{"id":10819,"date":"2025-10-31T08:35:51","date_gmt":"2025-10-31T08:35:51","guid":{"rendered":"https:\/\/www.hashmicro.com\/ph\/blog\/?p=10819"},"modified":"2026-04-07T10:17:09","modified_gmt":"2026-04-07T10:17:09","slug":"inventory-list-bir","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/ph\/blog\/inventory-list-bir\/","title":{"rendered":"BIR Inventory List Guide (2026 Updated): Requirements and Sample Format"},"content":{"rendered":"

Every business in the Philippines that holds inventory for sale, whether in manufacturing, retail, wholesale, real estate, or construction, must submit an annual inventory list to the Bureau of Internal Revenue (BIR). The deadline for calendar-year companies is January 30, 2026<\/strong>, and failing to comply can result in penalties of up to \u20b125,000 per year plus surcharges. Companies that follow a non-calendar reporting period<\/a> should adjust their submission date accordingly, generally 30 days after the fiscal year-end.<\/p>\n

This guide covers everything you need to prepare and submit your BIR inventory list for Taxable Year 2025: who must file, what formats to use (Annex A, B, C), how to submit through the TRRA Portal, what penalties apply for late filing, and a practical step-by-step preparation checklist based on current BIR regulations including RMC No. 8-2023, RMC No. 66-2024, and the implications of RMO No. 1-2026. Understanding how periodic inventory reporting systems tie together<\/a> helps ensure your submissions align with BIR expectations from the start.<\/p>\n

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