BIR issues the latest version of the eBIRForms Offline Package
Other Relevant Tax Updates:
- TAX & BUSINESS-RELATED NEWS [AUGUST 10-17]
- BIR ISSUES THE LATEST VERSION OF eBIFORMS OFFLINE PACKAGE
- BIR EXTENDS THE DEADLINE FOR THE FILING OF TAX RETURNS DUE TO UNAVAILABILITY OF eBIRFORMS & HABAGAT
- BIR CLARIFIES CERTIFICATE OF COOPERATIVE COMPLIANCE ISSUED BY BANGSAMORO AUTONOMOUS REGION IN MUSLIM MINDANAO (BARMM)
- BIR CLARIFIES CERTAIN PROVISIONS OF RR NO. 004-2026 PRESCRIBING THE GUIDELINES & PROCEDURES FOR THE AVAILMENT OF ONE-TIME ABATEMENT OF TAXES AND/OR PENALTIES FOR MICROTAXPAYERS
- BIR CLARIFIES THE PROVISIONS OF RR NO. 24-2025 ON THE IMPOSITION OF CWT ON TOP WITHHOLDING AGENTS
- PEZA PROVIDES GUIDELINES ON THE PROCESSING OF REGISTRATION AS EXPORTER & IMPORTER THROUGH BUREAU OF CUSTOMS CLIENT PROFILE REGISTRATION SYSTEM (BOC-CPRS)
- SEC LEGAL OPINIONS ON CO-WORKING SPACE & HEIR’S STOCK INHERITANCE
- DOJ LEGAL OPINION ON “RACHET” PROVISIONS IN TRADE AGREEMENTS
I. TAX & BUSINESS-RELATED NEWS [AUGUST 10-17]
1. Norwegian withdraws AI data center proposal in Iloilo
2. SM Prime ‘wait and see’ on new residential projects
3. Budget scrutiny flags ballooning LGU fund
4. Senate bill pushes 20% student load, internet discount for online classes
5. Legarda pushes for lower call, text rates and non-expiring load
Norwegian withdraws AI data center proposal in Iloilo [Manila Bulletin, August 17, 2026]
Daniel Stefan Robertsen informed the local government of Oton town that his company Norway Green Energy will no longer pursue the proposal to build a 50-megawatt (MW) hyperscale AI data center due to “current circumstances”.
https://mb.com.ph/2026/08/17/norwegian-withdraws-ai-data-center-proposal-in-iloilo
SM Prime ‘wait and see’ on new residential projects [The Manila Times, August 17, 2026]
SM Prime Holdings Inc. is taking a cautious approach to its residential business, with no new residential developments planned for Metro Manila for the rest of 2026 as it works through existing inventory amid wary market sentiment.
Budget scrutiny flags ballooning LGU fund [InquirerPlus, August 17, 2026]
This was according to economist Cielo Magno, former undersecretary of the Department of Finance, who said the growing Local Government Support Fund (LGSF), a recurring annual budget item that funds projects identified by LGUs, should not be distributed at the discretion of the executive branch.
https://plus.inquirer.net/news/budget-scrutiny-flags-ballooning-lgu-fund/
Senate bill pushes 20% student load, internet discount for online classes [GMA News Online, August 16, 2026]
Senator Erwin Tulfo, who chairs the Senate Committee on Social Justice, Welfare and Rural Development, proposed this measure under Senate Bill No. 2275, or the “Student Load Discount Act”.
Legarda pushes for lower call, text rates and non-expiring load [Manila Bulletin, August 16, 2026]
Legarda, in filing Senate Bill No. 2402, or the proposed SULIT Load Act, said it is imperative to strengthen protections against unexpected load deductions, unclear promo pricing, and the loss of prepaid value already paid for by subscribers.
https://mb.com.ph/2026/08/16/legarda-pushes-for-lower-call-text-rates-and-non-expiring-load
II. BIR ISSUES THE LATEST VERSION OF eBIFORMS OFFLINE PACKAGE
In a Tax Advisory dated August 17, 2026, the BIR advises all taxpayers on the availability of the eBIRForms Offline Package Version 7.9.6.1. The old version (i.e., 7.9.6.0) remains operational for now but will be discontinued later and will no longer be supported making an update necessary to avoid filing disruptions.
If you wish to get a copy of complete text of CTA cases, please e-mail us at taxseminars@dmdcpa.com.ph.
III.BIR EXTENDS THE DEADLINE FOR THE FILING OF TAX RETURNS DUE TO UNAVAILABILITY OF eBIRFORMS & HABAGAT
Revenue Memorandum Circular (RMC) No. 95‑2026, issued on August 14, 2026, extends the deadlines for filing tax returns, paying corresponding taxes, and submitting required documents due to the unavailability of the eBIRForms Offline Package. This relief also references RMC No. 89‑2026, which had earlier granted extensions to taxpayers affected by heavy rainfall from the Southwest Monsoon. Under this Circular, taxpayers covered by RMC No. 89‑2026 and those impacted by the technical issues with eBIRForms may file and pay without penalties until August 18, 2026, covering returns originally due between August 10 and 17, 2026. However, taxpayers mandated to use the Electronic Filing and Payment System (eFPS) who are not identified in RMC No. 89‑2026 remain required to comply with regular deadlines.
