SuperOutsourced

𝗢𝗻𝗹𝗶𝗻𝗲 𝗦𝗲𝗹𝗹𝗲𝗿 𝗽𝗼 𝗮𝗸𝗼. 𝗜𝗯𝗶𝗻𝗶𝗻𝗮𝗹𝗶𝗸 𝗻𝗴 𝗰𝘂𝘀𝘁𝗼𝗺𝗲𝗿 𝗮𝗻𝗴 𝗽𝗿𝗼𝗱𝘂𝗸𝘁𝗼𝗻𝗴 𝗯𝗶𝗻𝗲𝗻𝘁𝗮 𝗸𝗼 𝗱𝗮𝗵𝗶𝗹 𝗻𝗮-𝗱𝗮𝗺𝗮𝗴𝗲 𝗶𝘁𝗼 𝗱𝘂𝗿𝗶𝗻𝗴 𝗱𝗲𝗹𝗶𝘃𝗲𝗿𝘆. 𝗠𝗮𝘆 𝗿𝗲𝘀𝗶𝗯𝗼 𝗻𝗮 𝗮𝗸𝗼𝗻𝗴 𝗻𝗮-𝗶𝘀𝘀𝘂𝗲, 𝗽𝗮𝗮𝗻𝗼 𝗻𝗴𝗮𝘆𝗼𝗻 𝗮𝗻𝗴 𝗴𝗮𝗴𝗮𝘄𝗶𝗻 𝗸𝗼?”

𝗔𝗻𝗴 𝗞𝗮𝘀𝗮𝗴𝘂𝘁𝗮𝗻:

Para sa mga online sellers, ang tamang pagtrato sa mga produktong ibinalik (sales returns) dahil na-damage ito habang ay dine-deliver ay nakadepende sa kung pinalitan mo ang item (Replacement) o kung ibinalik mo ang pera ng customer (Refund).

Dahil nakapag-issue ka na ng Sales Invoice, sundin ang mga sumusunod na hakbang para maitama ang iyong accounting records at hindi ka magbayad ng maling buwis:

𝗦𝗲𝗻𝗮𝗿𝘆𝗼 𝗔: 𝗞𝘂𝗻𝗴 𝗽𝗶𝗻𝗮𝗹𝗶𝘁𝗮𝗻 𝗺𝗼 𝗻𝗴 𝗯𝗮𝗴𝗼𝗻𝗴 𝗶𝘁𝗲𝗺 (𝗥𝗲𝗽𝗹𝗮𝗰𝗲𝗺𝗲𝗻𝘁)

Kung nagpadala ka ng kapalit na produkto na kapareho ang halaga, hindi mo na kailangang kanselahin ang unang invoice o magbawas sa iyong idinedeklarang benta:

𝗛𝘂𝘄𝗮𝗴 𝗺𝗮𝗴-𝗶𝘀𝘀𝘂𝗲 𝗻𝗴 𝗯𝗮𝗴𝗼𝗻𝗴 𝗦𝗮𝗹𝗲𝘀 𝗜𝗻𝘃𝗼𝗶𝗰𝗲 para sa pamalit na item upang maiwasan ang dobleng pagpataw ng buwis sa iisang benta.

𝗚𝗮𝗺𝗶𝘁𝗶𝗻 𝗮𝗻𝗴 𝗗𝗲𝗹𝗶𝘃𝗲𝗿𝘆 𝗥𝗲𝗰𝗲𝗶𝗽𝘁 (𝗗𝗥) para sa pagbiyahe ng bagong produkto at ilagay sa deskripsyon: "Replacement for damaged item under Sales Invoice No. [Ilagay ang lumang invoice number]".

𝗦𝗲𝗻𝗮𝗿𝘆𝗼 𝗕: 𝗞𝘂𝗻𝗴 𝗯𝗶𝗻𝗮𝗹𝗶𝗸 𝗺𝗼 𝗮𝗻𝗴 𝗽𝗲𝗿𝗮 (𝗥𝗲𝗳𝘂𝗻𝗱)

Kung tuluyan nang kinansela ang transaksyon at binalik mo ang bayad sa bumili, kailangan mong maihabol ito bilang Sales Return.

✔️𝙈𝙖𝙜-𝙞𝙨𝙮𝙪 𝙣𝙜 𝘾𝙧𝙚𝙙𝙞𝙩 𝙈𝙚𝙢𝙤 / 𝘾𝙧𝙚𝙙𝙞𝙩 𝙉𝙤𝙩𝙚

Gumawa ng supplementary document tulad ng Credit Memo kung saan malinaw na nakasulat ang pangalan ng buyer, orihinal na Sales Invoice number, petsa, detalye ng produkto, at dahilan ng pagbabalik (damaged item).

✔️𝙈𝙖𝙧𝙠𝙖𝙝𝙖𝙣 𝙖𝙣𝙜 𝙎𝙪𝙥𝙥𝙡𝙚𝙢𝙚𝙣𝙩𝙖𝙧𝙮 𝘿𝙤𝙘𝙪𝙢𝙚𝙣𝙩

Tandaan na sa ilalim ng Revenue Regulations No. 7-2024 ng BIR, ang mga katulad na supplementary document (Credit Memo) ay kailangang may naka-print na linyang: "THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX."

