Two national changes landed after the 2026 renewal season: BIR's RR 6-2026 adds withholding tax information to invoices, and RMC 47-2026 eases closure for micro taxpayers. In Quezon City, businesses now pay fire safety fees online to the BFP. Several cities changed their own rules in 2026. The basic deadline did not change: 20 January, unless your city extends it.[1,2,3,20]
Changes at a glance
| Change | Date | Who it affects |
|---|---|---|
| RR 6-2026 adds creditable withholding tax information to required invoice contents | 1 October 2026 (RMC 112-2026, 22 October 2026, gives transition rules) | Businesses issuing invoices |
| RMC 47-2026: no mandatory closure audit for micro taxpayers; clearance in 3 working days for small taxpayers with no open cases | May 2026, effective immediately | Anyone closing instead of renewing |
| QC: FSIC fees paid directly to BFP through its online system | From 15 October 2026 | Quezon City businesses |
| QC: 1st and 2nd quarter business tax due 30 April (Ordinance SP-3467) | 2026, 2027 and 2028 | Quezon City businesses |
| Makati: penalty-free assessment and payment deadlines moved (Ordinance 2026-002) | January 2026 only | Makati businesses |
| Mandaue: online applications by 25 January not late | January 2026 | Mandaue businesses |
| Cebu City: no notarization to release temporary permits (EO 048) | January 2026 | Cebu City applicants |
| Angeles: compliance check on every new, renewal and retirement application | From January 2026 | Angeles businesses |
| Antipolo fully online; Lipa online appointments; Parañaque staggered by BIN | January 2026 | Those cities |
Outdated advice
Pay BIR's ₱500 annual registration fee using Form 0605 when you renew in January.
Now: BIR stopped collecting the ARF on 22 January 2024. RMC 14-2024 says no Form 0605 and no ₱500 ARF, for new businesses or annual renewal.[15,16]
New from BIR since last January
Invoices. RR 6-2026, dated 1 October 2026, amends RR 7-2024 so that the mandatory information on an invoice includes creditable withholding tax information. RMC 112-2026, dated 22 October 2026, gives transitory guidelines. If you are ordering new invoice pads for 2027, ask your accredited printer whether the new field applies to you.[1]
Closing. RMC 47-2026, issued in May 2026, lets you file closure by email, through ORUS or in person at your RDO. Micro taxpayers are not subject to mandatory audit for closure. If your gross sales last year did not exceed ₱3,000,000 and you have no open cases or liabilities, the tax clearance comes within three working days of complete documents. See closing instead of renewing.[2]
Quezon City: two changes to know
From 15 October 2026, QC businesses pay their Fire Safety Inspection Certificate fees directly to the BFP through its Fire Safety Inspection System, which the city linked to its own permit system. Your FSIC payment is now a separate online step.[3]
QC's City Treasurer's Office posted that Ordinance SP-3467 sets 30 April as the due date for 1st and 2nd quarter business tax for 2026, 2027 and 2028. That is one 2027 date already fixed. QC permits themselves are renewed one year from their issue date.[4]
City rules that changed in 2026
Makati passed Ordinance 2026-002 in January 2026, allowing assessment without penalty until 26 January and payment without penalty until 2 February 2026. Mandaue said applications filed through its online system by 25 January 2026 would not be late. Both were for 2026 only.[5,6]
Cebu City removed the notarization requirement for releasing temporary business permits in January 2026. Angeles began checking compliance with laws, ordinances, rules and regulations on every new, renewal and retirement application. General Trias waived late-renewal penalties for 2026, but only for public-market stallholders.[7,8,12]
More cities moved online
Antipolo said its 2026 e-BOSS was fully online from 5 January. Lipa started an online appointment system for renewals. Parañaque staggered its 2026 renewal by the last digit of your Business Identification Number. Taguig's renewal portal is now tlcportal.taguig.gov.ph; its 2024 system was at eservices.taguig.gov.ph, so update your bookmark.[9,10,11,13,14]
For every city's portal, see online renewal by city.
