MDS Law Office

23/09/2026

POV: When people ask me why I want to be a lawyer.

‼️DISCLAIMER: This content is for general information and entertainment purposes only. It does not constitute legal advice and should not be considered a substitute for consultation with a qualified lawyer

23/09/2026

𝗕𝗜𝗥 𝗦𝗘𝗧𝗦 𝗘𝗟𝗘𝗖𝗧𝗥𝗢𝗡𝗜𝗖 𝗜𝗡𝗩𝗢𝗜𝗖𝗜𝗡𝗚 𝗥𝗨𝗟𝗘𝗦 𝗔𝗛𝗘𝗔𝗗 𝗢𝗙 𝗗𝗘𝗖𝗘𝗠𝗕𝗘𝗥 𝟯𝟭 𝗖𝗢𝗠𝗣𝗟𝗜𝗔𝗡𝗖𝗘 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘

The Bureau of Internal Revenue (BIR), led by Commissioner Charlito Martin R. Mendoza, has issued the implementing rules for electronic invoicing, moving a major digital tax reform toward broader implementation among covered taxpayers.

“With these rules in place, we can now move into implementation and refine the framework as needed. Our goal is to make electronic invoicing workable for taxpayers while laying a stronger foundation for the continued digitalization of tax administration,” Commissioner Mendoza said.

Issued on September 22, 2026, Revenue Memorandum Circular No. 98-2026 covers small, medium, and large taxpayers engaged in e-commerce or internet transactions; taxpayers under the Large Taxpayers Service; large taxpayers under the Ease of Paying Taxes framework; and taxpayers using a computerized accounting system and computerized book of accounts with accounting records and other invoicing software. Those within the mandatory coverage are required to issue electronic invoices on or before December 31, 2026. Micro taxpayers are not covered by the mandatory electronic invoicing requirement.

The Circular implements the electronic invoicing requirements under Revenue Regulations Nos. 8-2022 and 11-2025, as amended by RR No. 26-2025.

Taxpayers may use an in-house or commercially acquired electronic invoicing solution, or the services of an Electronic Invoicing Service Provider. The BIR will issue a separate issuance governing Electronic Invoicing Service Providers within the month.

“Electronic invoicing and electronic sales reporting are separate requirements. For now, taxpayers should focus on complying with the electronic invoicing rules. Electronic sales reporting will follow once the BIR issues the separate implementing policies and procedures for it,” Commissioner Mendoza said.

The final guidelines, which take effect immediately, follow the BIR-PMSG public consultation held on August 25, 2026, at the BIR National Office, where the Bureau discussed the proposed rules with private-sector stakeholders and received inputs on implementation.

“Electronic invoicing is a huge step toward revolutionizing invoicing and tax administration in the Philippines. It will change how businesses document transactions, how tax information is generated, and how the BIR uses data to build a more modern and efficient tax system,” Commissioner Mendoza said.

Read the full RMC No. 98-2026 here:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2098-2026%20redacted.pdf

21/09/2026

INHERITED PROPERTY: PUWEDE BANG IBENTA KAHIT HINDI PA SETTLED ANG ESTATE?

May buyer na, pero hindi pa settled ang estate. Puwede ba?

Depende. Maaaring maibenta ng heir ang kanyang hereditary rights o undivided interest sa estate. Pero hindi ito nangangahulugan na maaari na niyang ibenta ang buong property o isang specific portion nito na parang siya na ang exclusive owner.

May ganitong concern? Send us a message. ⚖️

DISCLAIMER:
This post is for general information and educational purposes only. It does not constitute legal advice or create an attorney-client relationship. For advice specific to your situation, consult a qualified lawyer.

21/09/2026

18/09/2026

ONLINE BUSINESS LANG… KAILANGAN PA BA NG MAYOR’S PERMIT?

“Online lang naman.” “Small business lang.”
Pero ibig bang sabihin, hindi na kailangan ng permit? ⚖️

DEPENDE. Alamin kung ano ang requirements para sa business mo.

🎥 Watch the video to learn more about business permits and compliance.

May business compliance concern ka? Send us a message.

DISCLAIMER:
This post is for general information and educational purposes only. It does not constitute legal advice or create an attorney-client relationship. For advice specific to your situation, consult a qualified lawyer.

17/09/2026

Back to the ’80s, but Team MDS never goes out of style. 📼✨
Good vibes. Great people. Unforgettable moments. ❤️
Because trends may come and go, but a great team stays timeless.

16/09/2026

What people think it's like to be a lawyer.

‼️DISCLAIMER: This content is for general information and entertainment purposes only. It does not constitute legal advice and should not be considered a substitute for consultation with a qualified lawyer

15/09/2026

Warmest congratulations to Atty. Madelyn D. Sarmiento on becoming a Certified Tax Compliance Officer (CeTCO)! 📚👏

This achievement reflects your dedication to excellence, continuous learning, and professional growth.

Your MDS Law Office family is truly proud of you. ⚖️✨

15/09/2026

Build a Compliant, Productive, and People-Focused Workplace

Your employees are one of your business’s greatest assets—but without clear policies and proper HR processes, workplace issues can quickly become legal and operational risks.

At MDS Law Office, we help businesses create and strengthen their HR policies and Employee Handbooks—designed to provide clear workplace standards, support proper employee management, and help reduce legal risks.

Whether you are starting from scratch or updating an existing handbook, let’s make sure your policies are practical, compliant, and aligned with your business.

📩 Send us a message for your HR and legal concerns.

15/09/2026

🎉 Congratulations, Atty. Madz! ⚖️✨

🎉 Congratulations to the Successful Passers of the Certified Tax Compliance Officer (CeTCO) Program!

Villasis Law Center proudly recognizes and congratulates the successful passers of the Certified Tax Compliance Officer (CeTCO) Program!

Your achievement reflects your dedication, perseverance, and commitment to strengthening your knowledge and competence in tax compliance and taxation-related practice.

May this milestone further enhance your understanding of tax laws, tax compliance, regulatory requirements, and the principles governing taxation, and equip you with the knowledge and confidence to navigate tax-related matters in your professional practice.

May you carry this achievement with pride as you continue to uphold professionalism, integrity, and excellence in your chosen field.

Congratulations, CeTCO Successful Passers!
Your hard work has paid off, and this achievement is truly worth celebrating!

📣 NOW ACCEPTING REGISTRATIONS!

CERTIFIED TAX COMPLIANCE OFFICER (CeTCO)

Ready to strengthen your knowledge and expertise in tax compliance and taxation?

Join us for the next run of the Certified Tax Compliance Officer (CeTCO) Program and develop essential knowledge and practical skills for understanding and navigating tax laws, compliance requirements, and tax-related legal matters.

✅ Lecture Dates: October 23–25, 2026 (Friday–Sunday)
✅ Learning Investment – ₱5,000
✅ 20% Discount until September 30, 2026
✅ Optional Examination – ₱1,500

Whether you are a lawyer, accountant, tax practitioner, law student, business owner, HR professional, or professional involved in financial and compliance matters, this program is an opportunity to strengthen your knowledge, competence, and professional foundation in tax compliance.

Build competence. Strengthen tax compliance practice. Navigate taxation with confidence.

📣 Register for the next run and take your tax compliance expertise to the next level!