REVENUE MEMORANDUM CIRCULAR (RMC) NO. 104-2026
This Circular is issued to announce the availability of the Offline eBIRForms Package Version 7.9.6.2, which can be downloaded from the BIR Website at www.bir.gov.ph.
The updated Offline eBIRForms Package v7.9.6.2 contains the following enhancements:
| Item No. | Affected BIR Form | Enhancement | Details |
| 1 | BIR Form No. 0605 | Inclusion of ATC Codes | MC350 – One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers (Individual) |
| MC351 – One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers (Corporation) | |||
| 2 | BIR Form No. 0605 | Inclusion of Tax Type Code for Micro Taxpayer Abatement | MA in BIR Form No. 0605. |
| 3 | BIR Forms: – 1601-FQ; – 1603Qv2018; – 1702Qv2018C; and – 1801v2018. | System corrections and resolutions | This resolves the reported issues affecting the specified BIR Forms. |
The BIR further clarifies that eBIRForms Offline Package Versions 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.
Accordingly, taxpayers are advised to use the updated package when filing returns affected by these changes to ensure that the applicable enhancements are properly implemented.