BIR RDO 10 - Bontoc, Mountain Province

08/10/2026

08/10/2026

𝗕𝗜𝗥 𝗠𝗔𝗞𝗘𝗦 𝗘𝗡𝗛𝗔𝗡𝗖𝗘𝗗 𝗲𝗗𝗦𝗧 𝗖𝗢𝗠𝗣𝗟𝗜𝗔𝗡𝗖𝗘 𝗖𝗟𝗘𝗔𝗥𝗘𝗥 𝗪𝗜𝗧𝗛 𝗡𝗘𝗪 𝗚𝗨𝗜𝗗𝗘𝗟𝗜𝗡𝗘𝗦 𝗔𝗡𝗗 𝗦𝗔𝗙𝗘𝗚𝗨𝗔𝗥𝗗𝗦

The Bureau of Internal Revenue (BIR), through Revenue Memorandum Circular (RMC) No. 107-2026 published on October 1, 2026, clarified the implementation of the Enhanced Electronic Documentary Stamp Tax (eDST) System, providing covered taxpayers with clearer procedures for enrollment, use of the system, and resolution of common compliance issues.

“𝗧𝗵𝗲 𝗘𝗻𝗵𝗮𝗻𝗰𝗲𝗱 𝗲𝗗𝗦𝗧 𝗦𝘆𝘀𝘁𝗲𝗺 𝗴𝗶𝘃𝗲𝘀 𝗰𝗼𝘃𝗲𝗿𝗲𝗱 𝘁𝗮𝘅𝗽𝗮𝘆𝗲𝗿𝘀 𝗮 𝘀𝗲𝗰𝘂𝗿𝗲 𝗮𝗻𝗱 𝘀𝘁𝗮𝗻𝗱𝗮𝗿𝗱𝗶𝘇𝗲𝗱 𝗲𝗹𝗲𝗰𝘁𝗿𝗼𝗻𝗶𝗰 𝘄𝗮𝘆 𝘁𝗼 𝗮𝗳𝗳𝗶𝘅 𝗱𝗼𝗰𝘂𝗺𝗲𝗻𝘁𝗮𝗿𝘆 𝘀𝘁𝗮𝗺𝗽𝘀 𝗮𝗻𝗱 𝗰𝗼𝗺𝗽𝗹𝘆 𝘄𝗶𝘁𝗵 𝘁𝗵𝗲𝗶𝗿 𝗗𝗦𝗧 𝗼𝗯𝗹𝗶𝗴𝗮𝘁𝗶𝗼𝗻𝘀. 𝗕𝘆 𝗶𝗺𝗽𝗿𝗼𝘃𝗶𝗻𝗴 𝘁𝗵𝗲 𝗲𝗹𝗲𝗰𝘁𝗿𝗼𝗻𝗶𝗰 𝗽𝗿𝗼𝗰𝗲𝘀𝘀 𝗮𝗻𝗱 𝗰𝗹𝗮𝗿𝗶𝗳𝘆𝗶𝗻𝗴 𝗵𝗼𝘄 𝘁𝗵𝗲 𝘀𝘆𝘀𝘁𝗲𝗺 𝘀𝗵𝗼𝘂𝗹𝗱 𝗯𝗲 𝘂𝘀𝗲𝗱, 𝘄𝗲 𝘄𝗮𝗻𝘁 𝘁𝗵𝗲𝘀𝗲 𝘁𝗿𝗮𝗻𝘀𝗮𝗰𝘁𝗶𝗼𝗻𝘀 𝘁𝗼 𝗯𝗲 𝗲𝗮𝘀𝗶𝗲𝗿 𝗮𝗻𝗱 𝗺𝗼𝗿𝗲 𝗿𝗲𝗹𝗶𝗮𝗯𝗹𝗲 𝗳𝗼𝗿 𝘁𝗮𝘅𝗽𝗮𝘆𝗲𝗿𝘀,” 𝗖𝗼𝗺𝗺𝗶𝘀𝘀𝗶𝗼𝗻𝗲𝗿 𝗖𝗵𝗮𝗿𝗹𝗶𝘁𝗼 𝗠𝗮𝗿𝘁𝗶𝗻 𝗥. 𝗠𝗲𝗻𝗱𝗼𝘇𝗮 𝘀𝗮𝗶𝗱.

Under the Circular, covered taxpayers must also enroll in the Electronic Filing and Payment System (eFPS) for the filing of BIR Form No. 2000 and payment of the corresponding documentary stamp tax, and attend the BIR orientation on the Enhanced eDST System prior to its use.

For Notaries Public, including those employed by law firms or other offices and those engaged as third-party or outsourced service providers, the Circular requires enrollment in the eDST System in their individual capacity and the maintenance of their own eDST account. They must also update their BIR registration classification as “Professional” and ensure that their records reflect their authority to perform notarial services.

