝐁𝐀𝐆-𝐀𝐎, 𝐂𝐏𝐀 for passing the May 2026 CPA Licensure Examination! 📝

Kent has served as an OJT Intern of TAXPRO in 2025 where he showed his dedication to his craft, sharp analytical skills, and the work ethic required in the profession. Seeing that his hard work culminate in this well-deserved success is incredibly rewarding.

Thank you for your valuable contributions during your training with us, Kent. Your TAXPRO family is cheering you on as you officially enter the profession!

"𝐆𝐨𝐝 𝐰𝐢𝐥𝐥 𝐨𝐩𝐞𝐧 𝐝𝐨𝐨𝐫𝐬 𝐟𝐨𝐫 𝐲𝐨𝐮 𝐭𝐡𝐚𝐭 𝐧𝐨 𝐨𝐧𝐞 𝐜𝐚𝐧 𝐬𝐡𝐮𝐭." - 𝐈𝐬𝐚𝐢𝐚𝐡 𝟐𝟐:𝟐𝟐

This June, God is about to open the right door for you.

Even if nothing is happening right now.
Even if you feel stuck.

God is working silently.

Trust in Him.
Trust in His mercy.

Your opportunity is coming.

“𝗛𝗲𝗹𝗹𝗼, 𝗕𝗜𝗥! 𝗡𝗮𝗸𝗮-𝗶𝘁𝗲𝗺𝗶𝘇𝗲𝗱 𝗱𝗲𝗱𝘂𝗰𝘁𝗶𝗼𝗻𝘀 𝗽𝗼 𝗮𝗸𝗼. 𝗬𝘂𝗻𝗴 𝗶𝗯𝗮𝗻𝗴 𝗿𝗲𝘀𝗶𝗯𝗼 𝗽𝗼 𝗺𝘂𝗹𝗮 𝘀𝗮 𝗣𝗢𝗦 𝗮𝘆 𝗻𝗮𝗯𝘂𝗯𝘂𝗿𝗮. 𝗣𝘄𝗲𝗱𝗲 𝗽𝗼 𝗯𝗮 𝗻𝗮 𝗶𝗽𝗮-𝗽𝗵𝗼𝘁𝗼𝗰𝗼𝗽𝘆 𝗸𝗼 𝗮𝗻𝗴 𝗺𝗴𝗮 𝗶𝘁𝗼 𝗮𝘁 𝗶-𝗰𝗼𝗺𝗽𝗶𝗹𝗲 𝗯𝗶𝗹𝗮𝗻𝗴 𝘀𝘂𝗽𝗽𝗼𝗿𝘁𝗶𝗻𝗴 𝗱𝗼𝗰𝘂𝗺𝗲𝗻𝘁𝘀?”

𝗔𝗻𝗴 𝗞𝗮𝘀𝗮𝗴𝘂𝘁𝗮𝗻:

Oo, pwedeng-pwede mong ipa-photocopy at i-compile ang mga resibo.

Ayon sa Section 34(A)(1)(b) ng Tax Code, kapag Itemized Deductions ang pinili mo, bawat gastos na ibabawas sa iyong kita ay dapat may katumbas na sapat na patunay o substantiation (tulad ng rehistradong Sales Invoice o resibo). Dahil madaling mabura ang mga resibong naka-thermal paper mula sa POS machines, ang pag-photocopy sa mga ito ay isang mainam na paraan para hindi mawala ang detalye.

Upang ma-preserve ang iyong mga dokumento sa oras ng audit o pagsusuri ng BIR, sundin ang mga tamang paraan ng pagtatabi nito:

1. 𝗔𝗻𝗴 𝗧𝗮𝗺𝗮𝗻𝗴 𝗣𝗮𝗿𝗮𝗮𝗻 𝗻𝗴 𝗣𝗮𝗴-𝗰𝗼𝗺𝗽𝗶𝗹𝗲 𝗻𝗴 𝗣𝗵𝘆𝘀𝗶𝗰𝗮𝗹 𝗥𝗲𝗰𝗲𝗶𝗽𝘁𝘀

• 𝙄-𝙖𝙩𝙩𝙖𝙘𝙝 𝙖𝙣𝙜 𝙊𝙧𝙞𝙜𝙞𝙣𝙖𝙡 𝙨𝙖 𝙋𝙝𝙤𝙩𝙤𝙘𝙤𝙥𝙮

Huwag itatapon ang original na thermal receipt kahit malabo na ito. Gamitin ang stapler o tape para idikit ang original na thermal receipt sa mismong bond paper kung saan ito ipinoto-kopy (photocopy). Ito ang patunay na hindi peke ang kopya.

