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AMA CPA's Co.

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AMA CPA's Co.

Our firm is accredited by the Board of Accountancy (BOA), Bureau of Internal Revenue (BIR), and Cooperative Development Authority (CDA).

Arellano Maldo and Associates CPAs provides quality accounting, audit, and taxation services for SMEs, focusing on transparency, compliance, and building long-term, trust-based relationships with clients through professionalism and ethical standards. Arellano Maldo and Associates CPAs provides quality accounting, audit and taxation services for SMEs in th Philippines focusing on transparency, compliance, and building long-term, trust-based relationships with clients through professionalism and ethical standards. Services Offered:

Tax Return Preparation and Filing
Tax Consultancy Services
Audit and Assurance Services
Financial Statement Preparation
Business Registration (DTI, SEC, BIR, Business Permit)
IPO Registration
Accounting System Implementation
Other Accounting, Tax and Audit Engagement

04/11/2026

CTA STRIKES DOWN BIR'S ONLINE SELLER WITHHOLDING TAX RULE!

**A major development for online sellers, e-commerce platforms, and digital payment providers!**

The Court of Tax Appeals (CTA), in its Decision dated October 22, 2026, declared **BIR Revenue Regulations (RR) No. 16-2023 and Revenue Memorandum Circular (RMC) No. 8-2024 VOID.

But what does this really mean?

Does this mean the 0.5% withholding tax mechanism is no longer enforceable under these issuances? What happens to online sellers and businesses that have been affected by this regulation?

And more importantly, does this mean online sellers are already exempt from income tax?

Not so fast!

⚠️ **IMPORTANT ADVISORY:** As of the preparation of this post, we have not independently verified any public confirmation that the BIR has filed an appeal or issued a formal public position on the CTA Decision. The finality of the decision and any subsequent developments should still be verified through official channels.

📌 Swipe through our infographic to understand the ruling, its implications, and what businesses should do next.

KNOW YOUR RIGHTS. UNDERSTAND YOUR TAX OBLIGATIONS. STAY COMPLIANT.

26/10/2026

📢 **BIR UPDATE: SUSPENSION OF THE MANDATORY DISPLAY OF THE BIR REGISTRATION SEAL BADGE**

The Bureau of Internal Revenue (BIR), through **Revenue Memorandum Circular (RMC) No. 113-2026 dated October 26, 2026**, has announced the suspension of the mandatory display of the BIR Registration Seal Badge **until further notice**.

📌 **What does this mean for taxpayers?**

✅ **Mandatory display is suspended.** Taxpayers are no longer required to display the BIR Registration Seal Badge during the suspension period.

✅ **Existing badges may still be displayed.** Taxpayers who have already secured their badges may continue displaying them on their online platforms, at their option.

✅ **No penalties for non-display.** No penalties shall be imposed solely because of the non-display of the BIR Registration Seal Badge during the suspension period.

⚠️ **Important Reminder:** This suspension concerns only the mandatory display of the BIR Registration Seal Badge. Taxpayers must continue complying with other applicable BIR registration, invoicing, and tax requirements.

📄 **Legal Basis:** Revenue Memorandum Circular No. 113-2026, dated October 26, 2026.

16/10/2026

📢 **NOVEMBER 2026 HOLIDAY PAY GUIDE**

Employers, HR practitioners, payroll officers, and employees — take note! 📅

Based on **DOLE Labor Advisory No. 18, Series of 2026**, here are the applicable holiday pay rules for November:

🔹 **November 1 – All Saints’ Day**
🔹 **November 2 – All Souls’ Day**
Both are Special Non-Working Days.

🔹 **November 30 – Bonifacio Day**
A Regular Holiday.

💡 **Know the difference!**
✔️ Special Non-Working Day: Generally 130% of the basic wage for the first 8 hours worked.
✔️ Regular Holiday: Generally 200% of the basic wage for the first 8 hours worked.
✔️ Different rates may apply for rest days and overtime work.

📌 Proper payroll computation is essential to help ensure compliance with labor regulations and protect both employers and employees.

16/10/2026

🎉🎂 **HAPPY BIRTHDAY, OCTOBER CELEBRANTS!** 💙💜✨

Today, we celebrate not just another year of life, but also the dedication, passion, and valuable contributions of our amazing team members!

🎉 **Dionimar Maldo** – Managing Partner
🎉 **Donita Morales** – Admin Associate
🎉 **Myra Dela Cruz** – Audit and Assurance Associate

May your special day be filled with happiness, good health, success, and countless blessings. May the year ahead bring you more opportunities to grow, achieve your dreams, and create wonderful memories! 🥳🎁

We are grateful to have you as part of the AMA family. Here's to more milestones, meaningful work, and shared success together! 🥂

Cheers to another wonderful year! 💙💜💛

Warm birthday wishes from your AMA Family! 🎂

09/10/2026

📢 **BIR TAX UPDATE | RR No. 006-2026**

Invoices must show **Creditable Withholding Tax, if applicable, as a separate item.**

✅ Existing invoices may still be used until fully consumed, provided *“Less: Withholding Tax”* is conspicuously stamped on the invoice.

