Summary
RMC No. 49-2025 announces the availability of the Offline eBIRForms Package Version 7.9.5, which can be downloaded from the BIR Website at www.bir.gov.ph.
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Key points
- BIR Form No. 1702Q. The January 2018 (ENCS) quarterly income tax return is filed within sixty (60) days following the close of each of the first three (3) quarters of the taxable year.
- BIR Form No. 2550Q. The April 2024 (ENCS) quarterly VAT return is filed not later than the 25th day following the close of each taxable quarter. eFPS filers use the eFPS for this return and payment.
- Percentage tax payment. All ATCs of BIR Form No. 2551Q are now in BIR Form No. 0605, so taxpayers can pay percentage taxes in advance.
- Treaty code and bug fixes. The Treaty Code BN for Brunei is added in BIR Form No. 1601-FQ. Bug fixes cover BIR Forms 0619-E, 1800v2018, 1801v2018 and 2000-OTv2018.
- New ATCs. Added codes include EXB10 in BIR Form No. 0605, WV080, WV090, WV100 and WV110 in 1600-VT, and WI820, WC820, WI830, WC830, WI770, WC770, WI780, WC780 and WC790 in 1601-EQ. Added in 1601-FQ are WI740, WI750, WC810 and WC230.
Who is affected
- Users of the Offline eBIRForms Package
- eFPS filers of BIR Form No. 2550Q
Deadlines and effectivity
- BIR Form No. 1702Q: within sixty (60) days after each of the first three quarters
- BIR Form No. 2550Q: not later than the 25th day after each taxable quarter
- Issued May 9, 2025
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.