RMC No. 6-2025: Extension of registration of permanently bound Loose-leaf Books of Accounts/Invoices and computerized Books of Accounts and other accounting records

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Summary

RMC No. 6-2025 extends the deadline for registering permanently bound Loose-leaf Books of Accounts/Invoices and Computerized Books of Accounts and Other Accounting Records.

Key points

  1. Loose-leaf books. Registration of permanently bound Loose-leaf Books of Accounts/Invoices and Other Accounting Records moves from January 15, 2025 to January 31, 2025.
  2. Computerized books. Registration of Computerized Books of Accounts and Other Accounting Records moves from January 30, 2025 to February 17, 2025.

Who is affected

  • Taxpayers registering loose-leaf or computerized books of accounts and other accounting records

Deadlines and effectivity

  • Loose-leaf books: January 15, 2025 extended to January 31, 2025
  • Computerized books: January 30, 2025 extended to February 17, 2025

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

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