RMC No. 49-2025 — Availability of offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.5

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building National Office Building Quezon City May 7, 2025 PILIPINAS BAGONG

ReVENuE MEMORANdUM CIRCULAR nO.( 049 -2025

SUBJECT Availability: of Offline Electronic Bureau of Internal Revenue Forms (eBiRForms) Package Version 7.9.5

TO :All Internal Revenue Officers, Employees, and Others Concerned

This Circular is issued to announce 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:

A. BIR Form No. 1702Q January 2018 (ENCS) (Quarteriy Income Tax Return for

Corporations, Partnerships and Other Non-Individual Taxpayers] -- This return shall be filed within sixty (60) days following the close of each of the first three

Lr Y: MAY 0 9 2025 (3) quarters of the taxable year, whether calendar or fiscal year. BIR Form No. 2550Q April 2024 (ENCS) [Quarterly Value-Added Tax (VAT)

S RFANTER close of each taxable quarter, whether calendar quarter or fiscal quarter. Return] - This return shall be filed not later than the 25th day following the

: ss TREVENU E so eFPS filers/users shall use the eFPS in filing of this return and payment of the corresponding tax due thereon. This return is also available in the Electronic Filing and Payment System (eFPS)

Likewise, the new Offline eBIRForms Package v7.9.5 contains the following enhancements:

1. Inclusion of all Alphanumeric Tax Codes (ATCs) of BIR Form No. 2551Q

(Quarterly Percentage Tax Return) to BiR Form No. 0605. This is to allow taxpayers to pay their Percentage Taxes in advance.

2. The new Treaty Code, BN for Brunei, has been added in BIR Form No. 1601-FQ.

3. Bug fixes for the foliowing BIR Forms: 0619-E, 1800v2018, 1801v2018 and 2000-

OTv2018.

4. New ATCs have been added in BiR Form Nos. 0605, 1600-VT, 1601-EQ, and

1601-FQ, to wit: BIR National Office BIdg}, Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 : 8929-7676 Website: www.bir.gov.ph Page 1 of 3

BiR Form No. Alphanumeric Tax Code (ATC) Rate Tax

0605 Products EXB10 Excise Tax on Export of Sweetened Beverages

WV110 Value-Added Tax (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 12% digital service providers (Private Withhoiding Agent)

WV090 Final Withholding VAT on Purchase of Digital Service consumed in the Philippines from the non-resident 12% digital service providers (Government Withholding Agent)

WV100 Final Withholding VAT on the gross amount by resident e-marketplace to the non-resident sellers/merchants for the digital services sold/paid through 12%

their platform/facility

Business Enterprises (RBEs) WV110 Value-Added Tax (VAT) on Local Sales of Registered 12%

1601-EQ On the gross remittances by e-marketplace operators to the

sellers/merchants for the goods or services soid/paid 1 % through their platform/facility. Wi820 -- Individual WC820 - Corporate On the gross remittances by digital financial services providers to the sellers/merchants for the goods or services 1 % sold/paid through their platform/facility. Wi830 -- Individual WC830 -- Corporate Income 'payments made by joint ventures, whether incorporated or not, taxable or non-taxable, to their Iocal/resident supplier of goods 1%

Wi770 -- Individual WC770 -- Corporate Income payments made by joint ventures, whether incorporated or not, taxable or non-taxable, to their W[780 -- Individual Iocal/resident supplier'of services WC780 - Corporate 2%

Wc790 On the share of each co-venturer/member from the

thereof. net income of the joint venture/consortium not taxable as corporation prior to actual or constructive distribution SA BUREAU OF INTERNAL REVENUE RECORTIS MANAGEMENT DIVISTOR e}I 15%

MAY 0 9 2025

4 ADMIN UNII - 1 r TME: - E5R I: Page 2 of 3

BiR Form No. Alphanumeric Tax Code (ATC) Rate Tax

1601-FQ I WI74o Final Withholding Tax on Foreign Nationals Employed by 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 25%

Gaming Licensee or its Accredited Service Provider

WC810 Final tax representing Franchise Tax on payments to Non-resident.Foreign Corporation supplier of PAGCOR 5% related to its gaming operations

WC230 On other payments to NRFCs 25%

All revenue officials, employees and others concerned are hereby enjoined to give this Circular as wide a publicity as possible.

UMAGUI, JR. Comhissioner of Internal Revenue H-2 iMariam

BUREAU OF INTERNAL REVENUE RECORDS MANAGf MENT DIVISION

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MAY 0 9 2025

E+161 AOMIN UNt} - I TmE (s

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