Revenue Memorandum Circular 98-2026 (RMC 98-2026) is the BIR’s primary technical implementation guidance for the Philippines e-invoicing mandate under RR No. 11-2025, as extended by RR No. 26-2025. BIR RMC 98-2026 Explained provides an overview of the detailed operational and technical rules that covered taxpayers must follow in practice. While RR No. 11-2025 established the […]