What is eBIRForms, and is it the same as eFPS?
No. eBIRForms is a free program for preparing and e-filing returns; eFPS is a separate online system that enrolled taxpayers must keep using.
| Channel | What it does | Who uses it |
|---|---|---|
| Offline eBIRForms | Prepare, validate and submit returns; pay separately | Taxpayers not enrolled in eFPS |
| eFPS | Online filing with linked bank e-payment | Enrollees, who must keep using it; groups listed in RR 9-2001 as amended (including taxpayers under TAMP and accredited importers) |
| ORUS | Registration and updates, not filing | Anyone registering or updating (ORUS) |
| Authorized tax software provider | File and pay through an accredited private platform | Taxpayers who choose a provider |
Sources: RMC 87-2024 (eFPS enrollees stay; mandated taxpayers never enrolled may use eBIRForms); RMC 20-2026 (eFPS filers use eBIRForms while enrolment is pending, when a return is not yet in eFPS, or when eFPS is down); RR 10-2014; RR 4-2024. The full list of eFPS-mandated groups was not confirmed for this page: ask your Revenue District Office if you are unsure.
eBIRForms download: the latest version
The current package is v7.9.6.2. Download it only from the BIR website (bir.gov.ph/ebirforms); copies on file-sharing sites may be outdated or tampered with.
| Version | Issuance | What changed |
|---|---|---|
| v7.9.6.2 | RMC 104-2026 (29 Sep 2026) | 0605 codes MC350, MC351 and tax type MA; fixes to 1601-FQ, 1603Q, 1702Q and 1801 |
| v7.9.6.1 | BIR advisory (17 Aug 2026), as reported | Older versions discontinued |
| v7.9.6.0 | RMC 36-2026 and 37-2026 (28 Apr 2026) | Form 1701-MS added; 5-digit branch code; new ATCs; 1602Q rate 15% to 20% |
| v7.9.5 | RMC 49-2025 (9 May 2025) | 1702Q (January 2018) and 2550Q (April 2024) |
Sources: RMC 104-2026, RMC 36-2026, RMC 49-2025; the v7.9.6.1 advisory was seen only in a professional firm's copy. As of November 2026; check bir.gov.ph for a newer release.
eBIRForms in 2026: releases and key dates
- Package release
- Filing rule
| Month | Deadlines |
|---|---|
| Jan | — |
| Feb | — |
| Mar | 16: RMC 20-2026: 1701-MS filed manually |
| Apr | 28: v7.9.6.0 with 1701-MS |
| May | 15: Extended 2025 annual ITR deadline |
| Jun | — |
| Jul | — |
| Aug | 17: v7.9.6.1 |
| Sep | 29: v7.9.6.2 |
| Oct | — |
| Nov | — |
| Dec | — |
How to install eBIRForms and submit a return
From download to proof of payment
1Download and install
From bir.gov.ph on a Windows computer.
2Fill in the taxpayer profile
TIN with the 5-digit branch code (00000 for individuals), RDO code, name, email.
3Choose the form and fill it in
Pick the return and period, enter amounts.
4Validate
Fix every field the program flags.
5Submit
Send it online, screenshot the "Submit Successful" pop-up, and wait for the BIR's confirmation email.
Tax payable
Pay
ePay channel, any authorized bank, or an RDO collection officer, by the deadline.
Keep the email and payment proof
No tax payable
Nothing to pay
Filing is complete.
Keep the confirmation email
| You are | Returns you are likely to file | Where it is confirmed |
|---|---|---|
| Employee with two employers | 1700 (which return?) | RMC 20-2026 |
| Freelancer or sole proprietor | 1701A, 1701 or 1701-MS; 2551Q if not on 8% | RMC 20-2026, 36-2026 |
| Employer (not on eFPS) | 1601-C monthly; 1601-FQ | BIR due-date tables; RMC 104-2026 |
| VAT-registered business | 2550Q (percentage tax vs VAT) | RMC 49-2025 |
| Corporation | 1702Q | RMC 49-2025, 104-2026 |
| Anyone paying a penalty or fee | 0605 (guide) | RMC 104-2026 |
The package holds many more returns; these are the ones named in recent circulars.
