A T Serguino CPA Accounting Services

20/08/2026

basaha😂✌️

𝗧𝗮𝗻𝗼𝗻𝗴 𝗻𝗶 𝗝𝘂𝗮𝗻 𝗡𝗼. 𝟰𝟮:

𝗛𝗲𝗹𝗹𝗼, 𝗕𝗜𝗥! 𝗕𝗮𝗸𝗶𝘁 𝗸𝗲𝗹𝗮𝗻𝗴𝗮𝗻 𝗽𝗮 𝗿𝗶𝗻 𝗺𝗮𝗴-𝗳𝗶𝗹𝗲 𝗸𝗮𝗵𝗶𝘁 𝘄𝗮𝗹𝗮 𝗽𝗼 𝗮𝗸𝗼𝗻𝗴 𝘀𝗮𝗹𝗲𝘀?🥺🌦️

𝗔𝗻𝗴 𝗞𝗮𝘀𝗮𝗴𝘂𝘁𝗮𝗻:

Kailangan mo pa ring mag-file dahil ang pag-file ng tax return ay patunay na ikaw ay sumusunod sa batas, kahit zero o walang business operation sa buwang ito. Hangga't aktibo ang iyong registration sa Bureau of Internal Revenue (BIR), obligado kang mag-ulat ng iyong business status kada takdang panahon.

Naiintindihan po namin na nakakapagtaka kung bakit kailangan pang mag-file ng tax return kung wala namang babayarang buwis.

Narito ang mga pangunahing dahilan kung bakit kailangan mo pa ring mag-file ng tax return kahit walang benta, kasama ang legal na batayan nito:

1. 𝘼𝙣𝙜 𝙄𝙣𝙮𝙤𝙣𝙜 𝙋𝙖𝙜-𝙛𝙞𝙡𝙚 𝙖𝙮 𝙋𝙧𝙤𝙩𝙚𝙠𝙨𝙮𝙤𝙣 𝙨𝙖 𝘽𝙖𝙩𝙖𝙨

Ayon po sa ating Section 51 ng National Internal Revenue Code (Tax Code), ang lahat ng rehistradong negosyo o self-employed ay obligadong mag-file ng tax return "regardless of the amount of gross income" (may kita man o wala).

Ang iyong Certificate of Registration (BIR Form 2303 o COR) ay magsisilbing guide sa iyong tax obligations. Ipinapahiwatig nito na hangga't aktibo ang iyong rehistro, may pananagutan kang mag-ulat sa takdang panahon.

2. 𝙋𝙖𝙜𝙥𝙖𝙥𝙖𝙠𝙞𝙩𝙖 𝙣𝙜 𝙞𝙮𝙤𝙣𝙜 𝙢𝙖𝙝𝙖𝙡𝙖𝙜𝙖𝙣𝙜 𝙧𝙤𝙡𝙚 𝙨𝙖 𝙂𝙤𝙗𝙮𝙚𝙧𝙣𝙤

Ang pag-file ng "Zero" ay ang iyong opisyal na boses para sabihin sa BIR na: "Gusto kong maging tapat, aktibo ang negosyo ko pero wala lang akong benta sa panahong ito."

Kung hindi po kayo mag-fa-file, hindi po malalaman ng BIR ang tunay ninyong sitwasyon.

3. 𝙋𝙖𝙜-𝙞𝙬𝙖𝙨 𝙨𝙖 "𝙊𝙥𝙚𝙣 𝘾𝙖𝙨𝙚𝙨" 𝙖𝙩 𝙈𝙪𝙡𝙩𝙖

Ayon naman sa Section 255 ng Tax Code, ang hindi pag-file ng form sa oras ay isang hiwalay na paglabag.

Ibig sabihin: Kahit ₱0 ang buwis na dapat mong bayaran, ang hindi pagpasa ng form ay may compromise penalty na hindi bababa sa ₱1,000 kada form.

Ang bawat nakaligtaang form ay nagiging "Open Case" sa system ng BIR. Magiging malaking abala at sakit ito sa ulo sa hinaharap, lalo na kung kukuha ka ng Tax Clearance o kung magpapasya ka ng isara na ang negosyo.

