RR No. 6-2026 — Amending the Mandatory Information Contained in the Invoice Pursuant to Section 6(B) of Revenue Regulations No. 07-2024 to Include Creditable Withholding Tax Information
Bringing ln Revenues for Nation-Building REPUBLIC OF THE PHTLIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE National Offi ce Building v BAOOI,IG PILIP'NAS AUG 2 5 2026 REVENUE REGULATIONS NO. 006-2026 SLIBJE,CT Amending the Mandatory Information Contained in the Invoice Pursuant to Section 6(8) of Revenue Regulations No. 07-2024 to Include Creditable Withhotding Tax Infbrmation TO : All Intemal Revenue Oificials, Employees and Others Concemed SECTION 1. SCOPE. - Pursuant to Sections 244 and 245 of the National Intemal Revenue Code of 1997 , as amended (Tax Code), in relation to Section 47 of Republic Act No. 11976. otherwise known as the "Ease of Paying Taxes Act". these Regulations are hereby promulgated to amend Section 6(B) of Revenue Regulations (RR) No. 07 -2024 to prescribe the inclusion ofcreditable withholding tax as additional information required to be contained in an invoice. SECTION 2. AMENDATORY PROVISIONS. - Section 6(B) of RR No. 07-2024 is hereby amended to read as fbllows: 00000779 ''SECTION 6. Issuance of Invoices under section 237 of the Tax code - J A xxx xxx xxx aq TI: /) ::.> (B) Information Contained in lhe Invoice The Invoice shall contain the E ?o following infbrmation: c l; xxx xxx xxx z I - t\) Q i'11, S.Z .:> t\) 22. The amount of Creditable Withholdins Tax. if aoolicable. shall be c') l<* -_7 shown as a separale item =< lg t-t ?2 zi xxx xxx xxx ,3 SECTION 3. TRANSITORY PROVISIONS. All unused or unissued invotces existing as ofthe elfectivity date ofthese Regulations may continue to be used by taxpayers until tulll' consumed, provided that the phrase "Less: Withholding Tax" is stamped conspicuously on the face ofthe invoice. Thereafter, all newly printed invoices shall reflect the same phrase prior to its use. SECTION 4. SEPARABILITY CLAUSE. Il any of the provisions of these - Regulations is subsequently declared invalid or unconstitutional, the validity ofthe remaining provisions hereof shall remain in full tbrce and ef'fect. BIR National Office Bldg., S enator Miriam Defensor-Santiago Avenue, Diliman, Quezon City W ebsite : www. b i r. g ov. p h Trunkline: 8981-7000 ; 8929-7676
SECTION 5. REPEALING CLAUSE. - All other issuances and rules and regulations or parts thereofwhich are contrary to and inconsistent with the provisions ofthese Regulations are hereby repealed. amended or modified accordingly. SECTION 6. EFFECTMTY. - These Regulations shall take effect filteen (15) days lbllowing its publication in the Ofllcial Gazette or the BIR Official Website, whichever comes tlrst. rnno(frcx o. co Secretarv ol Finance sri n nzt (4 Recommending Approval: CHARLI'I'O MARTIN R. MEN Commissioner of Internal Reven 00000779 t^\ BI' RFA LI OT INTFRN AI" J5 na ilnGFM iNrRDivt EI,/E NU E slo ncl 012020 BY: otv,lfr tJ t I TI i:l&u
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