Atty. Algene Cutamora

30/07/2026

06/04/2026

𝗕𝗜𝗥 𝗦𝗔𝗬𝗦 𝗖𝗥𝗢𝗦𝗦-𝗕𝗢𝗥𝗗𝗘𝗥 𝗦𝗘𝗥𝗩𝗜𝗖𝗘𝗦 𝗡𝗢𝗧 𝗔𝗨𝗧𝗢𝗠𝗔𝗧𝗜𝗖𝗔𝗟𝗟𝗬 𝗧𝗔𝗫𝗔𝗕𝗟𝗘 𝗜𝗡 𝗣𝗛

The Bureau of Internal Revenue (BIR) has issued a revenue memorandum circular (RMC) clarifying that income from cross-border services are not automatically subject to Philippine income tax, setting clearer guidelines for how such transactions should be assessed for income tax purposes.

The BIR’s RMC No. 024-2026 sets guidance on the proper application of earlier issuances following the Supreme Court (SC) ruling in Aces Philippines Cellular Satellite Corporation v. Commissioner of Internal Revenue, amid concerns that the rules were being applied beyond their intended scope.

As a general rule, income from services is taxed where the service is performed. While the SC ruling allows consideration of where the benefit of the service is enjoyed, or where the economic activity occurs, the BIR stressed that taxability must still be determined based on the specific facts of each case.

The circular directs revenue officers to assess service agreements as a whole and cautions against isolating a single activity as the sole basis for taxation. Any tax assessment must clearly state its legal and factual basis, in line with Section 228 of the Tax Code.

To support compliance, the BIR outlined documents that taxpayers may present during audits to show that services were performed outside the Philippines, including service contracts, proof of foreign performance, and tax residency certificates.

The issuance also clarifies that taxpayers are not required to secure a prior BIR ruling to claim the proper tax treatment of cross-border transactions, provided they can substantiate their position during assessment.

BIR Commissioner Charlito Martin R. Mendoza said the circular aims to ensure more consistent and fair application of tax rules.

“The circular ensures that both revenue officers and taxpayers apply the rules on cross-border services in line with law and jurisprudence. It reinforces our commitment to fair enforcement while providing clear guidance to taxpayers,” Mendoza said.

https://www.bir.gov.ph/2026-Revenue-Memorandum-Circulars

25/03/2026

Public Advisory
23 March 2026

CONDUCT OF PHYSICAL INVENTORY OF PENDING CASES IN THE OFFICE OF THE OMBUDSMAN

The Office of the Ombudsman is currently conducting a comprehensive physical inventory of all pending cases across its offices nationwide as part of its continuing efforts to strengthen records management, ensure accuracy of case documentation, and further enhance efficiency in case monitoring and disposition.

In this regard, the Office encourages complainants, respondents, or their authorized representatives who may have pending cases filed before the Office of the Ombudsman to assist in this undertaking by informing the Office of their case details. The deadline for reporting of their case details is 19 June 2026.

18/03/2026

Learn more about AITR Filing and Payment for Micro and Small Taxpayers through this informative webinar by the Bureau of Internal Revenue.

Whether you’re a business owner or just starting out, this session provides helpful guidance on compliance and proper tax filing.

You may watch the full webinar here:
https://www.facebook.com/birgovph/videos/1562931645833827

09/03/2026

Celebrating the strength, grace, and resilience of women everywhere. ✨

Today we honor the women who lead with courage, nurture with love, and inspire change in their families, communities, and the world. May we continue to uplift one another and create a future where every woman’s voice, dream, and potential are valued. Happy International Women’s Day. 💙

19/01/2026

𝐑𝐔𝐍 𝐅𝐎𝐑 𝐉𝐔𝐒𝐓𝐈𝐂𝐄 𝟐𝟎𝟐𝟔
𝐅𝐢𝐫𝐬𝐭 𝐍𝐚𝐭𝐢𝐨𝐧𝐰𝐢𝐝𝐞 𝐈𝐁𝐏 𝐅𝐮𝐧 𝐑𝐮𝐧 & 𝐅𝐚𝐦𝐢𝐥𝐲 𝐃𝐚𝐲

In celebration of the 53rd Founding Anniversary of the Integrated Bar of the Philippines

📅 15 February 2026
🎗 Theme: Run for Justice – Supporting the NCLA Legal Aid Program

Join IBP lawyers, their families, friends, and partner institutions nationwide for a day of fitness, fellowship, and advocacy for access to justice.

🏁 Fun Run Categories: 2K | 3K | 5K | 10K

📍 Main Hubs:

Ortigas (Luzon)
Cebu City (Visayas)
Davao City (Mindanao)

👨‍👩‍👧‍👦 Family Day: Chapter-led activities nationwide

📝 REGISTRATION:
✔ Registration shall be done with the IBP Chapter where the lawyer is a member
✔ Family members and friends must register through the same Chapter of the lawyer-registrant
✔ Registration fees (if any) are determined by the Chapter
✔ Required details: Name, IBP Chapter/Affiliation, Race Category, Shirt Size, Contact Number, Email

⏰ DEADLINE FOR OFFICIAL RACE KIT:
📌 25 January 2026, 5:00 PM (STRICT)

📣 Please coordinate directly with your IBP Chapter for registration links, fees, race routes, and local arrangements.

Let’s run together—for health, for family, and for justice.