❓Paano ngayon ito ipa-file?

Hindi mo na kailangang pumunta sa opisina ng BIR o sa bangko.

Maaari mo itong gawin online, gamit ang opisyal na online software ng pamahalaan na eBIRForms.

I-type lamang ang "0" sa bahagi ng sales, i-submit online, at itabi ang email confirmation bilang inyong katibayan.😉

02/07/2026

01/07/2026

Thank you LV Cacao Farm😍😍😍

Your favorite artisan tablea from LV Cacao Farm. Grab yours while supplies last! Please visit their FB page.

Support local. Savor local. 🤎

24/06/2026

CPD UNDERTAKING EXTENDED!!!

Acceptance Of CPD Undertaking For The Renewal Of Professional Identification card EXTENDED to 31Dec2026!

PRC just released Resolution No. 2200 (s. 2026) - EXTENDING the Acceptance Of CPD Undertaking For The Renewal Of Professional Identification Card Until 31 December 2026!!!

27/05/2026

Akala ng ibang business owners, “makakatipid” sila kapag walang bookkeeper.
Pero ang hindi nila nakikita?

📌 Late filing penalties
📌 Wrong computations
📌 Na-miss na deductions
📌 Stress sa deadlines
📌 At oras na nasasayang kakahabol sa records at resibo

Habang ikaw busy magpalago ng negosyo, dapat may taong nag-aayos ng financial records mo nang tama at on time. Kasi ang organized na books ay hindi lang pang-compliance — protection din yan para sa negosyo mo.

Ang totoo, mas mahal ang walang bookkeeper kaysa sa meron. Kaya kunin mo na ako🤣🤣✌️Brato lang man akon fee🤣

23/05/2026

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 47-2026 on May 19, 2026, prescribing new guidelines to simplify the process for closing businesses and cancelling tax registration, as part of the implementation of Republic Act No. 11976, otherwise known as the “Ease of Paying Taxes Act.”

“This is our ‘Ease of Closing Business’ reform,” Commissioner Charlito Martin R. Mendoza said. “In line with President Ferdinand R. Marcos Jr.’s directive to make government services faster, better, and more responsive, and Finance Secretary Frederick D. Go’s push to make tax administration more investor-friendly and business-friendly, the BIR is making it easier for taxpayers who have already ceased operations to properly close their business and cancel their registration.”

The Circular simplifies and standardizes documentary requirements. Together with the application form and the surrender of original BIR registration documents and permits previously issued to the business, taxpayers will only be required to submit two other document sets for closure: the list of ending inventory of goods and supplies, including capital goods for VAT-registered taxpayers, and the unused invoices, supplementary documents, and other unutilized accounting forms, together with their inventory.

Under the new guidelines, penalties for non-filing of tax returns shall no longer accrue once the taxpayer submits the complete documentary requirements for the closure or cancellation of registration. To prevent the further accumulation of open cases, the taxpayer’s registered form types shall likewise be placed under “deregistered” status upon submission of the complete requirements. Filing an application for the closure or cancellation of registration, however, does not preclude the Bureau from conducting an audit to determine any outstanding tax liabilities.

Read the full RMC here: https://bir-cdn.bir.gov.ph/BIR

15/05/2026

📢 ADVISORY 📢

Workaround solution for taxpayers experiencing issues in their eAFS accounts

30/04/2026

alert alert🤣🤣🤣

29/04/2026

The Bureau of Internal Revenue (BIR) has recently issued Revenue Memorandum Circular No. 036-2026 announcing the release of the updated Offline eBIRForms Package Version 7.9.6.0, downloadable at www.bir.gov.ph. Key updates include:

• New BIR Form 1701-MS (August 2024) for Micro and Small taxpayers — deadline extended to May 15, 2026 per RMC 30-2026

Source:BIR Website

16/04/2026

📢 TAX REMINDER, BUSINESS TAXPAYERS!

Mark your calendars! 🗓️
The deadline for filing and payment of Business Taxes (VAT & Percentage Tax) is on April 25, 2026.

Don’t wait for the last minute—file early and stay compliant! ✔️