02/10/2026
𝗕𝗜𝗥 𝗨𝗣𝗗𝗔𝗧𝗘𝗦 𝗲𝗕𝗜𝗥𝗙𝗢𝗥𝗠𝗦 𝗧𝗢 𝗦𝗨𝗣𝗣𝗢𝗥𝗧 𝗢𝗡𝗘-𝗧𝗜𝗠𝗘 𝗔𝗕𝗔𝗧𝗘𝗠𝗘𝗡𝗧 𝗣𝗥𝗢𝗚𝗥𝗔𝗠 𝗙𝗢𝗥 𝗠𝗜𝗖𝗥𝗢 𝗧𝗔𝗫𝗣𝗔𝗬𝗘𝗥𝗦
The Bureau of Internal Revenue (BIR) has updated its Offline eBIRForms Package to make it easier for qualified micro taxpayers to avail of the One-Time Abatement Program for Micro Taxpayers.
Under Revenue Memorandum Circular No. 104-2026, the BIR announced the availability of Offline eBIRForms Package Version 7.9.6.2, which includes new ATC codes for individual and corporate micro taxpayers under the program and a dedicated Tax Type Code for Micro Taxpayer Abatement in BIR Form No. 0605.
Commissioner Charlito Martin R. Mendoza encouraged qualified micro taxpayers to take advantage of the program and use the updated eBIRForms package to facilitate their availment.
“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,” Commissioner Mendoza said.
Under the program, qualified micro taxpayers with covered total basic tax liabilities and/or penalties not exceeding P80,000 for a taxable year may avail of abatement by paying an abatement fee of P5,000 per taxable year, subject to the requirements under Revenue Regulations No. 4-2026.
Offline eBIRForms Package Version 7.9.6.2 also includes system corrections for selected BIR forms. Taxpayers may download the latest Offline eBIRForms Package through the BIR website at www.bir.gov.ph.
Read the full RMC 104-2026 here: https://tinyurl.com/mwcb5xcr
