RMC No. 109-2026: BIR Taxpayer Portal Now Open to Large Taxpayers Under the EOPT Act
RMC No. 109-2026, issued October 6, 2026, expands the BIR Taxpayer Portal to taxpayers classified as Large under the Ease of Paying Taxes (EOPT) Act. Enrolled Large taxpayers can view registration information, monitor the status of filed returns, track tax payments, view an Account Ledger per tax type and form type, and receive system-generated reminders. This guide explains what the BIR Taxpayer Portal expansion for large taxpayers means in practice.
Get Your Filing Records Reconciliation-Ready FREE →What does RMC No. 109-2026 announce? #
RMC No. 109-2026, dated October 6, 2026 and signed by Commissioner of Internal Revenue Charlito Martin R. Mendoza, announces the availability and rollout expansion of the Taxpayer Portal to taxpayers classified as Large under the EOPT Act. It is addressed to all Large taxpayers and revenue officials, and it does not change any tax rate, deadline, or form.
The circular opens by tying itself to the earlier issuance on the same portal:
“Relative to the issuance of Revenue Memorandum Circular No. 53-2026, this Circular is issued to announce the availability and rollout expansion of the Taxpayer Portal covering taxpayers classified as Large under Ease of Paying Taxes (EOPT) Act.”
— BIR, RMC No. 109-2026, first paragraph
The circular then describes the portal in the second paragraph:
“The Taxpayer Portal is a secured digital platform that provides taxpayers with a single-view online access to their tax information.”
— BIR, RMC No. 109-2026, second paragraph
Per Daily Tribune, the circular “formally extends the portal’s availability to taxpayers classified as Large,” with the expansion taking effect on October 6, 2026.
Who is a Large taxpayer under the EOPT Act? #
Under the EOPT Act classification scheme, a Large taxpayer is generally a business taxpayer with gross sales of P1 billion and above for the taxable year, one of four tiers alongside Micro, Small, and Medium. RMC No. 109-2026 uses the term “Large” without restating the criteria, so classification is determined under separate BIR rules.
Grant Thornton Philippines lists a “Large Taxpayer” as “a taxpayer whose gross sales for a taxable year are P1 billion and above,” and Daily Tribune ties the circular’s “Large” category to Revenue Regulations (RR) No. 8-2024. This site’s guide to BIR Large Taxpayer classification explains how classification and formal BIR notification work, including the separate Large Taxpayers Service (LTS) criteria.
The wording matters for who newly qualifies. RMC No. 53-2026 framed the first phase around taxpayers registered under LTS offices and divisions (see the RMC No. 53-2026 guide). RMC No. 109-2026 instead refers to taxpayers “classified as Large under” the EOPT Act. Whether every taxpayer in that category was already LTS-registered is not addressed in the circular, so a business should confirm its status with its Revenue District Office (RDO).
What are the five Taxpayer Portal functionalities? #
RMC No. 109-2026 lists five system functionalities for enrolled Large taxpayers: registration information, return-status monitoring, payment tracking, the Account Ledger, and system-generated reminders. The third paragraph states the entitlement and the list.
“Taxpayers classified as Large may enroll in the Taxpayer Portal and use the following system functionalities: 1. Viewing of taxpayer registration information; 2. Monitoring of status of filed tax returns per Tax Type/Form Type; 3. Tracking of tax payments; 4. Viewing of Account Ledger per Tax Type/Form Type; and 5. Receiving of system-generated notifications and tax reminders.”
— BIR, RMC No. 109-2026, third paragraph
| No. | Functionality | Organized by |
|---|---|---|
| 1 | View taxpayer registration information | Taxpayer |
| 2 | Monitor status of filed tax returns | Tax type and form type |
| 3 | Track tax payments | Not specified in the circular |
| 4 | View Account Ledger | Tax type and form type |
| 5 | Receive system-generated notifications and tax reminders | Not specified in the circular |
The circular also says the portal’s centralized taxpayer profile is meant to reduce “the need for manual follow-ups and in-person visits to BIR offices.” Note that all five items are viewing, monitoring, and notification functions; none is a filing or payment function.
How does RMC No. 109-2026 differ from RMC No. 53-2026? #
RMC No. 53-2026 introduced the Taxpayer Portal as a pilot for LTS-registered taxpayers, while RMC No. 109-2026 announces availability and rollout expansion to taxpayers classified as Large under the EOPT Act, and it names the Account Ledger per tax type and form type explicitly. Both circulars describe the same type of read-access platform.
| Point of comparison | RMC No. 53-2026 (May 26, 2026) | RMC No. 109-2026 (October 6, 2026) |
|---|---|---|
| Audience | Taxpayers under LTS offices and divisions, as a pilot | Taxpayers classified as Large under the EOPT Act |
| Purpose | Introduces the Taxpayer Portal | Announces availability and rollout expansion |
| Ledger wording | Account ledger | Account Ledger per Tax Type/Form Type |
| Help channel | See the RMC No. 53-2026 guide | Concerned RDO where registered |
How can the Account Ledger support reconciliation? #
Because RMC No. 109-2026 provides ledger and payment-tracking views by tax type and form type, a finance team can compare those BIR-side records line by line against its own filing and payment log. The circular does not describe the screen layout, so the example below is a fictional illustration of the comparison method, not a description of the portal interface.
