News and Updates

𝗕𝗜𝗥 𝗦𝗧𝗥𝗘𝗡𝗚𝗧𝗛𝗘𝗡𝗦 𝗜𝗡𝗩𝗢𝗜𝗖𝗘 𝗧𝗥𝗔𝗡𝗦𝗣𝗔𝗥𝗘𝗡𝗖𝗬 𝗢𝗡 𝗖𝗥𝗘𝗗𝗜𝗧𝗔𝗕𝗟𝗘 𝗪𝗜𝗧𝗛𝗛𝗢𝗟𝗗𝗜𝗡𝗚 𝗧𝗔𝗫

The Bureau of Internal Revenue (BIR) has issued Revenue Regulations No. 6-2026, signed by Finance Secretary Frederick D. Go and published by the BIR on October 1, 2026, requiring the amount of creditable withholding tax, when applicable, to be shown as a separate item on invoices so taxpayers can more easily identify and verify amounts withheld from their transactions.

Commissioner Charlito Martin R. Mendoza said the requirement gives both parties to a transaction a more transparent record of the withholding applied.

“Taxpayers should be able to see what is being withheld from a transaction and how that amount is reflected in the invoice. Proper documentation reduces confusion, makes withholding easier to verify, and helps both parties comply correctly,” Commissioner Mendoza said.

Taxpayers may continue using existing unused or unissued invoices until fully consumed, provided that the phrase “Less: Withholding Tax” is conspicuously stamped on the face of the invoice. Newly printed invoices must reflect the same phrase before use.

RR No. 6-2026 amends the mandatory invoice information under RR No. 7-2024 pursuant to the Ease of Paying Taxes Act.

Click here to Read the full text of RR No. 6-2026