• 𝙂𝙪𝙢𝙖𝙬𝙖 𝙣𝙜 𝙑𝙤𝙪𝙘𝙝𝙚𝙧 𝙎𝙮𝙨𝙩𝙚𝙢

I-compile ang mga resibo kada buwan o kada kategorya ng gastos (hal. Utilities, Office Supplies, Travel).

• 𝙄𝙨𝙪𝙡𝙖𝙩 𝙖𝙣𝙜 𝙢𝙜𝙖 𝙈𝙖𝙝𝙖𝙝𝙖𝙡𝙖𝙜𝙖𝙣𝙜 𝘿𝙚𝙩𝙖𝙡𝙮𝙚

Bago pa man kumupas ang thermal paper, isulat na sa tabi ng photocopy ang Pangalan ng Supplier, Petsa, TIN, at Kabuuang Halaga (Amount) para kung mabura man ng tuluyan, may mabilis kang basehan.

2. 𝗚𝗮𝘄𝗶𝗻 𝗶𝘁𝗼𝗻𝗴 𝗗𝗶𝗴𝗶𝘁𝗮𝗹 (𝗜-𝘀𝗰𝗮𝗻 𝗮𝘁 𝗜-𝘀𝗮𝘃𝗲)

• Maliban sa photocopy, mariing iminumungkahi na i-scan o kuhanan ng litrato ang mga resibo. I-save ang mga ito bilang PDF o JPEG sa iyong computer, external drive, o cloud storage (gaya ng Google Drive).

** Maaari mong i-scan ang mga resibo bilang dagdag na proteksyon, ngunit hindi ito pwedeng maging "tanging" batayan ng deduction kung nawawala o itatapon ang orihinal na hard copy.

3. 𝗠𝗮𝗴-𝗿𝗲𝗾𝘂𝗲𝘀𝘁 𝗻𝗴 𝗠𝗮𝗻𝘂𝗮𝗹 𝗜𝗻𝘃𝗼𝗶𝗰𝗲

Sa ilalim din ng RR No. 16-2018, kung malaki ang halaga ng transaksyon at kailangan mo ito para sa tax deduction, may karapatan kang isauli ang thermal tape receipt sa nagbenta at hilingan sila na palitan ito ng manual Sales Invoice.

Sources:

RMC No. 81-2025: Reiterates the criteria and guidelines on the deductibility of ordinary and necessary expenses under Section 34(a)(1)(a) of the National Internal Revenue Code of 1997, as amended.https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2081-2025.pdf

RR 16-2018: Amends Revenue Regulations (RR) No. 10-2015, as amended by RR Nos. 12-2015, 14-2015 and 6-2016 on the use of non-thermal paper for all Cash Register Machines (CRMs)/Point-of-Sales (POS) machines and other invoice/receipt generating machine/software. https://bir-cdn.bir.gov.ph/local/pdf/RR%20No.%2016-2018.pdf

𝗕𝗜𝗥 𝗟𝗔𝗨𝗡𝗖𝗛𝗘𝗦 “𝗘𝗔𝗦𝗘 𝗢𝗙 𝗖𝗟𝗢𝗦𝗜𝗡𝗚 𝗕𝗨𝗦𝗜𝗡𝗘𝗦𝗦” 𝗚𝗨𝗜𝗗𝗘𝗟𝗜𝗡𝗘𝗦 𝗙𝗢𝗥 𝗧𝗔𝗫 𝗥𝗘𝗚𝗜𝗦𝗧𝗥𝗔𝗧𝗜𝗢𝗡 𝗖𝗔𝗡𝗖𝗘𝗟𝗟𝗔𝗧𝗜𝗢𝗡; 𝗧𝗔𝗫 𝗖𝗟𝗘𝗔𝗥𝗔𝗡𝗖𝗘 𝗥𝗘𝗟𝗘𝗔𝗦𝗘𝗗 𝗔𝗦 𝗙𝗔𝗦𝗧 𝗔𝗦 𝗧𝗛𝗥𝗘𝗘 𝗗𝗔𝗬𝗦

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 47-2026 on May 19, 2026, prescribing new guidelines to simplify the process for closing businesses and cancelling tax registration, as part of the implementation of Republic Act No. 11976, otherwise known as the “Ease of Paying Taxes Act.”

