Suspension of the Mandatory Display of the BIR Registration Seal Badge

The Commissioner of Internal Revenue (CIR) has issued Revenue Memorandum (RMC) No. 113-2026 this day, October 26, 2026, in relation of the Suspension of the Mandatory Display of the Bureau of Internal Revenue (BIR) Registration Seal Badge.

It is stated in RMC No. 113-2026 that in order to provide for the orderly implementation of the Bureau's registration verification initiatives, the mandatory display of the BIR Registration Seal Badge prescribed under Revenue Memorandum Circular (RMC) No. 38-2026, as supplemented by RMC Nos. 64-2026 and 99-2026, is hereby suspended until further notice. 

Taxpayers who have already secured their BIR Registration Seal Badges may continue to display the same from their online platforms, at their option. 

No penalties shall be imposed solely on account of non-display of the BIR Registration Seal Badge during the period of suspension. 

REFERENCE: RMC NO. 113-2026

Extension of the Period for Compliance with the Display of the BIR Registration Seal Badge

The CIR of the bureau has issued Revenue Memorandum Circular (RMC) No. 099-2026 on July 22, 2026, to reiterate of the Requirement to Post of Bureau of Internal Revenue (BIR) Registration Under Revenue Regulations (RR) Nos. 7-2024 and 15-2024 and Extension of the Period for Compliance with the Display of the BIR Registration Seal Badge.

Said Regulations require online sellers, online merchants, and persons engaged in the sate of goods or services through digital or electronic platforms, as well as those with online business presence, to post proof of BIR registration on their online websites, e-commerce or e-marketplace setter/merchant social media pages, and other digital platforms. ln this regard, all online sellers, online merchants, digital platform operators, and other covered taxpayers are reminded that the requirement to prominently display their BIR Registration Seat Badge (as proof of registration), shall have to be complied with immediately. 

In order to facilitate compliance and provide online sellers, online merchants, and other covered taxpayers sufficient time to secure and display the BIR Registration Seat Badge on their websites/social media pages, the BIR hereby extends the period for compliance with the requirement on the display of the BIR Registration Seat Badge until October 31, 2026. Taxpayers who have not yet displayed the BIR Registration Seat Badge shall be given until October 31, 2026 to fully comply with the said requirement, without the imposition of penalties arising solely from the non-display thereof. 

REFERENCE: https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2099-2026.pdf

New Version of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.2

The Commissioner of Internal Revenue (CIR) of the Bureau of Internal Revenue (BIR)  has issued the Revenue Memorandum Circular (RMC) No. 104-2026 on September 24, 2026, of the Availability of the Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.2 to update the eBIRForms Package Version 7.9.6.1.

It is stated in the circular that eBIRForms Offline Package Version 7.9.6.0 and 7.9.6.1 shall remain operational and may continue to be used by taxpayers for the preparation, validation, and electronic submission of tax returns, except for those tax returns covered by the corrective system updates and enhancements under this release.

Click the link https://bir-cdn.bir.gov.ph/BIR/pdf/eBIRForms_Package_Installation%20User%20Guide%20ver1.1.pdf of the User Manual in downloading and installing the latest version of the eBIRForms Offline Package; properly backing up tax returns and related data saved in the previous version; and restoring backed-up data, where applicable, after installation of the new version.

Click the link https://bir-cdn.bir.gov.ph/BIR/pdf/Offline_eBIRForms_Package_v7.9.6.2.1.zip to download the Offline eBIRForms Package v7.9.6.2

REFERENCE: https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%20104-2026.pdf

Clarification of the Base Amount for the Imposition of the Twenty Percent (20%) Early Withdrawal Penalty (EWP) under PERA Law

The CIR of the BIR has issued the RMC No. 091-2026 last July 28, 2026 with subject "Clarification of the Base Amount for the Imposition of the Twenty Percent (20%) Penalty Relative to the Early Withdrawal of Personal Equity and Retirement Account (PERA) Assets, and Accounts Classified as Unqualified, and Amending Certain Provisions of Revenue Memorandum Circular (RMC) No. 4-2023.

Pursuant to Section 10(C) of RR No. 17-2011, as amended, an EWP shall be imposed on any unqualified early withdrawal of PERA assets.

The EWP shall consist of the following:

1. Twenty percent (20%) of the Gross Income attributable to the PERA assets or portion of PERA assets withdrawn, calculated from the data of opening or creation of the relevant PERA account or sub-account up to the date of withdrawal; and

2. The recovery of any five percent (5%) tax credit previously availed of with respect to such withdrawn PERA assets for the entire period.

Only the Gross Income Earned attributable to PERA assets that are actually withdrawn shall be included in the EWP base. Any Gross Income Earned that remains invested, reinvested, or otherwise retained within the PERA - including unrealized gains and proceeds from the sale, redemption, or liquidation of PERA investment products that continue to be held under PERA custody - shall be excluded from the EWP base, as such amounts have not been subject to an early withdrawal.

 Accordingly, the EWP shall apply only to the Gross Income attributable to the portion of PERA assets actually withdrawn  and shall not affect other PERA accounts, sub-accounts, or investment product categories that remain intact. Any losses incurred in other PERA accounts or sub-accounts shall not be deductible from the Gross Income Earned attributable to the withdrawn PERA assets.

For the Definition of Terms and Illustrations, please read the full text of RMC No. 091-2026.

REFERENCE: Bureau of Internal Revenue (BIR) RMC No. 091-2026.   

