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REVENUE MEMORANDUM CIRCULAR (RMC) NO. 49-2025
The Bureau of Internal Revenue (BIR) announces the availability of Offline eBIRForms Package v7.9.5, now downloadable from www.bir.gov.ph.
The new Offline eBIRForms Package now includes the following BIR Forms:
- BIR Form 1702Q (January 2018 ENCS)
- Quarterly Income Tax Return for Corporations and Non-Individuals
- Due: 60 days after the close of each quarter
- BIR Form 2550Q (April 2024 ENCS)
- Quarterly VAT Return
- Due: 25 days after the close of each taxable quarter
This return is also available via Electronic Filing and Payment System (eFPS); eFPS users must file and pay the corresponding tax through the system.
Enhancements in eBIRForms Package Version 7.9.5
- Expanded ATCs for Form Nos. 2551Q and 0605, allowing advance payment of percentage tax.
- New treaty code “BN” added for Brunei in Form No. 1601-FQ.
- Bug fixes for Form Nos.: 0619-E, 1800 v2018, 1801 v2018, and 2000-OTc2018.
- New ATCs have been added in BIR Form Nos. 0605, 1600-VT, 1601-EQ and 1601-FQ to wit:
| BIR Form No. | Alphanumeric Tax Code (ATC) | Tax Rate |
|---|---|---|
| 0605 | EXB10 Excise Tax on Export of Sweetened Beverages products | – |
| WV110 Value-Added Tax (VAT) on Local Sales of Registered Business Enterprises (RBEs) | 12% | |
| 1600-VT | WV080 Final Withholding VAT on Purchase of Digital Service consumed in the Philippines from the non-resident digital service providers (Private Withholding Agent) | 12% |
| WV090 Final Withholding VAT on Purchase of Digital Service consumed in the Philippines from the non-resident digital service providers (Government Withholding Agent) | 12% |
| BIR Form No. | Alphanumeric Tax Code (ATC) | Tax Rate |
|---|---|---|
| 0605 | EXB10 Excise Tax on Export of Sweetened Beverages products | – |
| WV110 Value-Added Tax (VAT) on Local Sales of Registered Business Enterprises (RBEs) | 12% | |
| 1600-VT | WV080 Final Withholding VAT on Purchase of Digital Service consumed in the Philippines from the non-resident digital service providers (Private Withholding Agent) | 12% |
| BIR Form No. | Alphanumeric Tax Code (ATC) | Tax Rate |
| WV100 Final Withholding VAT on the gross amount by resident e-marketplace to the non-resident sellers/merchants for the digital services sold/paid through their platform/facility | 12% | |
| WV110 Value-Added Tax (VAT) on Local Sales of Registered Business Enterprises (RBES) | 12% | |
| 1601-EQ | On the gross remittances by e-marketplace operators to the sellers/merchants for the goods or services sold/paid through their platform/facility. WI820- Individual WC820 – Corporate | 1/2% |
| On the gross remittances by digital financial services providers to the sellers/merchants for the goods or services sold/paid through their platform/facility. WI830- Individual WC830- Corporate | 1/2% | |
| Income payments made by joint ventures, whether incorporated or not, taxable or non-taxable, to their local/resident supplier of goods. WI770- Individual WC770 – Corporate | 1% | |
| Income payments made by joint ventures, whether incorporated or not, taxable or non-taxable, to their local/resident supplier of services. WI780- Individual WC780 – Corporate | 2% | |
| WC790 On the share of each co-venturer/member from the net income of the joint venture/consortium not taxable as corporation prior to actual or constructive distribution thereof. | 15% | |
| 1601-FQ | W1740 Final Withholding Tax on Foreign Nationals Employed by POGO Entities | 25% |
| W1750 On gross income earned by foreign nationals or non-Filipino citizens, regardless of their residency, who are employed and assigned in the Philippines by Offshore Gaming Licensee or its Accredited Service Provider | 25% | |
| WC810 Final tax representing Franchise Tax on payments to Non-resident. Foreign Corporation supplier of PAGCOR related to its gaming operations | 5% | |
| WC230 On other payments to NRFCs | 25% |