Bureau of Internal Revenue
The Bureau of Internal Revenue (BIR) has issued the following:
Revenue Memorandum Order (RMO) No. 25-2026, dated 29 September 2026, amending certain provisions of RMO No. 27-2024 relating to the processing of claims for credit/refund of taxes erroneously collected pursuant to Section 204(C) in relation to Section 229 of the National Internal Revenue Code of 1997 (Tax Code), as amended, except those under the authority and jurisdiction of the Legal Group.
The following are the salient points of the RMO:
- The processing offices authorized to receive the Application for Tax Credits/Refunds (BIR Form No. 1914) were updated.
- For claims involving Capital Gains Tax (CGT) on the sale of real property classified as a capital asset and the corresponding Documentary Stamp Tax (DST), applications shall be filed with the Revenue District Office (RDO) having jurisdiction over the location of the real property.
- For all other tax credit or refund claims under Section 204(C) in relation to Section 229 of the Tax Code, applications shall be filed with:
- the RDO; or
- the respective Large Taxpayers Audit Division (LTAD) or Large Taxpayers Division (LTD) under the Large Taxpayers Service (LTS), having jurisdiction over the taxpayer-claimant.
- The Revenue Officer (RO) - Assessment designated as RO of the Day shall receive the claims and verify the completeness of the documentary requirements upon filing.
- The RMO identifies the offices responsible for processing, reviewing, and approving claims regardless of amount, as follows:
- RDO claims – processed by the RDO, reviewed by the Assessment Division, and approved by the Regional Director;
- LTAD/LTD claims – processed by LTAD/LTD, reviewed by the Head Revenue Executive Assistant (HREA), LTS, and approved by the Assistant Commissioner (ACIR), LTS.
The RMO took effect immediately.
Revenue Memorandum Circular (RMC) No. 102-2026, dated 03 August 2026, amending certain provisions of RMC No. 75-2024, as amended by RMC No. 14-2025, on the mandatory requirements for claims for tax credit or refund of excess or unutilized creditable withholding taxes (CWT) on income pursuant to Section 76(C), in relation to Sections 204(C) and 229 of the Tax Code, except those under the authority and jurisdiction of the Legal Group.
The following are the salient points of the RMC:
- Applications for tax credit or refund of excess or unutilized CWT on income using BIR Form No. 1914 shall be filed with:
- The RDO; or
- the respective LTAD or LTD under the LTS,
having jurisdiction over the taxpayer-claimant.
- The RMC reiterates the irrevocability rule, whereby taxpayers that elected to carry over excess income taxes to succeeding taxable years may no longer claim a tax credit or refund for the same taxable period.
- As an exception to the irrevocability rule, taxpayers that elected the carry-over option may claim a refund if they have permanently ceased operations, as provided under Section 76(C) of the Tax Code.
- For taxpayers with going-concern status that elected the tax credit/refund option, the application must be filed within two (2) years from the filing of the Annual Income Tax Return (AITR). A return showing an overpayment shall be considered a written claim, provided that the application and complete supporting documents are submitted within the two-year prescriptive period.
- For taxpayers undergoing dissolution or cessation of business, the processing office shall decide on the application and issue the tax credit/refund within two (2) years from the date of dissolution or cessation of business. The two-year period shall commence upon submission of BIR Form No. 1905 and the complete documentary requirements for business closure and refund.
- Only applications with complete documentary requirements under the prescribed checklists for going-concern taxpayers and taxpayers undergoing dissolution or cessation of business shall be received and processed.
The RMC took effect immediately.
RMC No. 103-2026, dated 05 August 2026, amending certain provisions of RMC No. 74-2024 relating to the mandatory requirements for claims for credit or refund of taxes erroneously or illegally received or collected, or penalties imposed without authority pursuant to Sections 204(C) and 229 of the Tax Code, except those under the authority and jurisdiction of the Legal Group.
The following are the salient points of the RMC:
- The taxpayer-claimant shall submit the Application for Tax Credits/Refunds (BIR Form No. 1914) to the proper processing office having jurisdiction over the claim.
- For claims involving CGT on the sale of real property classified as a capital asset and the corresponding DST, the application shall be filed with the RDO having jurisdiction over the location of the real property subject to CGT.
- For all other tax credit or refund claims under Section 204(C) in relation to Section 229 of the Tax Code, the application shall be filed with:
- The RDO; or
- The respective LTAD or LTD under the LTS
having jurisdiction over the taxpayer-claimant.
The RMC took effect immediately.
RMC No. 104-2026, dated 24 September 2026, announcing the availability of the Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.2.
The following are the salient points of the RMC:
- The updated Offline eBIRForms Package Version 7.9.6.2 is available for download through the BIR website at www.bir.gov.ph.
- The updated package includes the following new Alphanumeric Tax Codes (ATCs) in BIR Form No. 0605:
- MC350 – One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers (Individual); and
- MC351 – One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers (Corporation).
- The package likewise includes the Tax Type Code "MA" (Micro Taxpayer Abatement) in BIR Form No. 0605.
- System corrections and resolutions were implemented for issues affecting:
- BIR Form No. 1601-FQ;
- BIR Form No. 1603Qv2018;
- BIR Form No. 1702Qv2018C; and
- BIR Form No. 1801v2018.
- Offline eBIRForms Package Versions 7.9.6.0 and 7.9.6.1 shall remain operational and may continue to be used for the preparation, validation, and electronic submission of tax returns, except for returns affected by the system enhancements and corrections introduced under Version 7.9.6.2.
Here are the links to the full texts of the issuances: RMO No. 25-2026, RMC No. 102-2026, RMC No. 103-2026 and RMC No. 104-2026.