The Circular also provides safeguards for erroneous documentary stamp affixations and technical problems. Refund claims may be filed for double, multiple, or erroneous affixations, while taxpayers affected by system downtime, connectivity issues, delayed responses, or non-posting of payments may secure a Trouble Ticket Number from the BIR Contact Center as proof that the incident was timely reported.

Taxpayers required to use the Enhanced eDST System have until December 31, 2026 to enroll, while newly registered taxpayers covered by the mandate must enroll within 90 days from the date of their BIR registration. Pending enrollment, covered taxpayers may continue complying with their documentary stamp tax obligations under existing rules.

The Enhanced eDST System forms part of the BIR’s Digital and Data Transformation agenda under BIR DARES, aimed at modernizing tax administration and making compliance more efficient for taxpayers.

Read the full text of RMC No. 107-2026 here: https://tinyurl.com/bdf8wjrf

08/10/2026

𝗕𝗜𝗥 𝗣𝗢𝗦𝗧𝗦 𝟭𝟬𝟬% 𝗥𝗘𝗦𝗢𝗟𝗨𝗧𝗜𝗢𝗡 𝗔𝗡𝗗 𝗖𝗢𝗠𝗣𝗟𝗜𝗔𝗡𝗖𝗘 𝗥𝗔𝗧𝗘 𝗙𝗢𝗥 𝟴𝟴𝟴𝟴, 𝗖𝗖𝗕 𝗥𝗘𝗙𝗘𝗥𝗥𝗔𝗟𝗦 𝗜𝗡 𝗙𝗜𝗥𝗦𝗧 𝗛𝗔𝗟𝗙 𝗢𝗙 𝟮𝟬𝟮𝟲

The Bureau of Internal Revenue (BIR) recorded a 100% resolution and compliance rate for taxpayer concerns referred through the Presidential 8888 Citizens’ Complaint Center and the Civil Service Commission’s (CSC) Contact Center ng Bayan (CCB) during the first half of 2026.

Based on consolidated 8888 data, the BIR received 778 referrals from January to June 2026, all of which were acted upon and closed within the prescribed 72-hour period, with no instances of delayed action.

Commissioner Charlito Martin R. Mendoza congratulated the BIR personnel involved in handling the referrals.

“I thank and congratulate our frontline personnel and everyone who worked together to make sure these concerns were acted upon promptly and properly. Let us sustain this and continue making sure that concerns brought to our attention receive timely and appropriate action,” Commissioner Mendoza said.

The BIR handled 106 cases in January, 110 in February, 135 in March, 146 in April, 159 in May, and 122 in June. In each month, the number of cases closed matched the number endorsed to the Bureau.

For referrals from the CSC Contact Center ng Bayan, the BIR likewise posted a 100% resolution and compliance rate, resolving all 59 cases within the prescribed 72-hour period. The BIR also resolved all 17 complaints referred through the CCB within the required timeframe.

The results support the BIR’s Service Excellence and Stakeholder Engagement agenda, which emphasizes timely and responsive service to taxpayers and stakeholders.

07/10/2026

NOTICE ‼️
Tax Deadline for October 8, 2026
Avoid Rush! File and Pay your taxes online.

06/10/2026

📢 RANGTAY SERBISYO ITI BIR IS COMING NOT JUST TO YOUR MUNICIPALITY BUT ALSO TO YOUR BARANGAY! 📢

​🗓️ SCHEDULE & LOCATION:

​📍 OCTOBER 14, 2026

° ​SABANGAN: Barangay Hall, Losad, Sabangan

​📍 OCTOBER 15, 2026

° ​BESAO: Barangay Hall, Laylaya, Besao

​📍 OCTOBER 22, 2026

° ​SADANGA: Barangay Hall, Anabel, Sadanga

​📍 OCTOBER 23, 2026

° ​BAUKO: Barangay Hall, Sinto, Bauko

​💼 SERVICES OFFERED:

° ​New Business Registration
° ​Subsequent Application of Authority to Print (ATP)
° ​Registration of Books of Accounts
° ​TIN Application & Verification
° ​ORUS (Online Registration and Update System)
° ​Application for Closure (Job Order)
° ​eFPS, eBIRForms, & ePAY Assistance (Landbank, MAYA, MYEG)
° ​eAFS & eSubmission
° ​Tax Updates & Assistance for Filing of Returns

​Kitakits, kailyan! See posters for more details. 📑✨

​

06/10/2026

Join us for the NATIONWIDE LAUNCHING OF THE TAXPAYER PORTAL

06/10/2026

06/10/2026

𝗕𝗜𝗥 𝗗𝗜𝗚𝗜𝗧𝗔𝗟𝗜𝗭𝗘𝗦 𝗗𝗘𝗟𝗜𝗡𝗤𝗨𝗘𝗡𝗧 𝗔𝗖𝗖𝗢𝗨𝗡𝗧 𝗠𝗔𝗡𝗔𝗚𝗘𝗠𝗘𝗡𝗧 𝗧𝗢 𝗦𝗧𝗥𝗘𝗡𝗚𝗧𝗛𝗘𝗡 𝗥𝗘𝗩𝗘𝗡𝗨𝗘 𝗖𝗢𝗟𝗟𝗘𝗖𝗧𝗜𝗢𝗡

The Bureau of Internal Revenue (BIR) has rolled out the Enhanced Accounts Receivable Management System (eARMS) nationwide, a new digital platform designed to improve tracking and management of delinquent tax accounts, ensure more accurate records of outstanding tax liabilities, and support more efficient revenue collection.

