BIR Tax Briefs
Plain-language summaries of BIR regulations and compliance requirements, prepared for review by Philippine tax professionals.
RA 10173
Republic Act No. 10173, the Data Privacy Act of 2012, imposes specific obligations on enterprise software vendors and their clients as Personal Information Controllers. This brief summarizes data subject rights, PIC duties, security baseline requirements, and NPC registration obligations relevant to Philippine enterprise deployments.
RMC 87-2025
Revenue Memorandum Circular No. 87-2025 consolidates and updates the registration requirements for Computerized Accounting Systems (CAS) used by Philippine businesses. This brief covers eligible entities, the registration process, system validation standards, and BIR audit exposure.
RR 26-2025
BIR Revenue Regulations No. 26-2025 establishes the implementing rules and technical standards governing the e-invoicing mandate. This brief summarizes the regulation's scope, prescribed data formats, connectivity requirements, and compliance timelines as published by the BIR.
RR 11-2025
BIR Revenue Regulations No. 11-2025 expands the mandatory e-invoicing requirement to all Large Taxpayer Service (LTS) registered entities. This brief summarizes key compliance timelines, system requirements, and invoice data fields as published by the BIR.