Isip Accounting Services

10/08/2026

Providing Extension of the Deadlines for the Filing of Tax Retums and Payment of Conesponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers within the Jurisdiction of Revenue District Offices of the Bureau of Intemal Revenue that were Affected by the Continued Heavy Rainfall brought about by Southwest Monsoon

https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2089-2026_redacted.pdf?fbclid=IwY2xjawTmbXBwZG9mBWV4dG4DYWVtAjEwAGJyaWQRMTlseFV2TkhablY1NzhxTGVzcnRjBmFwcF9pZBAyMjIwMzkxNzg4MjAwODkyAAEeqd-Pqhb9jjqCD2wYBTRY9wnDprl9kqxIhMamqwwF4xkSpx-bzvV2EFzlfGw_aem_mvo4630rt8Q9oukCRKaECg

10/08/2026

10/08/2026

Be Informed

📢‼️PUBLIC ADVISORY 📢‼️

03/08/2026

She did it. 🏆🎾

Alex Eala is your new Mubadala DC Open champion, capturing her first WTA 500 title and adding another historic milestone to an extraordinary journey.

Thank you, Alex, for inspiring Filipinos to dream bigger, aim higher, and continue to Do More.

Congratulations to our champion!

Your BPI family and the entire nation are celebrating with you. 🇵🇭♥️

23/06/2026

𝗜𝗖𝗬𝗠𝗜: 𝗠𝗮𝘆 𝗻𝗲𝗴𝗼𝘀𝘆𝗼 𝗸𝗮 𝗯𝗮𝗻𝗴 𝘁𝘂𝗺𝗶𝗴𝗶𝗹 𝗻𝗮 𝘀𝗮 𝗼𝗽𝗲𝗿𝗮𝘀𝘆𝗼𝗻?
Mas pinasimple at mas streamlined na ang proseso ng Closure and/or Cancellation of Business Registration sa ilalim ng RMC No. 47-2026.
Tingnan ang step-by-step guide para malaman ang mga requirements, filing options, at proseso ng Tax Clearance.
Basahin ang buong Circular: https://tinyurl.com/BIRRMC47-2026 See less

23/06/2026

𝗠𝗶𝗰𝗿𝗼 𝘁𝗮𝘅𝗽𝗮𝘆𝗲𝗿 𝗸𝗮 𝗯𝗮 𝗻𝗮 𝗺𝗮𝘆 𝗹𝘂𝗺𝗮𝗻𝗴 𝘁𝗮𝘅 𝗹𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝗶𝗲𝘀, 𝗱𝗲𝗹𝗶𝗻𝗾𝘂𝗲𝗻𝘁 𝗮𝗰𝗰𝗼𝘂𝗻𝘁𝘀, 𝗮𝘀𝘀𝗲𝘀𝘀𝗺𝗲𝗻𝘁𝘀, 𝗼 𝘀𝘁𝗼𝗽-𝗳𝗶𝗹𝗲𝗿 𝗰𝗮𝘀𝗲𝘀 𝘀𝗮 𝗕𝗜𝗥?

𝗠𝗶𝗰𝗿𝗼 𝘁𝗮𝘅𝗽𝗮𝘆𝗲𝗿 𝗸𝗮 𝗯𝗮 𝗻𝗮 𝗺𝗮𝘆 𝗹𝘂𝗺𝗮𝗻𝗴 𝘁𝗮𝘅 𝗹𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝗶𝗲𝘀, 𝗱𝗲𝗹𝗶𝗻𝗾𝘂𝗲𝗻𝘁 𝗮𝗰𝗰𝗼𝘂𝗻𝘁𝘀, 𝗮𝘀𝘀𝗲𝘀𝘀𝗺𝗲𝗻𝘁𝘀, 𝗼 𝘀𝘁𝗼𝗽-𝗳𝗶𝗹𝗲𝗿 𝗰𝗮𝘀𝗲𝘀 𝘀𝗮 𝗕𝗜𝗥?

Hinihikayat ni Commissioner Charlito Martin R. Mendoza ang mga kwalipikadong micro taxpayers na samantalahin ang One-Time Tax Abatement Program. Ito na ang pagkakataon para ayusin ang inyong tax records, maresolba ang mga dating obligasyon sa BIR, at maisara ang mga nakabinbing kaso.

Maaaring mag-apply ang mga kwalipikadong micro taxpayers hanggang Disyembre 31, 2026.

Basahin ang buong Revenue Regulations No. 4-2026 dito:https://bir-cdn.bir.gov.ph/BIR/pdf/RR%20No.%204-2026_Redacted.pdf

22/06/2026

Mandatory Private Sector Retirement Pay (RA 7641) Under the Philippine Retirement Pay Law, if your company does not have a superior retirement plan, you are entitled to a specific payout upon retirement. You must be at least 60 years old (optional retirement) up to 65 years old (mandatory retirement), with at least 5 years of continuous service with your employer. The minimum benefit is equivalent to ½ month's salary for every year of service. Bukod pa po ito sa SSS and/or GSIS.

