BIR updates eBIRForms for micro taxpayer tax relief

The Bureau of Internal Revenue has updated its Offline eBIRForms Package to help qualified micro taxpayers access its One-Time Abatement Program before the Dec. 31, 2026, deadline.

For eligible small businesses, the program offers a way to settle covered tax liabilities at a lower cost and resume regular compliance. That can leave more money for operating expenses, although applicants must meet the requirements for relief.

In a press release, the BIR said Revenue Memorandum Circular No. 104-2026 announces the availability of Offline eBIRForms Package Version 7.9.6.2.

The update adds alphanumeric tax codes, or ATCs, for individual and corporate micro taxpayers participating in the program. It also includes a dedicated Tax Type Code for Micro Taxpayer Abatement in BIR Form No. 0605.

BIR Commissioner Charlito Martin R. Mendoza urged qualified taxpayers to use the updated package when applying for the program.

“We encourage qualified micro taxpayers to take advantage of the One-Time Abatement Program for Micro Taxpayers before the December 31, 2026 deadline. With the updated eBIRForms package, we are making the process easier and more convenient so taxpayers can settle their covered liabilities and return to regular compliance,” Mendoza said.

Under the program, qualified micro taxpayers with covered total basic tax liabilities and/or penalties not exceeding PHP 80,000 for a taxable year may apply for abatement.

The abatement fee is PHP 5,000 per taxable year, subject to the requirements under Revenue Regulations No. 4-2026, the BIR said.

The BIR lists those regulations as issued June 22, 2026, establishing the guidelines and procedures for the one-time relief program.

Version 7.9.6.2 also includes system corrections for selected BIR forms, according to the release.

Taxpayers may download the updated package from the BIR website. The release also provides a link to RMC No. 104-2026.