Tax Alert No. 13 [Revenue Memorandum Circular (“RMC”) No. 49-2025 dated 7 May 2025]

28 May 2025

Availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.5

Please be informed that the Commissioner of Internal Revenue (“CIR”) has issued RMC No. 49-2025, announcing the availability of the offline eBIRForms Package Version 7.9.5, which can be downloaded from the BIR Website at www.bir.gov.ph.

The new offline eBIRForms Package now includes the following BIR Forms:

1. BIR Form No. 1702-Q January 2018 (ENCS) version [Quarterly Income Tax Return (ITR) for Corporations, Partnerships and Other Non-Individual Taxpayers]

Deadline of filing and payment:

Within sixty (60) days following the close of each of the first three (3) quarters of the taxable year, whether calendar of fiscal year.

2. BIR Form No. 2550-Q April 2024 (ENCS) version [Quarterly Value-Added Tax (VAT) Return]

Deadline of filing and payment:

Not later than the twenty-fifth (25th) day following the close of each taxable quarter, whether calendar quarter or fiscal quarter.

The RMC also states that this return is available in the Electronic Filing and Payments System (eFPS), so eFPS filers/users shall use the eFPS in filing of this return and payment of the corresponding tax due thereon.

In addition, this package contains the following enhancements:

Inclusion of all Alphanumeric Tax Codes (ATCs) of BIR Form No. 2551Q (Quarterly Percentage Tax Return) to BIR Form No. 0605, to allow taxpayers to pay their percentage taxes in advance.
The new Treaty Code, BN for Brunei, has been added in BIR Form No. 1601-FQ.
Bug fixes for the following BIR Forms: 0619-E, 1800v2018, 1801v2018 and 2000-OTv2018.
New ATCs have been added in BIR Forms Nos. 0605, 1600-VT, 1601-EQ, and 1601-FQ, to wit:

BIR Form No.	Alphanumeric Tax Code (ATC)	Tax Rate
0605	EXB10 Excise on export of sweetened beverages products	-
0605	WV110 VAT on local sales of Registered Business Enterprises (RBEs)	12%
1600-VT	WV080 Final Withholding VAT on Purchase of Digital Service consumed in the Philippines from the non-resident digital service providers (Private Withholding Agent)	12%
	WV090 Final Withholding VAT on Purchase of Digital Service consumed in the Philippines from the non-resident digital service providers (Government Withholding Agent)	12%
	WV100 Final Withholding VAT on the gross amount by resident e-marketplace to the non-resident sellers/merchants for the digital service sold/paid through their platform/facility.	12%
	WV110 Value-Added Tax (VAT) on Local Sales of Registered Business Enterprises (RBEs)	12%
1601-EQ	On the gross remittances by e-marketplace operators to the sellers/merchants for the goods or services sold/paid through their platform/facility. WI820 – Individual WC820 - Corporate	½%
	On the gross remittances by digital financial services providers to the sellers/merchants for the goods or services sold/paid through their platform/facility. WI830 – Individual WC830 - Corporate	½%
	Income payments made by joint ventures, whether incorporated or not, taxable or non-taxable, to their local/resident supplier of goods. WI770 – Individual WC770 - Corporate	1%
	Income payments made by joint ventures, whether incorporated or not, taxable or non-taxable, to their local/resident supplier of services WI780 – Individual WC780 - Corporate	2%
	WC790 On the share of each co-venturer/member from the net income of the joint venture/consortium not taxable as corporation prior to actual or constructive distribution thereof.	15%
1601-FQ	WI740 Final Withholding Tax on Foreign Nationals Employed by Philippine Offshore Gaming Operator (“POGO”) Entities	25%
	WI750 On gross income earned by foreign nationals or non-Filipino citizens, regardless of their residency, who are employed and assigned in the Philippines by Offshore Gaming Licensee or its Accredited Service Provider	25%
	WC810 Final tax representing Franchise Tax on payments to Non-resident Foreign Corporation supplier of Philippine Amusement and Gaming Corporation (“PAGCOR”) related to its gaming operations.	5%
	WC230 On other payments to non-resident foreign corporations (“NRFCs”)	25%