Businesses will be required to separately disclose creditable withholding tax amounts on applicable invoices to make withheld taxes easier to identify and verify.

The Bureau of Internal Revenue (BIR) introduced the requirement under Revenue Regulations (RR) No. 6-2026, amending the mandatory invoice information prescribed by RR No. 7-2024 pursuant to the Ease of Paying Taxes Act.

The amendment adds Item 22 to the mandatory invoice information, requiring that “the amount of Creditable Withholding Tax, if applicable, shall be shown as a separate item.”

The new regulation will take effect on October 16, 2026, following its publication on the BIR’s official website on October 1.

Under the regulation, all newly printed invoices must bear the phrase “Less: Withholding Tax” before use.

For existing invoices, taxpayers may continue using unused or unissued stocks until fully consumed, provided that the phrase is conspicuously stamped on the face of each invoice, as allowed under the transitory provisions of RR No. 6-2026.

According to BIR Commissioner Charlito Martin R. Mendoza, the requirement is intended to clarify the documentation of withheld taxes, adding that “proper documentation reduces confusion, makes withholding easier to verify, and helps both parties comply correctly.”

Under the Revenue Code, creditable withholding tax is deducted by the payor from certain payments and remitted to the government, allowing the income recipient to credit the amount against their income tax liability.

The amendment builds on RR No. 7-2024, which already requires invoices to contain taxpayer information, transaction descriptions, sales amounts, and applicable value-added tax details.

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