The rollout took effect on September 21, 2026, pursuant to a BIR Memorandum dated September 14, 2026. The enhanced system replaces the previous Accounts Receivable Management System (ARMS) under the Bureau's DARES reform agenda, particularly its priorities on Digital and Data Transformation and Revenue Collection and Base Protection.

“Accurate and reliable records are essential to effective revenue collection. Through eARMS, we can better monitor outstanding tax liabilities, take timely collection action, and help taxpayers verify and settle their obligations with less administrative difficulty. We want our digital reforms to deliver measurable improvements in our operations and in the services we provide to taxpayers,” Commissioner Charlito Martin R. Mendoza said.

The new web-based platform provides centralized tracking and management of Accounts Receivable and Delinquent Accounts (AR/DA), including records relating to the seizure, sale, and forfeiture of properties. It is designed to enhance data integrity, system reliability, and account monitoring across BIR offices.

For taxpayers with outstanding obligations, more reliable account records are expected to facilitate verification and settlement of liabilities, including the processing of tax clearance applications.

05/10/2026

𝗕𝗜𝗥 𝗖𝗟𝗔𝗥𝗜𝗙𝗜𝗘𝗦 𝗧𝗔𝗫 𝗥𝗘𝗙𝗨𝗡𝗗 𝗣𝗥𝗢𝗖𝗘𝗗𝗨𝗥𝗘𝗦, 𝗦𝗧𝗥𝗘𝗔𝗠𝗟𝗜𝗡𝗘𝗦 𝗙𝗜𝗟𝗜𝗡𝗚 𝗔𝗡𝗗 𝗣𝗥𝗢𝗖𝗘𝗦𝗦𝗜𝗡𝗚 𝗢𝗙 𝗖𝗟𝗔𝗜𝗠𝗦

The Bureau of Internal Revenue (BIR) has issued three complementary revenue issuances updating the guidelines for tax credit and refund claims for excess or unutilized creditable withholding taxes (CWT) on income and taxes erroneously or illegally received or collected, or penalties imposed without authority. The issuances clarify where taxpayers should file their applications and establish the corresponding processing, review, and approval responsibilities of BIR offices.

Published on September 29, 2026, the three issuances—Revenue Memorandum Circular (RMC) Nos. 102-2026 and 103-2026 and Revenue Memorandum Order (RMO) No. 25-2026—amend existing procedures governing tax credit and refund applications.

“Taxpayers claiming a refund should not have to figure out which BIR office will accept their application, who is responsible for acting on it, or how long their claims will take to be processed. These amendments establish definite timelines and clear responsibilities within the Bureau to ensure that refund claims for unutilized creditable withholding taxes and erroneously/illegally collected taxes or penalties are handled consistently and in accordance with the law,” BIR Commissioner Charlito Martin R. Mendoza said.

RMC No. 102-2026 updates the guidelines for claims involving excess or unutilized creditable withholding taxes (CWT) on income. It clarifies filing and documentary requirements, including the applicable processing periods for regular refund applications and claims involving dissolution or cessation of business. For regular applications, the 180-day processing period begins upon submission of the application and complete supporting documents. At the same time, claims involving dissolution or cessation of business are subject to a special two-year processing period under Section 76(C) of the Tax Code, as amended.

RMC No. 103-2026 clarifies the proper filing offices for claims involving taxes erroneously or illegally received or collected, or penalties imposed without authority. Claims involving Capital Gains Tax (CGT) on the sale of real property classified as a capital asset, and the related Documentary Stamp Tax (DST), must be filed with the Revenue District Office (RDO) having jurisdiction over the property's location. Other covered claims must be filed with the appropriate RDO, Large Taxpayers Audit Division (LTAD), or Large Taxpayers Division (LTD) having jurisdiction over the taxpayer-claimant.

Complementing this circular, RMO No. 25-2026 establishes the corresponding processing, review, and approval responsibilities of BIR offices, regardless of the amount claimed. Designated Revenue Officers shall receive applications and check the completeness of documentary requirements. The Assessment Division shall review claims processed by RDOs, and the Regional Director shall approve them, while the concerned Head Revenue Executive Assistant of the Large Taxpayers Service (LTS) shall review claims processed by the LTAD or LTD, and the Assistant Commissioner of the LTS shall approve them.

The updated guidelines further support the Bureau's efforts to improve refund administration through clearer filing procedures and defined responsibilities for handling taxpayer claims.