✔️𝙄-𝙙𝙚𝙙𝙪𝙘𝙩 𝙨𝙖 𝙞𝙣𝙮𝙤𝙣𝙜 𝙏𝙖𝙭 𝙍𝙚𝙩𝙪𝙧𝙣

I-report ang halagang ito bilang bawas sa iyong Gross Sales (Sales Returns and Allowances) sa susunod mong pag-file ng Quarterly Income Tax Return (BIR Form 1701Q/1702Q) o VAT/Percentage Tax Return para hindi mo na ito kailangang bayaran ng buwis.

Mahahalagang Paalala para sa Proteksyon mo:

✔️Ang mga Ebidensya

Itabi ang mga screenshot ng chat sa e-commerce platform (Shopee, Lazada, o TikTok), refund confirmation, at larawan o video ng sira o nadamage na produkto bilang patunay sa BIR kung sakaling magka-audit.

✔️Huwag Burahin o Sirain ang kopya ng Invoice

Panatilihing buo ang iyong kopya (Seller's copy) ng naisiyung invoice para sa iyong bookkeeping at huwag itong buburahin o babaguhin nang walang kaakibat na Credit Memo.

Legal Bases:

National Internal Revenue Code (Tax Code), Section 106(C)(2).

RR 7-2024 = https://share.google/SyixUpAkJLbqLWgJn

Republic Act No. 7394 (Consumer Act of the Philippines)

bir-cdn.bir.gov.ph

𝗧𝗮𝗻𝗼𝗻𝗴 𝗻𝗶 𝗝𝘂𝗮𝗻;

“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-cdn.bir.gov.ph

𝗕𝗜𝗥𝗧𝗮𝘅𝗨𝗽𝗱𝗮𝘁𝗲 𝗜 𝗕𝗜𝗥 𝗘𝗫𝗧𝗘𝗡𝗗𝗦 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘 𝗙𝗢𝗥 𝗘𝗔𝗙𝗦 𝗦𝗨𝗕𝗠𝗜𝗦𝗦𝗜𝗢𝗡𝗦 𝗨𝗡𝗧𝗜𝗟 𝗠𝗔𝗬 𝟮𝟱

The Bureau of Internal Revenue (BIR) has announced that it is extending the deadline for the submission of the 2025 Audited Financial Statements (AFS) and other mandatory attachments through the Electronic Audited Financial Statements (eAFS) facility until May 25, 2026.

The extension was finalized through Revenue Memorandum Circular No. 46-2026 to provide administrative relief to taxpayers who encountered eAFS system-related technical issues during the recently concluded 2025 Annual Income Tax Return (AITR) filing season.

Under this issuance, penalties arising solely from delayed attachment submissions during this period are waived.

The extension until May 25, 2026, strictly applies to the following taxpayers:

1. Those who were unable to successfully upload their 2025 AFS and attachments through the eAFS platform on or before May 15, 2026, due to system-related issues; and

2. Those who utilized the contingency email submission route on or before May 15, 2026, but have not yet received an official email acknowledgment receipt from their concerned BIR office.

Taxpayers who submitted their attachments through the prescribed contingency email procedure on or before May 15, 2026, and have already received an email acknowledgment from their concerned BIR office, are considered fully compliant.

They are not required to resubmit via the eAFS facility, though they may still choose to do so voluntarily.

The BIR clarified that this extension applies only to the submission of the AFS and related attachments through the eAFS facility. It does not extend the statutory deadline for the filing and payment of the Annual Income Tax Return (AITR) itself.

The full copy of the guidelines can be accessed through this link:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2046-2026.pdf

𝗕𝗜𝗥𝗧𝗮𝘅𝗨𝗽𝗱𝗮𝘁𝗲 𝗜 𝗕𝗜𝗥 𝗜𝗻𝘁𝗿𝗼𝗱𝘂𝗰𝗲𝘀 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗦𝗲𝗮𝗹 𝗕𝗮𝗱𝗴𝗲 𝗳𝗼𝗿 𝗢𝗻𝗹𝗶𝗻𝗲 𝗕𝘂𝘀𝗶𝗻𝗲𝘀𝘀𝗲𝘀

The Bureau of Internal Revenue (BIR) has released RMC No. 38-2026, requiring online businesses to display a BIR Registration Seal Badge as proof of registration.

This applies to online sellers, freelancers, professionals, vloggers, influencers, and all individuals earning through digital platforms.

🔒 To protect your privacy, you are no longer required to post your full Certificate of Registration (COR).
Instead, you should only display the BIR Registration Seal Badge generated through ORUS.

📍 Make sure the badge is visible on your:
• Website
• E-commerce platform
• Social media business page

You may place it in sections like “About Us” or “Business Permits.”

✔️ Stay compliant
✔️ Protect your personal information