The regulations that define your compliance obligations.
These are not optional guidelines. These are BIR Revenue Regulations with the force of law. Understanding each document is the first step toward regulatory readiness.
Download the legal basis. Know your obligations.
Each document below is an official BIR Revenue Regulation or Executive Order. Click any bubble button to download the PDF directly.
National Internal Revenue Code, Sections 232 to 235
Books of Accounts and Accounting Records
Congress of the Philippines · 1997
Establishes the legal requirements for maintaining books of accounts, subsidiary records, and other accounting documents used to support tax returns. It also requires taxpayers to preserve these records and make them available for examination by authorized BIR officers.
Key Provisions
HelixCAS Compliance
HelixCAS maintains journals, ledgers, subsidiary records, transaction histories, and audit trails that support the taxpayer's books of accounts and recordkeeping obligations.
NIRC-Sections-232-235-Books-and-Accounting-Records.pdf
National Internal Revenue Code, Section 237
Issuance of Invoices
Congress of the Philippines · 1997
National Internal Revenue Code, Section 237-A
Electronic Sales Reporting System
Congress of the Philippines · 2018
Republic Act No. 10963
Tax Reform for Acceleration and Inclusion Act
Congress of the Philippines · 2017
Republic Act No. 11976
Ease of Paying Taxes Act
Congress of the Philippines · 2024
Republic Act No. 12066
CREATE MORE Act
Congress of the Philippines · 2024
Revenue Memorandum Circular No. 5-2021
Simplified Registration of Computerized Accounting Systems
Bureau of Internal Revenue · 2021
Revenue Memorandum Order No. 9-2021
CAS Registration Procedures and Technical Requirements
Bureau of Internal Revenue · 2021
Revenue Regulations No. 6-2022
Removal of the Five-Year Validity Period for Invoices and Permits
Department of Finance and Bureau of Internal Revenue · 2022
Revenue Regulations No. 8-2022
Electronic Invoicing and Sales Reporting System
Department of Finance and Bureau of Internal Revenue · 2022
Revenue Regulations No. 9-2022
Admissibility of Electronic Sales Documents and Data
Department of Finance and Bureau of Internal Revenue · 2022
Revenue Regulations No. 7-2024
EOPT Registration, Invoicing, and Accounting Requirements
Department of Finance and Bureau of Internal Revenue · 2024
Revenue Regulations No. 11-2024
Amended Transitional Rules for EOPT Invoicing
Department of Finance and Bureau of Internal Revenue · 2024
Revenue Memorandum Circular No. 77-2024
Clarifications on EOPT Invoicing Requirements
Bureau of Internal Revenue · 2024
Revenue Regulations No. 11-2025
Expanded Electronic Invoicing and Sales Reporting Framework
Department of Finance and Bureau of Internal Revenue · 2025
Revenue Regulations No. 26-2025
Extended Electronic Invoice Compliance Period
Department of Finance and Bureau of Internal Revenue · 2025
“We do all the compliance work.”
Availing HelixCAS as your CAS Provider is like having a Development Team and a Legal Team at the same time. Every regulation update, every BIR issuance — we handle it so you do not have to.
Not sure which regulations apply to your business?
Our compliance team will assess your business profile and identify exactly which BIR regulations require your attention — and how HelixCAS addresses each one.
- Free compliance assessment
- Identify applicable regulations
- Custom implementation roadmap
- Ongoing compliance support