eBIRforms 2026- BIR Compliance Sheet for Corporation/ Partnership

 

 

 BIR Compliance Sheet for Corporation/ Partnership 

 

 

The Electronic Bureau of Internal Revenue Forms (eBIRForms) is an application package developed by the Philippine BIR to help taxpayers and Accredited Tax Agents (ATAs) prepare, validate, and file tax returns more accurately and conveniently. 

The current version of the Offline eBIRForms Package is v7.9.5.0, available for download from the official BIR eBIRForms page. 

Key Features

• Automatic Computations: The system automatically calculates tax totals and penalties for late filings.
• Data Validation: It checks for mandatory fields and data format errors before submission.
• Offline Encoding: You can fill out and save forms without an internet connection.
• Digital Filing: Once finalized, forms are submitted electronically to the Online eBIRForms System. 

How to Use eBIRForms

1. Download: Get the latest installer (currently v7.9.5.0) from the BIR Downloadables section.
2. Install: Run the installer on a Windows-based computer (note: it is generally not compatible with Mac).
3. Setup Profile: Open the app and enter your taxpayer information (TIN, RDO, Address) to create a profile.
4. Select Form: Choose the appropriate tax form (e.g., 1701 for Income Tax, 2550Q for VAT) from the dropdown list.
5. Validate & Submit: Click Validate to check for errors, then Final Copy to submit. You will receive an email confirmation from the BIR as proof of successful filing. 

Important Notes

• Payment: If the return has a tax due, you must pay through Authorized Agent Banks (AABs) or online channels like GCash, Maya, or the BIR ePay portal.
• Official Source: Always download the package from the official BIR website to avoid security risks

HOW TO FILE the Annual Income Tax Return for Corporations, Partnership BIR FORM 1702-RT? & How to pay via Maya? & How to file Audited Financial Statement? 2026

A. HOW TO FILE the Annual Income Tax Return for Corporations, Partnership BIR FORM 1702-RT? 

& B. How to pay via Maya?  &  C.How to file Audited Financial Statement? 2026 

 

 

-----------  HOW TO FILE BIR FORM 1702-RT? & How to pay via Maya?

Filing BIR Form 1702-RT (Annual Income Tax Return for Corporations, Partnerships, and Other Non-Individual Taxpayers subject to Regular Income Tax) can feel complicated, but here’s a clear, practical step-by-step guide tailored for Philippine businesses

Quarterly VAT Return BIR 2550Q How to file? 2026

 

 

Quarterly VAT Return BIR 2550Q How to file?

 

Applies to: VAT-registered businesses (including partnerships)	Deadline
Covers VAT summary for the quarter
Jan-Mar	Q1: May 25
April-June	Q2: Aug 25
July-Sep	Q3: Nov 25
Oct- Dec	Q4: Feb 25 (next year)
2. BIR Form 2550Q
Here’s a clear step-by-step guide to filing BIR Form 2550Q (Quarterly VAT Return) for a VAT-registered partnership in the Philippines:
Step 1: Prepare Required Documents
Before filing, make sure you have:
1. Books of Accounts (Sales, Purchases, General Ledger, etc.)
2. VAT Official Receipts / Sales Invoices issued
3. VAT Purchase Invoices / Official Receipts for input tax
4. Summary of Sales and Purchases (if you keep one)
5. Previous quarter’s VAT return (for reference, if applicable)
Step 2: Choose Filing Method
You can file either:
1. eBIRForms (offline / online electronic submission) – BIR-approved software
TIN=
EMAIL=
2. eFPS (Electronic Filing and Payment System) – online submission if enrolled
3. Manual filing at your RDO – less common today
Most VAT-registered partnerships use eBIRForms or eFPS.
Note= For us, we chose eBIRForms
Step 3: Fill Out BIR Form 2550Q     Key sections: 1. Taxpayer Information TIN, RDO code, taxpayer name, business address 2. Quarter Covered Select Jan–Mar, Apr–Jun, Jul–Sep, or Oct–Dec 3. Output VAT (Sales VAT) Total sales subject to VAT VAT collected from customers 4. Input VAT (VAT on Purchases) VAT paid to suppliers for business expenses Only deductible input tax for the quarter 5. VAT Payable / Excess Credit Output VAT minus Input VAT = VAT payable If Input VAT > Output VAT → carryover as credit for next quarter 6. Signature Authorized representative signs the return Step 4: Submit the Return Online Filing 1. eFPS: Log in → Upload 2550Q → Pay online via bank link 2. eBIRForms: Open BIR eBIRForms → Fill 2550Q → Generate .txt → Submit to RDO or via eFPS   Step 5 Validate and Submit: Click Validate to check for errors. Click Submit (or "Final Copy") once corrected. PRINT 3 COPIES in A4 Wait for the Tax Return Receipt Confirmation (TRRC) email from the BIR as proof of successful filing.   Step 6: Pay VAT (if applicable) If VAT is payable: pay at any authorized agent bank (AAB) or via online payment Keep official receipts for your records Step 7: Keep Records Retain a copy of the filed return and payment receipt Keep supporting documents for 3–10 years (BIR audit requirement) 💡 Tips: Even if zero VAT → file zero return → avoids penalties Input VAT must have proper BIR-compliant invoices Always double-check your computations to avoid fines Method 1: Summary using eBIRForms (Recommended for Most) 1. Download and Install: Get the latest version of the eBIRForms Package from the official BIR website. 2. Fill Out Profile: Enter your Taxpayer Identification Number (TIN), RDO Code, and other required registration details. 3. Select Form: Choose BIR Form 2550Q from the dropdown list of available tax returns. 4. Complete the Form: Input your Output VAT (12% tax collected from sales). Input your Input VAT (tax paid on business purchases) to be deducted from your Output VAT. 5. Validate and Submit: Click Validate to check for errors. Click Submit (or "Final Copy") once corrected.  PRINT 3 COPIES in A4 Wait for the Tax Return Receipt Confirmation (TRRC) email from the BIR as proof of successful filing.

