The Department of Finance, upon the recommendation of the Bureau of Internal Revenue (BIR), has issued Revenue Regulations (RR) No. 6-2026, which amends Section 6(B) of RR No. 7-2024, requiring the amount of creditable withholding tax (“CWT”), if applicable, to be shown separately on the invoice. It was signed by the Secretary of Finance on 17 September 2026 and posted on the BIR website on 1 October 2026.

Key provisions

  • New mandatory invoice item. Section 6(B) of RR No. 7-2024 now includes, as item 22 of the information an invoice must contain: "The amount of Creditable Withholding Tax, if applicable, shall be shown as a separate item."
  • Existing invoices may still be used. All unused or unissued invoices existing as of the effectivity date may continue to be used until fully consumed, provided the phrase "Less: Withholding Tax" is stamped conspicuously on the face of the invoice.
  • Newly printed invoices. After existing stock is consumed, all newly printed invoices must reflect the phrase "Less: Withholding Tax" before they are used.

Who is affected

Every taxpayer required to issue invoices under Section 237 of the Tax Code, whether VAT or non-VAT registered, is covered by the amended list of invoice information. In practice, the new line item matters most for sellers of goods and services whose customers are required to withhold creditable withholding tax on their payments, since the CWT is to be shown "if applicable".

Effectivity

RR No. 6-2026 takes effect fifteen (15) days following its publication in the Official Gazette or on the BIR official website, whichever comes first. The transitory rule on unused invoices applies to invoices existing as of that effectivity date. Since the RR was posted on the BIR website on 01 October 2026, the effectivity date is 16 October 2026.

Practical takeaways

  • Taxpayers with unused printed invoices, without the CWT information requirement, shall stamp "Less: Withholding Tax" conspicuously on each before use from the effectivity date or starting 16 October 2026.
  • For newly printed invoices, ensure to coordinate with your accredited printer to reflect in the invoice the "Less: Withholding Tax" phrase prior to use.
  • If you issue invoices through a computerized or electronic system, review whether the invoice template needs a separate CWT field. RR No. 6-2026 does not address system re-accreditation/enhancement, so check for further BIR guidance.
  • Align billing with customers' withholding practices so the CWT shown on the invoice matches the amount withheld and the BIR Form No. 2307 issued.

Source: Bureau of Internal Revenue.

This alert was prepared by OS Law for general information only and is not legal advice. Please consult counsel on how these rules apply to your specific circumstances.