How to pay after filing in eBIRForms
| Channel | How it works | Notes |
|---|---|---|
| ePay gateways | LANDBANK Link.BizPortal; DBP PayTax Online by card, through MyEG (GCash, Maya, GrabPay, ShopeePay) or through the Maya app | As listed in RMC 20-2026 (March 2026) |
| Any authorized agent bank | Pay over the counter with the return details | Not limited to your RDO's banks since RA 11976 |
| Revenue collection officer | At any RDO | Cash up to ₱20,000; checks have no limit |
| Authorized tax software provider | Pay through the provider's platform | If you file through one |
Sources: RMC 20-2026; RMC 87-2024; RR 4-2024; RA 11976. Attachments go through eAFS or eSubmission, or to the RDO if those are down.
eBIRForms troubleshooting: common problems and fixes
The BIR publishes no list of eBIRForms error messages, so these are practical checks, not official fixes.
| Problem | Likely cause | What to try |
|---|---|---|
| Windows warns about the installer | Windows flags unfamiliar downloads | Confirm the file came from bir.gov.ph, then allow it; never run a copy from elsewhere |
| Validate keeps failing | A required field is blank or in the wrong format | Fix each flagged field; check the TIN uses the 5-digit branch code |
| 1701-MS is missing | Package older than v7.9.6.0 | Install v7.9.6.2 |
| A corrected return misbehaves | Using v7.9.6.0 or v7.9.6.1 for 1601-FQ, 1603Q, 1702Q or 1801 | Use v7.9.6.2 for those returns |
| No confirmation email | Full or inactive inbox, spam folder, wrong profile email, or a company firewall blocking ebirforms-noreply@bir.gov.ph | Print the "Submit Successful" screenshot and the return as proof of filing, then pay; or get help at an RDO e-lounge. Do not resubmit blindly |
| Saved returns gone after upgrading | Old files left in the previous installation | Back up saved returns before uninstalling an old version |
| You use a Mac or a phone | The package is a Windows program | Use a Windows PC, or an authorized tax software provider |
Version facts from RMC 104-2026 and RMC 36-2026; the email row follows the BIR tax advisory on non-receipt of eBIRForms email confirmations (BIR copy hosted by KPMG) and RMC 20-2026; the other rows are general tips, as of November 2026.
Common mistakes and consequences
| Mistake | Consequence | How to avoid it |
|---|---|---|
| Submitting but not paying | Surcharge and interest on the unpaid tax | Pay by the deadline through a listed channel |
| Filing 2550M as if required | Wasted effort; 2550Q is the required VAT return | Monthly 2550M has not been mandatory since 2023 |
| Paying the old ₱500 registration fee on 0605 | Money paid for nothing | The fee was abolished in January 2024 |
| An eFPS enrollee filing in eBIRForms | Not the prescribed channel | Enrollees keep using eFPS (RMC 87-2024) |
| Using an old package for a corrected return | Wrong computation or rejected file | Update to v7.9.6.2 |
Penalties for late payment are explained on our BIR penalty calculator.
Buod sa Tagalog
Ang eBIRForms ay libreng programa ng BIR para gumawa at mag-file ng tax return. I-download ito sa bir.gov.ph/ebirforms; ang pinakabagong bersyon ay v7.9.6.2 (RMC 104-2026). Punan ang profile at ang form, i-Validate, at i-Submit; hintayin ang confirmation email. Hiwalay ang pagbabayad: magbayad sa ePay channel, sa kahit anong authorized bank, o sa revenue collection officer ng kahit anong RDO.
Frequently asked questions
+How do I download the latest eBIRForms package?
Go to the BIR website at bir.gov.ph/ebirforms and download the Offline eBIRForms Package. RMC 104-2026 names the BIR website as the download location. Avoid copies on file-sharing sites, which may be old or altered. Install it on a Windows computer and create your taxpayer profile before filling in any return.
+What is the latest version of eBIRForms in 2026?