Older changes that guides still get wrong
Official receipts. Under the Ease of Paying Taxes Act, the invoice is your proof of sale. BIR says official receipts are now supplementary documents and not valid for claiming input tax. RR 11-2024 lets you use up old ORs as supplementary documents, or convert them to invoices by striking out "Official Receipt" and stamping "Invoice".[17,18]
Percentage tax rate. The 1% rate was temporary. RMC 69-2023 says percentage tax reverted to 3% of gross quarterly sales from 1 July 2023.[19]
What did not change
The Local Government Code still sets the first 20 days of January for paying local taxes and fees, and still lets each city council extend for up to six months. Any 2027 extension has to be passed for 2027. Check deadlines by city in January.[20]
Update your 2027 plan
- Drop any ₱500 BIR fee from your budget
- Ask your printer about the RR 6-2026 invoice field
- In QC, set up FSIC payment through the BFP system
- Check your city's portal address is still current
- Do not rely on your city's 2026 extension date
- If closing, use the RMC 47-2026 route for micro taxpayers
Questions people ask
- Is the 2027 renewal deadline still 20 January?
- The law still says the first 20 days of January. Cities may extend by ordinance or resolution for up to six months, and as of 13 November 2026 none of the 40 cities we track had announced a 2027 extension.
- Do I need new invoices for 2027?
- RR 6-2026 changes the mandatory invoice information to include creditable withholding tax information, with transition rules in RMC 112-2026. Ask your printer and your RDO whether your current invoices can still be used.
- Can I still use my old official receipts?
- RR 11-2024 allows unused ORs to be used as supplementary documents until fully consumed, or converted to invoices by striking out "Official Receipt" and stamping "Invoice".
- Is percentage tax 1% or 3%?
- 3%. BIR's RMC 69-2023 says the rate reverted to 3% of gross quarterly sales or receipts from 1 July 2023.
Sources
Checked 13 November 2026. We link the agency's own page for every requirement. Rules change; confirm with the office before you pay.
- Ease of Paying Taxes (EOPT) - Signed Revenue Issuances · Bureau of Internal Revenue · 1 October 2026
- Revenue Memorandum Circular No. 47-2026: Prescribing Simplified and Streamlined Guidelines and Procedures in the Closure and/or Cancellation of Business Registration with the Bureau of Internal Revenue · Bureau of Internal Revenue · 19 May 2026
- QC, BFP link online systems to simplify business permits · Daily Tribune · 16 October 2026
- Public Service Announcement: City Treasurer's Office (CTO) Extended Due Dates · Quezon City Government · 13 April 2026
- Makati extends deadlines for business permits, RPT | Daily Tribune · Daily Tribune · 21 January 2026
- Mandaue City extends deadline for business permit applications · The Philippine Star (The Freeman) · 21 January 2026
- Notarization nixed as Cebu City streamlines business permit application · MyTV Cebu · 24 January 2026
- Angeles LGU Ensures Streamlined Business Permit Processing Through LORR Briefings (City News) · City Government of Angeles · 1 December 2025
- Electronic Business One-Stop Shop (e-BOSS) 2026 announcement · City Government of Antipolo · 7 January 2026
- Online Appointment for 2026 Business Permit Renewal | City Government of Lipa · City Government of Lipa
- Prepare early for business permit renewal, Parañaque LGU tells business owners · Manila Bulletin · 21 December 2025
- City Ordinance No. 25-85 (Special) · City Government of General Trias · 1 December 2025
- Business permit renewal in Taguig set in January · Manila Bulletin · 15 December 2025
- Taguig LGU launches e-business permit licensing system · Manila Bulletin · 2 July 2024
- Primary Registration - Frequently Asked Questions · Bureau of Internal Revenue
- Digest of Revenue Memorandum Circular No. 14-2024 · Bureau of Internal Revenue · 24 January 2024
- Secondary Registration - Authority to Print - Frequently Asked Questions · Bureau of Internal Revenue
- Digest of Revenue Regulations No. 11-2024 · Bureau of Internal Revenue · 13 June 2024
- Digest of Revenue Memorandum Circular No. 69-2023 · Bureau of Internal Revenue · 20 June 2023
- Republic Act No. 7160 (Local Government Code of 1991) · Congress of the Philippines (via Lawphil) · 10 October 1991