菲律宾BIR 2026年增值税新规：RBE企业注册、申报与豁免指南
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
菲律宾国税局（BIR）于2026年2月16日发布RR No. 1-2026，修订RR No. 9-2025，明确本地销售增值税申报缴纳规则，新增RBE企业自愿增值税登记选项，并延长系统改造截止期，同时豁免特定企业及活动适用增值税。关键合规点包括：符合条件的注册商业企业（RBE）可自主选择登记为VAT纳税人；BIR将豁免部分经济特区、PEZA及BOI批准企业的本地销售增值税义务；系统升级截止期已延后；豁免范围依据《1997年国家税收法典》第295(D)条及RA No. 12066第18条确定。该规则直接影响在菲运营的外资企业、出口导向型RBE及本地分销实体，需重新评估税务身份、更新ERP系统并调整开票与申报流程。
✅ 合规行动清单 · Compliance Checklist
- ›核查企业是否属于PEZA、BOI或SBMA批准的注册商业企业（RBE），确认是否符合RR No. 1-2026规定的增值税豁免条件
- ›如拟享受自愿增值税登记，须于2026年6月30日前向BIR提交BIR Form 1901并完成税务登记更新
- ›确保ERP及电子发票系统支持新VAT分类标识（含‘Exempt’‘Zero-Rated’‘VAT-Registered’三类），并在2026年9月30日前完成系统配置
- ›Determine RBE status with PEZA, BOI, or SBMA and confirm eligibility for VAT exemption under RR No. 1-2026 Section 7
- ›File BIR Form 1901 for voluntary VAT registration before June 30, 2026, if electing VAT taxpayer status
- ›Reconfigure ERP and e-invoicing systems to classify local sales as ‘Exempt’, ‘Zero-Rated’, or ‘VAT-Registered’ by September 30, 2026
English Summary
BIR Philippines issued Revenue Regulation (RR) No. 1-2026 on February 16, 2026, amending RR No. 9-2025 to clarify VAT filing and payment rules for local sales, introduce optional VAT registration for certain Registered Business Enterprises (RBEs), extend the system reconfiguration deadline, and exclude specific enterprises and activities from VAT coverage under Section 295(D) of the NIRC (as amended by RA No. 12066). Affected entities include PEZA, BOI-registered, and export-oriented RBEs operating in special economic zones. The regulation grants eligible RBEs the choice to voluntarily register for VAT — triggering full compliance obligations — or remain non-VAT if covered by statutory exemptions. Foreign businesses must verify their RBE status, reassess local sale transactions, and ensure ERP and invoicing systems comply before the extended system deadline. Non-compliance may trigger penalties during BIR audits.
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