The Philippine News Agency Nov. 7 announced the extension to Dec. 31, 2026, of the deadline for specified taxpayers to comply with electronic invoicing requirements under Revenue Regulation No. 26-2025, which took effect Oct. 16. The regulation includes measures to: 1) apply the extension to taxpayers required to issue electronic invoices or receipts, such as small and medium-sized enterprises (SMEs) engaged in e-commerce, taxpayers under the Large Taxpayers Service (LTS) or classified as large taxpayers under the Ease of Paying Taxes Act, and taxpayers using computerized accounting systems (CAS) and computerized books of accounts (CBA) for electronic invoicing; 2) exclude ...
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