Version 7.9.6.2, announced in RMC 104-2026 dated 29 September 2026. It added 0605 codes for the micro-taxpayer abatement and fixed 1601-FQ, 1603Q, 1702Q and 1801. Versions 7.9.6.0 and 7.9.6.1 can still be used, except for the returns that 7.9.6.2 corrected.
+Can I use eBIRForms on a Mac or phone?
The offline package is a Windows program, so it does not run directly on a Mac or a phone. Use a Windows computer, or a Windows environment on your Mac. You may also file and pay through an authorized tax software provider, which RA 11976 recognizes as a filing channel.
+How do I submit a return using the eBIRForms offline package?
Open the form, fill in every required field, and click Validate until no errors remain. Then submit it online from the package. The BIR sends a confirmation email to the address in your profile. Submission files the return; any tax due must still be paid separately by the deadline.
+What if I did not receive the eBIRForms confirmation email?
Check spam, inbox storage and your profile email; a company firewall may block ebirforms-noreply@bir.gov.ph. A BIR advisory says to print the screenshot of the 'Submit Successful' pop-up and present it, with the printed return, as proof of filing when you pay (RMC 20-2026). Without a screenshot, pay electronically or get help at an RDO e-lounge rather than resubmitting.
+How do I pay after filing through eBIRForms?
Pay through an ePay gateway: RMC 20-2026 lists LANDBANK Link.BizPortal and DBP PayTax Online, which you can reach by card, through MyEG (GCash, Maya, GrabPay, ShopeePay) or through the Maya app. You may also pay over the counter at any authorized agent bank, or a revenue collection officer at any RDO (cash up to ₱20,000).
+Who is required to use eFPS instead of eBIRForms?
Taxpayers already enrolled in eFPS must keep using it. RR 9-2001 as amended lists the mandated groups, including taxpayers under TAMP and accredited importers. Mandated taxpayers who never enrolled may use eBIRForms under RMC 87-2024, and enrollees may use it when a return is not yet in eFPS or eFPS is down (RMC 20-2026). If unsure, ask your RDO.
+Which BIR forms are available in eBIRForms?
The package covers the main returns, including 1700, 1701, 1701A and, from version 7.9.6.0, the two-page 1701-MS. It also has 2550Q, 2551Q, 1601-C, 1601-FQ, 1702Q and the 0605 payment form. Check the form list after installing, since each release adds or corrects forms.
+What is the difference between eBIRForms and eFPS?
eBIRForms is a downloadable program: you prepare returns offline, submit them online, and pay through a separate channel. eFPS is an online system tied to enrolled bank accounts for filing and payment. eFPS enrollees must stay on eFPS; everyone else normally uses eBIRForms or a tax software provider.
Sources and references
- BIR eBIRForms page — official download location (checked November 12, 2026)
- RMC 104-2026 — eBIRForms v7.9.6.2 (checked November 12, 2026)
- RMC 36-2026 — v7.9.6.0, 1701-MS, 5-digit branch code (checked November 12, 2026)
- RMC 37-2026 — e-filing of 1701-MS (checked November 12, 2026)
- RMC 20-2026 — filing and payment channels; screenshot as proof of filing (checked November 12, 2026)
- BIR tax advisory on eBIRForms email confirmations — what to do when the confirmation email does not arrive (checked November 12, 2026)
- RMC 49-2025 — v7.9.5; 2550Q and 1702Q (checked November 12, 2026)
- RMC 87-2024 — eFPS rule, ePay gateways, cash limit (checked November 12, 2026)
- RR 4-2024 — file and pay anywhere (checked November 12, 2026)
- RR 10-2014 — eFPS coverage (checked November 12, 2026)
Related tools and guides
Author and editorial review
Deepak Middha, Chartered Accountant
Chartered Accountant with 18 years in hedge funds; writes and maintains sulat.ph. Every rate, ceiling, deadline and fee on this page is taken from the National Internal Revenue Code or a BIR issuance and was checked against that source on November 12, 2026. Where a figure could not be confirmed officially, the page says so.
Spotted an error or an outdated rule? Send a correction.