eBIRForms v7.9.6.2 (RMC No. 104-2026): Micro Taxpayer Abatement Codes in BIR Form 0605
Offline eBIRForms Package version 7.9.6.2, announced in RMC No. 104-2026, adds ATC codes MC350 and MC351 and the tax type code MA to BIR Form No. 0605 so micro taxpayers can pay the application fee for the One-Time Abatement program, and corrects errors in BIR Forms 1601-FQ, 1603Q, 1702Q, and 1801. Earlier versions 7.9.6.0 and 7.9.6.1 remain usable, except for the returns the corrections cover.
Prepare Your BIR Filings Without the Version Hassle FREE →This post covers the release only. For the abatement program, see RR No. 4-2026: One-Time Tax Abatement for Micro Taxpayers; for the previous package, see eBIRForms v7.9.6.0 and RMC No. 36-2026.
What does eBIRForms v7.9.6.2 add? #
Version 7.9.6.2 adds two ATC codes and one tax type code to BIR Form 0605, and fixes four return forms. RMC No. 104-2026 is dated September 24, 2026, and carries a BIR Records Management Division received stamp of September 29, 2026. It states:
“The updated Offline eBIRForms Package v7.9.6.2 contains the following enhancements: 1. Inclusion of the following ATC Codes in BIR Form No. 0605: MC350 – One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers (Individual); MC351 – One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers (Corporation) 2. Inclusion of Tax Type Code for Micro Taxpayer Abatement – MA in BIR Form No. 0605. 3. System corrections and resolutions to reported issues affecting BIR Forms 1601-FQ, 1603Qv2018, 1702Qv2018C, and 1801v2018.”
Source: Revenue Memorandum Circular No. 104-2026, enhancements list.
| Item | What changed in v7.9.6.2 |
|---|---|
| ATC MC350 | BIR Form 0605 code for One-Time Abatement for Micro Taxpayers (Individual) |
| ATC MC351 | BIR Form 0605 code for One-Time Abatement for Micro Taxpayers (Corporation) |
| Tax type code MA | Micro Taxpayer Abatement tax type in BIR Form 0605 |
| Corrections | BIR Forms 1601-FQ, 1603Qv2018, 1702Qv2018C, 1801v2018 |
Which version should you be using? #
Install version 7.9.6.2 if you file any of the four corrected forms or the abatement fee; otherwise earlier versions still work. The circular states: “eBIRForms Offline Package Versions 7.9.6.0 and 7.9.6.1 shall remain operational and may continue to be used by taxpayers for the preparation, validation, and electronic submission of tax returns, except for those tax returns covered by the corrective system updates and enhancements under this release.”
- Check which forms you file this quarter: BIR Forms 1601-FQ, 1603Q, 1702Q, and 1801 are the covered ones.
- Download the package from the BIR website, as the circular directs.
- Install over the existing package and confirm the version number shows 7.9.6.2 before preparing returns.
- Re-open drafts of the four forms prepared under earlier versions, and re-validate before submitting.
How does this connect to the micro taxpayer abatement? #
The abatement application requires a BIR Form 0605 payment, and the new codes are how that payment is identified. Under RR No. 4-2026, covered in RR No. 4-2026: One-Time Tax Abatement for Micro Taxpayers, applicants pay a non-refundable application fee via BIR Form 0605. Version 7.9.6.2 is the release that lets filers select MC350 (Individual) or MC351 (Corporation) and the MA tax type.
Worked example (fictional): a sole proprietor preparing the 0605 fee payment in version 7.9.6.2 selects the individual code MC350 and tax type MA. A micro-sized corporation selects MC351 instead. The circular lists these codes as inclusions of the new package, so a filer who needs them should install version 7.9.6.2 first. For general 0605 mistakes, see Wrong Tax Type or Period on BIR Form 0605.
Frequently asked questions #
What is new in Offline eBIRForms Package version 7.9.6.2? #
RMC No. 104-2026 announces that version 7.9.6.2 adds ATC codes MC350 and MC351 and the tax type code MA to BIR Form No. 0605 for the One-Time Abatement for Micro Taxpayers, and includes system corrections for BIR Forms 1601-FQ, 1603Q v2018, 1702Q v2018C, and 1801 v2018.
What do ATC MC350 and MC351 mean? #
Under RMC No. 104-2026, MC350 is the code for One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers (Individual), and MC351 is the code for the same abatement for Micro Taxpayers (Corporation). Both are included in BIR Form No. 0605.
Can I keep using eBIRForms version 7.9.6.0 or 7.9.6.1? #
Yes, with an exception. RMC No. 104-2026 states that versions 7.9.6.0 and 7.9.6.1 remain operational and may continue to be used for preparation, validation, and electronic submission of tax returns, except for the tax returns covered by the corrective system updates and enhancements in version 7.9.6.2.
Where do I download version 7.9.6.2? #
The circular states that the Offline eBIRForms Package version 7.9.6.2 can be downloaded from the BIR website at www.bir.gov.ph.
Does RMC No. 104-2026 change the abatement program itself? #
No. RMC No. 104-2026 only updates the software so the 0605 application fee can be paid with the right codes. The abatement rules themselves are covered by RR No. 4-2026.
Summary #
RMC No. 104-2026 releases Offline eBIRForms Package v7.9.6.2 with ATC codes MC350 and MC351 and tax type code MA in BIR Form 0605 for the micro taxpayer abatement, plus fixes for BIR Forms 1601-FQ, 1603Q, 1702Q, and 1801. Versions 7.9.6.0 and 7.9.6.1 stay usable except for returns covered by the fixes. No law-firm or audit-firm commentary was found at the time of writing, so this post relies on the primary BIR text.
Source: Revenue Memorandum Circular No. 104-2026, Bureau of Internal Revenue.