IV. BIR CLARIFIES CERTIFICATE OF COOPERATIVE COMPLIANCE ISSUED BY BANGSAMORO AUTONOMOUS REGION IN MUSLIM MINDANAO (BARMM)
Revenue Memorandum Circular (RMC) No. 90-2026, issued on August 11, 2026, clarifies that only the Certificate of Compliance (formerly known as the Certificate of Good Standing) issued by the Cooperative Development Authority (CDA) shall be recognized for purposes of securing a Certificate of Tax Exemption (CTE) and availing of the tax incentives under Republic Act (RA) No. 9520 (Philippine Cooperative Code of 2008). While the Cooperatives and Social Enterprise Authority (CSEA) is the agency responsible for regulating and registering cooperatives in the Bangsamoro Autonomous Region in Muslim Mindanao (BARMM), its Certificate of Compliance cannot be accepted in lieu of the certificate issued by the CDA. Tax exemptions are strictly construed, and absent a law expressly extending the tax incentives under RA No. 9520 to CSEA-registered cooperatives, such cooperatives cannot avail themselves of the corresponding tax benefits.
V. BIR CLARIFIES CERTAIN PROVISIONS OF RR NO. 004-2026 PRESCRIBING THE GUIDELINES & PROCEDURES FOR THE AVAILMENT OF ONE-TIME ABATEMENT OF TAXES AND/OR PENALTIES FOR MICROTAXPAYERS
Revenue Memorandum Circular (RMC) No. 84-2026, issued on July 23, 2026, clarifies certain provisions of Revenue Regulations (RR) No. 4-2026 regarding the guidelines and procedures for the availment of the One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers.
Highlights include key eligibility rules, documentary requirements, filing procedures, fees associated, effect of filing, and grounds for denial.
It may be recalled that under RR 4-2026, micro taxpayers with outstanding taxes and/or penalties existing as of December 31, 2025, whose basic tax plus compromise penalties do not exceed ₱80,000 per taxable year, may settle those liabilities through the One-Time Abatement Program by paying a ₱5,000 abatement fee and complying with the documentary requirements before December 31, 2026. Approved applications result in the cancellation of covered liabilities and penalties.
VI. BIR CLARIFIES THE PROVISIONS OF RR NO. 24-2025 ON THE IMPOSITION OF CWT ON TOP WITHHOLDING AGENTS
Revenue Memorandum Circular (RMC) No. 79-2026, issued on July 20, 2026, clarifies certain provisions of Revenue Regulations (RR) No. 24-2025 on the imposition of Creditable Withholding Tax (CWT) on Top Withholding Agents. Specifically, it provides detailed clarifications to ensure consistent application of the 1/2% CWT rate under RR No. 24-2025, focusing on supplier status, transaction nature, and product classification.
It may be recalled that under RR No. 24-2025, a reduced withholding tax rate of 0.5% (one-half of one percent) applies to gross payments made to manufacturers and direct importers of certain goods intended for wholesale, specifically:
- Motor vehicles (CBUs or SKDs), motor vehicle parts, and accessories;
- Medicines and pharmaceutical products; and
- Solid or liquid fuels and related products.
VII. PEZA PROVIDES GUIDELINES ON THE PROCESSING OF REGISTRATION AS EXPORTER & IMPORTER THROUGH BUREAU OF CUSTOMS CLIENT PROFILE REGISTRATION SYSTEM (BOC-CPRS)
PEZA Memorandum Circular (MC) No. 2026-049, dated August 4, 2026, prescribes the guidelines on the processing of registration and accreditation of PEZA-Registered Business Enterprises (RBEs) as Importers and/or Exporters through the Bureau of Customs Client Profile Registration System (BOC-CPRS). The circular aims to ensure the complete, accurate, and uniform submission of CPRS applications, facilitate PEZA evaluation and endorsement, and streamline account activation with the Bureau of Customs (BOC) for import and export transactions.
Highlights include the required CPRS application information and documentary requirements; guidelines on the proper accomplishment of business, registration, and warehouse details; procedures for new, renewal, amendment, and name/location change applications; responsibilities of RBEs in maintaining updated GIS and officer records; PEZA evaluation and email notification procedures; account activation requirements with the BOC District Collector’s Office; validity and renewal of registration/accreditation; and frequently asked questions covering separate importer/exporter accreditations, multiple zone registrations, renewal timelines, and application processing requirements.