 

 

Quarterly summary of EWT BIR 1601-EQ how to file & pay via Maya?

 📌 1601-EQ = Quarterly summary of EWT (after monthly 0619-E filings) 

A. BIR1601-EQ how to file & pay via maya?
1. Deadline
Due: Last day of month after quarter
Q1 → April 30
Q2 → July 31
Q3 → Oct 31
Q4 → Jan 31 

✅ PART 1: FILE BIR 1601-EQ (REQUIRED FIRST)
You cannot pay first — you must file before paying.
Option A (recommended): eBIRForms (offline software)
1. Download & open eBIRForms
 

  Fill up your TIN, RDO, Line of Business, Taxpayers name , Registered Address, zip code, Tel number and email address 

2. Select Form 1601-EQ
3. Fill in:
Year & Quarter
TIN
RDO
ATC (depends on your withholding type)
Total tax withheld
4. Click Validate → Submit

👉 After submission:
You will receive Tax Return Receipt Confirmation (TRRC) via email
This proves your filing is successful

====
✅ PART 2: PAY USING MAYA

Once filed, proceed to Maya payment.
Step-by-step in Maya:
1. Open Maya app
2. Tap Pay Bills, then tap GOVERNMENT
3. tap BIR
4. Enter details:

Field
TIN
Branch Code
Form Series
Tax Type
RDO Code
Return Period
Amount
Email
5. Confirm payment
📌 Maya allows direct BIR payments via “Pay Bills” with required tax details 

then View Full Receipt & save

✅ IMPORTANT NOTES (VERY IMPORTANT)
⚠️ 1. Filing ≠ Payment
You need BOTH:
eBIRForms confirmation (filing)
Maya receipt (payment)

⚠️ 3. Common mistakes (avoid penalties)
Wrong Form Series (e.g. 0619E vs 1601EQ)
Wrong Return Period
Wrong RDO
Paying without filing first

==================

IMPORTANT REMINDERS:

✅ What actually matters

After you click “Submit” in eBIRForms:

• If you see “Submission Successful” → ✅ you can already proceed to pay via Maya
• The email (TRRC) is just your official copy/backup

---

👍 Recommended practice (safe but practical)

• You can pay right away via Maya after submission
• BUT:
  • Take a screenshot of the “successful submission” screen
  • Then wait for the email later for your records

---

⚠️ When you should NOT pay yet

Hold off payment if:

• You got error / failed submission
• No confirmation screen appeared
• You are unsure if it really went through

👉 Because if you pay without a valid filing, BIR may treat it as invalid or unlinked payment

---

💡 Real-world tip (important)

In PH practice:

• Many accountants pay immediately after submit
• The email sometimes comes minutes to hours later (even next day)

---

✅ Best workflow

1. Submit 1601-EQ
2. See “successful submission” ✔
3. Pay via Maya
4. Wait for TRRC email
5. Save both (email + Maya receipt)

HOW TO PAY SSS AS VOLUNTARY MEMBER? 2026

how to pay SSS voluntary?

Here’s a clear step-by-step guide on how to pay SSS voluntary contributions (2026) under the Social Security System:

---

✅ Step 1: Make sure you are tagged as “Voluntary”

Before paying, your SSS membership status should be:

• Voluntary
• or Self-employed

If you were previously employed:

• Your status automatically becomes voluntary once you stop working and start paying on your own
• No need to go to SSS in most cases 👍

---

✅ Step 2: Choose your contribution amount

You select your Monthly Salary Credit (MSC):

MSC	Monthly Contribution (approx)
₱3,000	₱240
₱5,000	₱400
₱8,000	₱650
₱12,000	₱800

💡 You can adjust this anytime (usually once per year) depending on your finances.

