RMC No. 98-2026 redacted

RMC No. 98-2026 prescribes the policies and guidelines on the issuance of electronic invoices pursuant to Section 237 of the NIRC, as implemented by RR No. 8-2022 and RR No. 11-2025, as amended by RR No. 26-2025. It defines key electronic invoicing terms (CAS, e-commerce, Electronic Invoicing, ESP, EIS Certification, PTI, POS, Structured Invoice Data, Credit Note/Memo), states that the Permit to Issue (PTI) is distinct from the PTU or Acknowledgement Certificate and does not arise from them by itself, and requires ESPs to maintain an authorized representative and accountable technical, compliance, data-protection, and security officers in the Philippines. Coverage covers e-commerce/internet transaction taxpayers (Micro exempted), LTS taxpayers, large taxpayers under RA 11976/RR 8-2024, and users of CAS/CBA or other invoicing software. The provided text is truncated at the start of Section IV.