VIII. SEC LEGAL OPINIONS
[CO-WORKING ARRANGEMENTS OVER UNUTILIZED LEASED SPACE ARE PERMISSIBLE WHEN REASONABLY NECESSARY TO THE CONDUCT OF CORPORATE BUSINESS] [SUBLEASING & CO-WORKING ARRANGEMENTS ARE VALID CORPORATE ACTS UNLESS EXPRESSLY PROHIBITED BY THE LEASE CONTRACT] [AMENDMENT OF THE ARTICLES OF INCORPORATION NOT REQUIRED FOR CO-WORKING OR SUBLEASE ARRANGEMENTS]
G Co. is seeking an opinion on whether it may sublease a portion of its unutilized leased office space and operate a co-working arrangement without amending its Articles of Incorporation (AOI). As represented, it leases office space for its business operations and intends to maximize the use of its unused areas through subleasing and short-term workspace rentals. In reply, Section 35(g) of the Revised Corporation Code provides that corporations are authorized to lease and otherwise deal with property as may be reasonably necessary in the conduct of their business. G Co.’s corporate purposes empower it to hold, use, manage, and deal with property, including its leasehold interest, which may be utilized through subleasing or co-working arrangements, provided these are not prohibited under the lease agreement. Thus, the proposed activities are merely incidental to G Co.’s business and are within its corporate powers; thus, no amendment of its AOI is required, subject to compliance with the lease agreement and applicable laws. [SEC OFFICE OF THE GENERAL COUNSEL OPINION NO. 26-11, JUNE 30, 2026]
HEIRS DO NOT AUTOMATICALLY BECOME STOCKHOLDERS UPON THE SHAREHOLDERS’ DEATH; WHAT THEY HAVE IS ONLY EQUITABLE INTEREST
D Bank is seeking an opinion on whether a corporation may recall or cancel stock certificates already issued in the name of a deceased stockholder and reissue them to the legal heirs upon submission of the Extrajudicial Settlement of Estate (EJS) and Electronic Certificate Authorizing Registration (eCAR), and whether it may withhold the issuance of stock certificates, including stock and cash dividends, until the heirs comply with the documentary requirements and payment of applicable estate taxes. In reply, stock certificates issued in the name of a deceased stockholder may be recalled or cancelled and reissued to the legal heirs only after the transfer of shares is duly recorded in the Stock and Transfer Book (STB) upon submission of the required documents, including the EJS and eCAR, and compliance with applicable estate tax requirements. Heirs do not automatically become stockholders upon the death of the registered owner, as ownership must first be settled through estate proceedings and the transfer must be recorded in the STB before they may exercise stockholder rights. Thus, the corporation may withhold the recording of the transfer and the issuance of new stock certificates, including stock and cash dividends, until all legal and tax requirements have been satisfied, after which the registration of the transfer becomes a ministerial duty of the corporation. [SEC OFFICE OF THE GENERAL COUNSEL OPINION NO. 26-10, JUNE 30, 2026]
IX. DOJ LEGAL OPINION
THE EXECUTIVE DEPARTMENT HAS LEGAL AUTHORITY TO INCLUDE RATCHET PROVISIONS IN TRADE AGREEMENTS SUBJECT TO CONSTITUTIONAL CEILINGS & SENATE CONCURRENCE
The Department of Trade and Industry (DTI), through the Office of the Undersecretary for the International Trade Group, requested the Department of Justice (DOJ) to confirm its position that the Executive Department has the legal authority to include “ratchet” provisions in the ongoing Philippines–European Union Free Trade Agreement (PH-EU FTA) negotiations. In reply, the decision to enter into trade liberalization commitments and adopt ratchet provisions is fundamentally a policy matter falling within the Executive Department’s constitutional authority as the primary architect of the country’s foreign policy and international economic relations. Ratchet provisions, which prevent the reversal of future market-opening measures once adopted, are consistent with established principles of international law and treaty obligations. Citing jurisprudence such as Tañada v. Angara, the Philippines may voluntarily accept limitations on certain sovereign powers through international agreements under the Doctrine of Auto-Limitation, provided such commitments are made in pursuit of reciprocal international benefits and do not violate the Constitution. However, any ratchet mechanism included in the PH-EU FTA remains subject to the constitutional restrictions on foreign ownership and nationality requirements under Article XII of the 1987 Constitution. While the Executive may commit to non-reversible liberalization measures, such commitments cannot exceed constitutional ceilings or circumvent mandatory economic safeguards. Further, the importance of consultations with relevant stakeholders and the inclusion of appropriate reservations and limitations to preserve constitutional and statutory protections must be observed. Moreover, free trade agreements imposing permanent international economic obligations, such as the PH-EU FTA, require Senate concurrence under Section 21, Article VII of the Constitution before they can become valid and effective. In sum, while the Executive Department possesses the legal authority to include ratchet provisions in the PH-EU FTA, negotiators must ensure full compliance with constitutional limitations and submit the final agreement to the Senate for ratification and concurrence to safeguard its legality and constitutionality. [DEPARTMENT OF JUSTICE OPINION NO. 17, SERIES OF 2026, JULY 23, 2026]
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