---

✅ Step 3: Generate PRN (Payment Reference Number)

(This is like TRN but for individual/voluntary payments)

How:

1. Log in to My.SSS
2. Go to:
   Payment Reference Number (PRN) → Generate PRN
3. Select:
   • Voluntary
   • Month/period you’re paying
   • Your chosen contribution amount
4. System will generate your PRN

---

✅ Step 4: Pay using your PRN

You can pay through:

💻 Online

• GCash
• Maya
• Online banking (BDO, BPI, etc.)

🏦 Over-the-counter

• Bayad Center
• SM Bills Payment
• 7-Eleven (CLIQQ)
• Partner banks

Just give your PRN — no need to fill out forms 👍

---

✅ Step 5: Check your posting

• Log in to My.SSS → Contributions
• Your payment should reflect within 1–3 days

---

⏰ Deadline for voluntary payments

• You can pay monthly or quarterly
• Deadline is usually:
  • End of the month following the applicable period

Example:

• January contribution → pay until February 28

---

⚠️ Important tips

• ❌ No PRN = payment might not be posted
• ❌ You cannot backpay old missed months (with few exceptions)
• ✔️ You can pay in advance (advance months)
• ✔️ Consistency matters for pension computation

---

💡 Best strategy for you

Since your business is tight:

• Pay at least ₱400–₱650/month (₱5k–₱8k MSC)
• This keeps your future pension decent without too much burden

How to pay PAG-IBIG as a self-employed / voluntary member ? (2026) 👇

 

how to pay pag-ibig as self employed?

Got it — here’s the correct, simple way to pay PAG-IBIG as a self-employed / voluntary member (2026) 👇

---

🧾 PAG-IBIG PAYMENT (SELF-EMPLOYED / VOLUNTARY)

👉 Good news: MUCH simpler than employer payments
👉 No PRN needed in most cases (unless using specific channels)

---

✅ METHOD 1: Pay Online (Easiest)

🧑‍💻 Step-by-step:

1. Open Virtual PAG-IBIG

Go to:
👉 https://www.pagibigfundservices.com/virtualpagibig

• Log in or create account

---

2. Click “Pay Online”

Inside dashboard:
👉 Select “Membership Savings (Regular Contribution)”

---

3. Enter Details

Fill up:

• MID Number
• Membership Category → Self-Employed / Voluntary
• Amount → ₱100 to ₱5,000 (you choose)
• Period Covered → Month & Year

---

4. Choose Payment Method

You can pay via:

• GCash
• Maya
• Debit / Credit Card

---

5. Confirm Payment

• Pay → wait for confirmation
• Save screenshot / receipt

---

✅ METHOD 2: Pay via GCash (Direct)

No login needed

Steps:

1. Open GCash
2. Go to:
   • Bills → Government → PAG-IBIG
3. Choose:
   • Membership Savings
4. Enter:
   • MID Number
   • Amount
   • Period
5. Pay

---

✅ METHOD 3: Over-the-Counter

If you prefer manual:

• Fill up RF-2 Form
• Pay at:
  • PAG-IBIG branch
  • Bayad Center / SM

---

📊 How Much Should You Pay?

Since self-employed ka:

👉 You decide your contribution:

• Minimum: ₱100/month
• Maximum: ₱5,000/month

---

💡 Practical Advice (Important)

Since you have a small business:

👉 Best strategy:

• Pay at least ₱200/month (to match employed level)
• Or higher if you want bigger savings/dividends

---

⏰ When to Pay?

• Monthly (recommended)
• Or pay advance (multiple months)

👉 No strict deadline like employers — flexible

---

🔥 VERY IMPORTANT

If you were previously employed member:

👉 You do NOT need to “change status” manually
👉 Just start paying as voluntary/self-employed

---

👍 Simple Summary

👉 Open Virtual PAG-IBIG
👉 Enter MID + amount
👉 Pay via GCash
👉 Save receipt

As an employer, How to pay the SSS contributions of your employees? & How to pay via Maya? 2026

SSS contribution deadlines generally fall on the last day of the month following the applicable month for employers, self-employed, and voluntary members. For OFWs, payments for January–September are due by December 31 of the same year, while October–December contributions are due by January 31 of the following year. 

Key 2026 SSS Contribution Deadlines

• Regular Employers: Last day of the following month (e.g., March 2026 contributions are due April 30, 2026).
• Self-Employed/Voluntary (Monthly): Last day of the following month.
• Self-Employed/Voluntary (Quarterly):
   Last day of the month following the quarter.
OFWs (Jan-Sep 2025): Extended to January 2, 2026.
OFWs (Oct-Dec 2025): January 31, 2026.

