Legal Heads Up

BIR Revenue Memorandum Circular No. 98-2018 (05 December 2018)

Reiteration of the Mandate to Use the eBIRForms by Identified Taxpayers and Availability of Additional Filing and Payment Option through the Services of Tax Software Providers

“To encourage more taxpayers to maximize the use of eBIRForms, the BIR is introducing another electronic filing and payment option which they can use. This, however, shall be done through the use of tax filing and/or payment solutions developed by Tax Software Providers (TSPs). Therefore, to ensure that the software being used by these TSPs are compliant with BIR data structure requirements, BIR now mandates that tax filing and/or payment solutions are tested and certified.

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Taxpayers, therefore, availing of the services of the TSP who have complied with the required certifications are considered compliant with the mandate to use the eBIRForms.”


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