Isinusulong ng Bureau of Internal Revenue (BIR) ang electronic invoicing system na layong gawing mas madali at automated ang tax compliance ng businesses habang pinapalakas ang kakayahan ng gobyerno na bantayan ang transactions at mangolekta ng buwis.
Bilang paghahanda sa implementation, nakipagkonsulta ang BIR sa private sector noong August 25 sa ilalim ng BIR Partnership with the Multisectoral Group (BIR-PMSG).
“Electronic invoicing is part of the legacy work we are building at the BIR. We have to get the EIS Project off the ground, learn from actual implementation, and improve as we go. Your input will help us get this right,” sabi ni BIR Commissioner Charlito Martin Mendoza.
Kabilang sa consultation ang representatives mula sa business, accounting, tax, finance, export, technology, petroleum, at foreign chamber sectors.
Inilahad ng BIR ang draft Revenue Memorandum Circular (RMC) na magtatakda ng policies at guidelines sa pag-isyu ng electronic invoices. Layunin ng consultation na matiyak na praktikal ang proposed rules at akma sa aktwal na business processes.
Sa e-invoicing, maaaring mabawasan ang manual documentation at mapadali ang record-keeping, generation at reconciliation ng transaction data, at pagsunod sa invoicing at reporting requirements.
Para naman sa BIR, mas mabilis at malinaw na digital trail ng transactions ang maaaring makatulong sa monitoring, pagtukoy sa tax leakage, at revenue collection.
Ang draft RMC ay magpapatupad sa electronic invoicing requirements sa ilalim ng Section 237 ng Tax Code at Revenue Regulations Nos. 8-2022 at 11-2025, na inamyendahan ng RR No. 26-2025.
Sa proposed guidelines, kailangang mag-isyu ng electronic invoices ang taxpayers na sakop ng December 31, 2026 deadline. Ang iba pang categories na nakasaad sa draft ay magiging subject sa requirement kapag naglabas na ng hiwalay na guidelines ang BIR.
Maaaring gumamit ang covered taxpayers ng sariling in-house system, commercially acquired e-invoicing solutions, o serbisyo ng Electronic Invoicing Solution Providers.
“Electronic invoicing is an important part of modernizing tax administration. We want to move this reform forward in a way that works for taxpayers and businesses and gives them greater confidence in the systems they rely on,” sabi ni Mendoza.
Isasaalang-alang ng BIR ang inputs ng private sector habang fina-finalize ang electronic invoicing guidelines bago ang implementation. /Bistado