Important Notes:

• Weekends/Holidays: If the deadline falls on a weekend or holiday, payment is accepted on the next working day.
• PRN Usage: Mandatory use of the Payment Reference Number (PRN) via the My.SSS portal is required for timely posting.
• Penalties: Late payments for employers incur penalties. Self-employed and voluntary members cannot pay for missed periods once the deadline passes.

As an employer, How to pay the SSS contributions of your employees? 2026

Absolutely! Let’s go step by step on how, as an employer, you pay your employees’ SSS contributions in 2026, including the TRN system and all the details you need for a small shop.

---

Step 1: Register as an SSS Employer

Before you can remit contributions, your business must be registered with SSS.

1. Employer Registration (Form R-1)
   • Fill out the SSS R-1 form at the nearest branch or online.
   • You will get an Employer ID Number (EIN). 
   •  
2. Register your employees (Form E-1)
   • Each employee must have an SSS Number.
   • If they are not yet registered, you submit Form E-1 for each employee.

---

Step 2: Determine employee contributions

SSS contributions are shared between employer and employee, plus EC (Employee Compensation) Fund paid by employer only.

Contribution rates for 2026

Component	Rate	Paid by
Pension & Benefits	14% of Monthly Salary Credit (MSC)	Employer: 8.5%, Employee: 5.5%
Employee Compensation (EC) Fund	1% of MSC	Employer only
Total	15%	Split as above

Example: Employee earning ₱12,000/month

• MSC = ₱12,000
• Total contribution = 15% × 12,000 = ₱1,800
• Employer portion = 8.5% + 1% = ₱1,020 + 120 = ₱1,140
• Employee portion = 5.5% × 12,000 = ₱660
• Total remittance by employer = ₱1,800

Note= Pls see updated 2025 SSS Contribution Table 

---

Step 3: Generate a TRN (Transaction Reference Number)

The TRN ensures that your payment is credited to your employees’ accounts correctly.

How to generate TRN:

1. Log in to My.SSS Employer Portal.
2. Go to Payments → Generate TRN.
3. Enter:
   • Coverage period (month you are paying for)
   • Employee contributions (employer and employee share)
4. The system generates a unique TRN.

You can generate a TRN for all employees in one batch, making it easy for small shops.

---

Step 4: Remit the payment using the TRN

Once you have a TRN, you can pay through:

1. Online banking – using SSS-accredited banks
2. Over-the-counter – in SSS-accredited banks or payment centers
3. Through payroll service provider – optional if you have many employees

Always keep the proof of payment and TRN number for your records.

---

Step 5: Reporting and compliance

• You must remit contributions monthly, on or before the 10th of the following month.
• Example: Contributions for January 2026 → due February 10, 2026.
• Submit Remittance Report of Premium Payments (R-3) if required.

---

✅ Summary Workflow for a Small Shop

1. Register as employer (R-1) → get Employer ID
2. Register your employees (E-1) → ensure each has SSS Number
3. Calculate contributions based on MSC
4. Generate TRN on My.SSS portal
5. Pay employer + employee share + EC via bank or online using TRN
6. Keep proof of payment for records

---

💡 Tip: For a small shop, you can simplify by:

• Using My.SSS to compute contributions automatically
• Generating one TRN for all employees each month
• Keeping a monthly record sheet for easy audit 

 

 

==============

 

HOW TO PAY SSS CONTRIBUTION VIA MAYA?

Here’s a simple step-by-step guide to pay your SSS contribution via Maya (PayMaya) 👇

---

✅ Before you pay (VERY IMPORTANT)

You must have a PRN (Payment Reference Number) first.

• Get it from your My.SSS account (website or app)
• Without PRN, you cannot pay

---

💳 How to pay SSS using Maya

1. Open your Maya app

• Make sure your wallet has enough balance

2. Tap “Bills”

• Then choose “Government”

3. Select “SSS Contributions”

4. Enter your details:

• PRN (IMPORTANT — this is your “account number”)
• Amount (based on your PRN)
• Membership type (Voluntary, Self-employed, etc.)
• Name + Email

5. Tap Pay → Confirm

• Double-check details before confirming

6. Wait for confirmation

• Posting usually takes a few minutes

---

🔍 After payment

• Check your My.SSS account
• Your contribution should appear shortly (real-time system)

---

⚠️ Important tips

• ✔ Always use the exact PRN amount (don’t guess)
• ✔ Each PRN is valid only for a specific period/month
• ✔ Late payments for voluntary/self-employed are not allowed
• ✔ Maya is an official SSS payment channel

---

👍 Quick summary

1. Generate PRN
2. Open Maya → Bills → Government
3. Choose SSS
4. Enter PRN + details
5. Pay & confirm