Under RMC No. 47-2026, taxpayers who have already ceased operations may now apply for the closure or cancellation of their registration, either manually or electronically, through the Revenue District Office where their head office or branch is registered.

The Circular simplifies and standardizes documentary requirements. Together with the application form and the surrender of original BIR registration documents and permits previously issued to the business, taxpayers will only be required to submit two other document sets for closure: the list of ending inventory of goods and supplies, including capital goods for VAT-registered taxpayers, and the unused invoices, supplementary documents, and other unutilized accounting forms, together with their inventory.

Under the new guidelines, penalties for non-filing of tax returns shall no longer accrue once the taxpayer submits the complete documentary requirements for the closure or cancellation of registration. To prevent the further accumulation of open cases, the taxpayer’s registered form types shall likewise be placed under “deregistered” status upon submission of the complete requirements. Filing an application for the closure or cancellation of registration, however, does not preclude the Bureau from conducting an audit to determine any outstanding tax liabilities.

In addition, micro taxpayers shall not be subject to mandatory audit for closure and/or cancellation of business registration. Hence, tax clearances will be issued within three (3) working days from submission of complete documentary requirements for those with no open cases or outstanding liabilities. For micro taxpayers with open cases, tax clearance will be issued within three (3) working days from the submission of the complete documentary requirements and the payment of outstanding liabilities, including penalties.

The Bureau of Internal Revenue (BIR) expanded access to the Digital TIN ID by making it available through the eGovPH mobile application, supporting faster and more convenient taxpayer transactions.

TAXPRO supports the MT Pickle Park Grand Opening Pickleball Tournament last May 8, 2026. Congratulations to all participants, winners, and the organizers!

Congratulations to our podium finishers:

MEN’S DOUBLES CHAMPION 🥇
Lienard Sumaylo & Marvin Arbilo

MIXED DOUBLES CHAMPION 🥇
Ryann Ochoco & Syrah Ochoco

MIXED DOUBLES 2ND RUNNER-UP 🥉
Raquel Ochoco & Lienard Sumaylo

Congratulations to Sir Nestor Deloso & family for the successful opening of Carmen’s premium pickleball facility.

TAXPRO supports Oceanjet Run 2026. Congratulations to all runners, finishers, and the organizers!

𝐓𝐀𝐗𝐏𝐑𝐎 𝐂𝐎𝐍𝐒𝐔𝐋𝐓𝐈𝐍𝐆 𝐆𝐑𝐎𝐔𝐏 𝐉𝐎𝐈𝐍𝐒 𝐓𝐌𝐀𝐏

TAXPRO Consulting Group joins the 𝐓𝐚𝐱 𝐌𝐚𝐧𝐚𝐠𝐞𝐦𝐞𝐧𝐭 𝐀𝐬𝐬𝐨𝐜𝐢𝐚𝐭𝐢𝐨𝐧 𝐨𝐟 𝐭𝐡𝐞 𝐏𝐡𝐢𝐥𝐢𝐩𝐩𝐢𝐧𝐞𝐬 (𝐓𝐌𝐀𝐏) - the country's prominent professional organization composed of tax professionals, practitioners, and corporate consultants aimed at professionalizing tax practice and engaging with the government in developing tax laws and policies.

TAXPRO was represented by its Senior Tax Lawyer Atty. Neil Ochoco, CPA during an induction ceremony held at Dusit Thani Hotel in Makati City last March 26, 2026. This membership underscores the value of collaboration and continuous development —equipping teams with the skills, knowledge, and relationships needed to deliver high-quality, value-driven solutions in a rapidly evolving regulatory and business environment.

CONGRATULATIONS TO OUR MIXED DOUBLES PICKLEBALL CHAMPIONS!

We extend our sincere congratulations to Ryann Marc E Ochoco and Syrah Irish Ochoco for winning the Mixed Doubles Championship in the 1st Quirnita PicklePad Pickleball Tournament.

Your discipline, teamwork, and consistent excellence on the court were evident throughout the competition. This achievement reflects not only your skill, but also your dedication and sportsmanship that brings pride to our pickleball community.

Well done on this outstanding accomplishment! We wish you continued success in your future competitions.

We also congratulate Quirnita Picklepad, Mitzi O. Salas and team, for the successful tournament!