✅ Newly printed invoices must include the required phrase.

30/09/2026

Warmest birthday greetings to our Managing Partner, Mr. Dionimar G. Maldo!

Your leadership, dedication, and vision continue to inspire the entire Arellano Maldo and Associates CPAs Co. Family.

May this special day bring you good health, happiness, more blessings, and continued success in all your endeavors.

Cheers to another year of meaningful achievements!
Happy Birthday, Sir Dion Mar

30/09/2026

The Bureau of Internal Revenue (BIR), through RMC No. 99-2026, has extended the compliance period for the posting of the BIR Registration Seal Badge.

📅 NEW DEADLINE: OCTOBER 31, 2026

This requirement applies to online sellers, online merchants, service providers, and other taxpayers conducting business through digital or electronic platforms, including e-commerce and online marketplace platforms.

Under RMC No. 38-2026, covered taxpayers are required to prominently display their BIR Registration Seal Badge on their website, online shop, e-commerce/e-marketplace seller or merchant page, or other applicable digital platform.

🔎 Reminder: The BIR Registration Seal Badge serves as proof of registration and contains a QR Code for verification.

Secure and display your BIR Registration Seal Badge before October 31, 2026.

22/09/2026

📢 MALACAÑANG ANNOUNCEMENT

November 16–18, 2026 are declared Special (Non-Working) Days in the National Capital Region (NCR) in connection with the 49th ASEAN Summit and Related Summits.

Please be guided accordingly.

18/09/2026

𝑨𝑼𝑫𝑰𝑻𝑰𝑵𝑮 𝑭𝑰𝑹𝑴𝑺 — 𝑨 𝑺𝑰𝑮𝑵𝑰𝑭𝑰𝑪𝑨𝑵𝑻 𝑺𝑬𝑪 𝑨𝑪𝑪𝑹𝑬𝑫𝑰𝑻𝑨𝑻𝑰𝑶𝑵 𝑼𝑷𝑫𝑨𝑻𝑬 𝑰𝑺 𝑪𝑶𝑴𝑰𝑵𝑮.

𝐃𝐨𝐞𝐬 𝐲𝐨𝐮𝐫 𝐜𝐥𝐢𝐞𝐧𝐭 𝐡𝐚𝐯𝐞 𝐠𝐨𝐯𝐞𝐫𝐧𝐦𝐞𝐧𝐭 𝐜𝐨𝐧𝐭𝐫𝐚𝐜𝐭𝐬 𝐰𝐨𝐫𝐭𝐡 𝐡𝐮𝐧𝐝𝐫𝐞𝐝𝐬 𝐨𝐟 𝐦𝐢𝐥𝐥𝐢𝐨𝐧𝐬—𝐨𝐫 𝐞𝐯𝐞𝐧 𝐛𝐢𝐥𝐥𝐢𝐨𝐧𝐬 𝐨𝐟 𝐩𝐞𝐬𝐨𝐬?

Then this SEC update deserves your attention.

The Securities and Exchange Commission has issued SEC Memorandum Circular No. 26, Series of 2026, amending the accreditation guidelines for auditing firms and external auditors.

🏛️ THE BIG ONE: GOVERNMENT CONTRACTS

Under the amended guidelines, the value of government contracts now determines the applicable accreditation category:

🔵 GROUP A

Single Government Contract:
➡️ More than ₱750 MILLION

Cumulative Government Contracts:
➡️ More than ₱1 BILLION

🟣 GROUP B

Single Government Contract:
➡️ ₱400 MILLION – ₱750 MILLION

Cumulative Government Contracts:
➡️ ₱500 MILLION – ₱1 BILLION

That means the size and nature of a client's government contracts matter when determining the appropriate SEC accreditation category of the external auditor.

BUT THAT'S NOT ALL.

The amendments also introduce or strengthen requirements involving:

📌 Track record of auditing firms
📌 Risk-based review of audited financial statements
📌 Quality of audit work
📌 Conditional accreditation
📌 Material audit findings
📌 Group C requirements
📌 Government contract reporting through Annex 68-L

And for government contractors, Annex 68-L requires a schedule of government contracts to be submitted with the financial statements, including the government agency, project, contract cost, status, date awarded, and project duration.

📅 MARK YOUR CALENDAR

The Circular provides that these provisions will apply to audits of financial statements for fiscal years or periods ending on or after June 30, 2027.

Address

Caloocan
1400

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Monday	7am - 5pm
Tuesday	7am - 5pm
Wednesday	7am - 5pm
Thursday	7am - 5pm
Friday	7am - 5pm

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