22/06/2026

Client: Hindi kami nakabayad ng HOA Dues kaya ndi pinayagan ng HOA ang deliveries namin na pumasok sa subd.

Pag usapan natin friendship 💙💚

📌Desisyon ng Supreme Court:
Kahit may utang na association dues ang isang homeowner, hindi siya puwedeng pagbawalan na gumamit ng mga common areas ng subdivision, lalo na ang mga kalsada.

Ano ang nangyari?

May mag-asawang homeowner sa La Costa Brava Subdivision na hindi nagbayad ng association dues mula 2016 hanggang 2021

Dahil dito, pinarusahan sila ng homeowners association sa pamamagitan ng:

❌ Pagbabawal sa pagpasok ng food deliveries, packages, appliances, LPG, at construction materials sa kanilang bahay.
❌ Hindi puwedeng pumasok ang Grab, taxi, o tricycle para sunduin sila sa bahay.
❌ Hindi puwedeng pumasok ang kanilang mga bisita sa subdivision.
❌ May dagdag bayad ang delivery trucks na pupunta sa kanilang property.
❌ Binawasan ang garbage collection nila.
❌ Hindi na sila isinama sa ilang maintenance services.

Ano ang sabi ng Supreme Court?

May karapatan ang homeowners association na magparusa sa mga hindi nagbabayad ng dues, pero may limitasyon ang kapangyarihan nila.

Pwede nilang:
✅ Bawasan o ihinto ang ilang community services at facilities na binabayaran ng association.

Pero hindi nila pwedeng:
❌ Harangan ang paggamit ng subdivision roads.
❌ Pigilan ang pagpasok at paglabas ng homeowner gamit ang mga kalsada.
❌ Gumawa ng mga patakaran na parang ikinukulong o ini-isolate ang homeowner sa loob ng subdivision.

Bakit?

Ayon sa batas (Republic Act No. 9904 o Magna Carta of Homeowners and Homeowners' Associations), may dalawang magkahiwalay na karapatan ang homeowner:

1. Karapatan sa community services at facilities(security, garbage collection, maintenance, atbp.)
2. Karapatan sa paggamit ng common areas (tulad ng mga kalsada at daanan)

Kapag delinquent o may utang ka:

* Maaaring maapektuhan ang ilang services.
* Pero hindi nawawala ang karapatan mong gumamit ng mga common areas tulad ng mga kalsada.

Sa madaling salita:

🏠 May utang ka man sa HOA, hindi ka pwedeng ikulong sa sarili mong bahay.

🚗 Hindi pwedeng pagbawalan ang Grab, taxi, delivery riders, bisita, o mga sasakyang kailangan mong gamitin kung ang dahilan lang ay hindi ka nakabayad ng association dues.

💰 Pwede kang singilin at patawan ng legal na sanctions, pero hindi pwedeng hadlangan ang basic right mong dumaan at gumamit ng subdivision roads.

Ms. Lucy Domingo
Licensed Real Estate Broker Lic. 33489
Operations Head
BD DOMINGO REALTY & Construction Works
0917 836 1775 | 0946 088 0523

17/06/2026

INVOICE VS. RECEIPT

The Court has in fact distinguished an invoice from a receipt in Commissioner of Internal Revenue v. Manila Mining Corporation:
A "sales or commercial invoice" is a written account of goods sold or services rendered indicating the prices charged therefor or a list by whatever name it is known which is used in the ordinary course of business evidencing sale and transfer or agreement to sell or transfer goods and services.
A "receipt" oh the other hand is a written acknowledgment of the fact of payment in money or other settlement between seller and buyer of goods, debtor or creditor, or person rendering services and client or customer.
A VAT invoice is the seller's best proof of the sale of goods or services to the buyer, while a VAT receipt is the buyer's best evidence of the payment of goods or services received from the seller. A VAT invoice and a VAT receipt should not be confused and made to refer to one and the same thing. Certainly, neither does the law intend the two to be used alternatively.
The petitioner submitted sales invoices, not official receipts, to support its claim for refund. In light of the aforestated distinction between a receipt and an invoice, the submissions were inadequate for the purpose thereby intended. The Court concurs with the conclusion of the CTA En Banc, therefore, that "wIthout proper VAT official receipts issued to its clients, the payments received by respondent Takenaka for providing services to PEZA-registered entities cannot qualify for VAT zero-rating. Hence, it cannot claim such sales as zero-rated VAT not subject to output tax.
TAKENAKA CORPORATION-PHILIPPINE BRANCH VS. COMMISSIONER OF INTERNAL REVENUE, G.R. No. 193321, October 19, 2016

14/06/2026

Getting a TIN ID in the Philippines used to mean waking up early, commuting to your Revenue District Office, and spending hours in a queue. The BIR now gives you two ways to avoid all of that. If you specifically need a physical TIN ID Online Appointment, the BIR eAppointment system is your tool.

Book a TIN ID online appointment via the BIR eAppointment system or skip the queue with a free Digital TIN ID through ORUS.