BIR has issued Revenue Memorandum Circular (RMC) No. 049-2025 to announce the availability of the Offline eBIRForms Package Version 7.9.5 at https://www.bir.gov.ph/ebirforms. This already includes updates to Alphanumeric Tax Codes (ATC), new Treaty Code for Brunei and bug fixes, as well as the below enhanced BIR forms:

  • 1702Q January 2018 (ENCS) – Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers
  • 2550Q April 2024 (ENCS) – Quarterly VAT Return

These returns are already available in the Electronic Filing and Payment System (eFPS) where users may use the eFPS in filing them and payment of the due tax thereon.

VAT Amendment

However, eFPS users may not be able to use the updated BIR Form 2550Q in the eFPS when filing amended VAT returns for previous periods.  As advised by the BIR National Office, amendments may instead be filed using the old version of BIR Form 2550Q through the eBIRForms.

While some RDOs indicated that stamping ‘RECEIVED’ is not necessary, to be safe, IGDA still recommends to have the following documents presented to the RDO/LTAD for stamping:

  • Amended BIR Form 2550Q (old version from eBIRForms), along with the BIR email confirmation
  • Screenshot of the updated 2550Q in the eFPS showing that the amendment option is unavailable
  • Originally eFPS-filed BIR Form 2550Q with the BIR Filing Reference Number (FRN)