BIR updates eBIRForms for micro taxpayer relief

Qualified micro taxpayers can now use an updated electronic filing package to apply for the Bureau of Internal Revenue’s one-time abatement program, with the agency urging eligible taxpayers to settle covered liabilities before the 31 December 2026 deadline.

The BIR said its Offline eBIRForms Package Version 7.9.6.2 now includes new Alphanumeric Tax Codes for individual and corporate micro taxpayers covered by the One-Time Abatement Program for Micro Taxpayers.

The updated package also adds a dedicated Tax Type Code for Micro Taxpayer Abatement under BIR Form No. 0605, intended to make the filing and payment process easier for qualified taxpayers.

“We encourage qualified micro taxpayers to take advantage of the One-Time Abatement Program for Micro Taxpayers before the 31 December 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,” BIR Commissioner Charlito Martin R. Mendoza said.

The changes were announced through Revenue Memorandum Circular No. 104-2026.

Under the program, qualified micro taxpayers whose covered total basic tax liabilities and/or penalties do not exceed P80,000 for a taxable year may avail of the abatement by paying a P5,000 fee for each taxable year, subject to the requirements under Revenue Regulations No. 4-2026.

The updated eBIRForms package also contains system corrections affecting selected BIR forms.

The BIR said taxpayers may download Version 7.9.6.2 through its official website.

The one-time program provides qualified micro taxpayers with a mechanism to settle covered tax liabilities at a fixed abatement fee, while the updated filing system is intended to facilitate compliance before the year-end deadline.