BIR requires withholding tax shown separately on invoices
By Francis Allan L. Angelo
MANILA — The Bureau of Internal Revenue (BIR) has issued Revenue Regulations (RR) No. 6-2026, requiring the amount of creditable withholding tax, when applicable, to be shown as a separate item on invoices.
The regulation was signed by Finance Secretary Frederick D. Go and published by the BIR on Oct. 1, 2026.
The rule matters to taxpayers because withheld amounts are deducted from their transactions, and a separate line on the invoice makes those deductions easier to identify and verify.
Commissioner Charlito Martin R. Mendoza said the requirement gives both parties to a transaction a more transparent record of the withholding applied.
“Taxpayers should be able to see what is being withheld from a transaction and how that amount is reflected in the invoice. Proper documentation reduces confusion, makes withholding easier to verify, and helps both parties comply correctly,” Mendoza said.
Taxpayers may continue using existing unused or unissued invoices until fully consumed.
To do so, the phrase “Less: Withholding Tax” must be conspicuously stamped on the face of the invoice.
Newly printed invoices must reflect the same phrase before use.
RR No. 6-2026 amends the mandatory invoice information under RR No. 7-2024.
The amendment was issued pursuant to the Ease of Paying Taxes Act, a law enacted to simplify tax compliance.
The full text of RR No. 6-2026 is available at https://tinyurl.com/3kbdkxjt.
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