New Version of eBIRForms Offline Package Version 7.9.6.1

The Operations Group and Information Systems Group of the Bureau of Internal Revenue (BIR) has issued a Tax Advisory on August 17, 2026 of  the latest version of eBIRForms Offline Package. The BIR advises all taxpayers using the eBIRForms Offline Package to update to Version 7.9.6.1 to ensure proper functionality and access to the most recent enhancements while Version 7.9.6.0 remains operational.

It is stated in the Tax Advisory that older versions of the eBIRForms Offline Package will be discontinued and will no longer be supported. To avoid any disruption in the preparation and filing of tax returns, taxpayers are encouraged to update to the latest version at the earliest opportunity. 

Taxpayers are advised to carefully follow the procedures outlined in the User Manual to ensure the successful installation of the updated versions of eBIRForms Offline Package version 7.9.6.1 and the preservation of previously saved returns. 

Click the link https://bir-cdn.bir.gov.ph/BIR/pdf/eBIRForms_Package_Installation%20User%20Guide%20ver1.1.pdf of the User Manual in downloading and installing the latest version of the eBIRForms Offline Package; properly backing up tax returns and related data saved in the previous version; and restoring backed-up data, where applicable, after installation of the new version.

Click the link https://bir-cdn.bir.gov.ph/BIR/pdf/Offline_eBIRForms_Package_v7.9.6.1_setup.zip to download the Offline eBIRForms Package v7.9.6.1

REFERENCE: https://bir-cdn.bir.gov.ph/BIR/pdf/Tax%20Advisory_eBIRForms%202018Aug17.pdf

New Version of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.0

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 036-2026 signed by the Commissioner of Internal Revenue (CIR) on April 28, 2026,  in relation of the availability of the new version Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.0 to update the previous eBIRForms Package Version 7.9.5.0.

The updated Offline eBIRForms Package v7.9.6.0 contains the enhancements of the returns for ease of doing business in the community.

Click the links:  https://bir-cdn.bir.gov.ph/BIR/pdf/Offline_eBIRForms_Package_v7.9.6.0_setup.zip and     https://bir-cdn.bir.gov.ph/BIR/pdf/eBIRForms_Package_Installation%20User%20Guide.pdf to download the Offline eBIRForms Package v7.9.6.0 and Job Aid - eBIRForms Installation Guide, respectively.

Reference: https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2036-2026.pdf

Corporate Income Tax Rates - RR No. 007 - 2025

The CIR has issued Revenue Regulations (RR) No. 007 - 2025 on February 27, 2025, Implementing the Amendments to Sections 27, 28, and 34 of the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066.

In Section 2 of these regulations, it stated of the Corporate Income Tax Rates for domestic and resident foreign corporations pursuant to Sections 27 and 28 of the Tax Code, as amended by RA No. 12066 as follows:

A. DOMESTIC CORPORATIONS:

B. RESIDENT FOREIGN CORPORATIONS:

Please click the link: https://bir-cdn.bir.gov.ph/BIR/pdf/RR%20No.%207-2025.pdf of the full text of RR No. 007 - 2025.

Revised Private Retirement Benefit Plan Regulations - Revenue Regulations No. 015 - 2025

The bureau has issued Revenue Regulations (RR) No. 015-2025 on April 29, 2025 with subject "Revised Private Retirement Benefit Plan Regulations", hereby promulgated to revise policies and guidelines on the taxability of the retirement benefits received by employees under a reasonable private retirement benefit plan. 

It is stated in the regulations, that the term "reasonable private retirement benefit plan" means a plan maintained by an employer for the benefit of some or all of its officials or employees, wherein contributions are made by such employer for the officials or employees, or both, for the purpose of distributing to such officials and employees the earning and principal of the fund thus accumulated, and wherein it is provided in said plan that at no time shall any part of the corpus or income of the fund be used for, or be diverted to , any purpose other than for the exclusive benefit of the said officials and employees.

Reference: (Full Text): Bureau of Internal Revenue (BIR) RR No. 015-2025

Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.5.0 - New Offline eBIRForms Package

The Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.5.0 is now available for download. The previous version is eBIRForms Package Version 7.9.4.2. 

The new Offline eBIRForms Package v7.9.5.0 includes new BIR Forms and enhancements of  related BIR Forms stated in Revenue Memorandum Circular (RMC No). 049-2025 issued on May 9, 2025.

The Offline eBIRForms Package is a tax preparation software that allows taxpayers and ATAs to accomplish or fill up tax forms offline. Instead of the conventional manual process of filling up tax returns on pre-printed forms that is highly susceptible to human error, taxpayers/ATAs can directly encode data, validate, edit, save, delete, view, print and submit their tax returns. The package can do automatic computations and has the capability to validate information encoded by taxpayers/ATAs. After filing out the forms in this package, taxpayers/ATAs can submit it to the Online eBIRForms System. (Reference:  BIR eBIRForms)

To download the Offline eBIRFors Package v7.95.0 click here.

Reference: BIR RMC No. 049-2025

Alphalist Data Entry and Validation Module Version 7.4 - An update of the Old Version 7.3 Data Entry Module

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 015 - 2025 dated February 25, 2025, to inform all concerned diverse taxpayers of the Availability of the Alphalist Data Entry and Validation Module Version 7.4 for use and can be downloaded from the website of the Bureau at www.bir.gov.ph. 

Please click the link: https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2015-2025.pdf of the full text of RMC No. 015 - 2025.