Suppose a fictional corporation, Luzon Steelworks Inc., is classified as Large. Its internal tracker shows the following for the second quarter of 2026:
| Form type | Internal tracker: filed | Internal tracker: amount remitted | BIR Account Ledger: amount credited |
|---|---|---|---|
| BIR Form 1601-EQ (quarterly expanded withholding tax) | Yes | P1,860,000 | P1,560,000 |
| BIR Form 2550Q (quarterly VAT) | Yes | P4,250,000 | P4,250,000 |
The BIR Form 2550Q line matches. The BIR Form 1601-EQ line differs by P300,000 (P1,860,000 less P1,560,000). A reasonable review sequence is:
- Pull the bank or Authorized Agent Bank confirmation for the P1,860,000 remittance.
- Check whether the payment was split or applied to a different form type.
- If the confirmation shows P1,860,000 was paid for BIR Form 1601-EQ, gather the proof and raise it with the RDO where the company is registered.
The last step follows the circular’s own instruction on record accuracy, quoted in the next section. Reconciliation of this kind also helps when preparing for an audit; see this site’s guide to the BIR consolidated audit program.
Where should a taxpayer go for enrollment help or record errors? #
RMC No. 109-2026 directs Large taxpayers to coordinate directly with the Revenue District Office (RDO) where they are registered for enrollment assistance, technical concerns, and any accuracy issue in the records shown in the portal. The fourth paragraph says:
“For enrollment assistance and technical concerns regarding the use of the Taxpayer Portal, or issues regarding the accuracy of taxpayer records reflected in the taxpayer account, taxpayers are advised to coordinate directly with their concerned Revenue District Office where they are registered.”
— BIR, RMC No. 109-2026, fourth paragraph
The circular does not set a deadline to enroll and does not describe enrollment steps, so those details should be confirmed with the RDO.
Frequently asked questions #
Five questions taxpayers and finance teams commonly ask about RMC No. 109-2026, each answered in full below so the answer can stand alone.
What does RMC No. 109-2026 do? #
RMC No. 109-2026, dated October 6, 2026, announces the availability and rollout expansion of the BIR Taxpayer Portal to taxpayers classified as Large under the Ease of Paying Taxes (EOPT) Act. It builds on RMC No. 53-2026, which first circularized the portal, and lists five system functionalities that enrolled Large taxpayers may use.
Who counts as a Large taxpayer under the EOPT Act? #
Under the EOPT classification scheme, a Large taxpayer is generally a business taxpayer with gross sales of P1 billion and above for the taxable year, according to Grant Thornton Philippines. RMC No. 109-2026 itself does not restate the threshold, so a business should confirm its current classification with its Revenue District Office.
What can a Large taxpayer do in the BIR Taxpayer Portal? #
RMC No. 109-2026 lists five functionalities: viewing taxpayer registration information, monitoring the status of filed tax returns per tax type and form type, tracking tax payments, viewing the Account Ledger per tax type and form type, and receiving system-generated notifications and tax reminders.
Can a Large taxpayer file a return or pay a tax through the Taxpayer Portal? #
The five functionalities listed in RMC No. 109-2026 are viewing, monitoring, tracking, and notification features. The circular does not list filing or payment as a portal function, so returns and payments continue through the channels the taxpayer already uses, such as eFPS.
Who should a taxpayer contact about enrollment or wrong records in the portal? #
RMC No. 109-2026 advises taxpayers to coordinate directly with the Revenue District Office (RDO) where they are registered for enrollment assistance, technical concerns about the Taxpayer Portal, and issues with the accuracy of taxpayer records reflected in the taxpayer account.
Summary #
RMC No. 109-2026, dated October 6, 2026, extends the BIR Taxpayer Portal to taxpayers classified as Large under the EOPT Act, with five functionalities: registration view, return-status monitoring, payment tracking, Account Ledger per tax type and form type, and system-generated reminders. Large taxpayers can use the Account Ledger as a cross-check against internal records and take any discrepancy to the Revenue District Office where they are registered. For the circular that started the rollout, read RMC No. 53-2026; for how Large status is assigned, read What Is a BIR Large Taxpayer?.