Department of Finance
Bureau of Internal Revenue
Making tax filing, payment and compliance easier for everyone
FeaturedStreamlined tax services for a hassle-free experienceExplore eServices →Popular services5 entries
- 01File with eBIRFormsFill up, validate and submit tax returns offline or online.
- 02Pay via ePayPay taxes through banks, cards, PesoNet, InstaPay or e-wallets.
- 03Get BIR formsFind and download forms by tax type and transaction.
- 04Check Citizen's CharterSee requirements and steps for 40 district office services.
- 05Find zonal valuesLook up property values for Calasiao region districts.
Offices and units
File and pay online
Start here to file returns, pay online and download forms.
eServices
Directory of BIR electronic services including ORUS, eFPS, eBIRForms, ePay, eAFS, Taxpayer Portal, eONETT, eTSPCert, eTCBP-TCVC, eTCS, and eInvoicing.
Read 02eBIRForms
eBIRForms lets taxpayers and accredited tax agents fill up, validate, and submit 51 BIR tax forms offline or online.
Read 03ePay
ePay links to bank ePayment channels where taxpayers can electronically pay taxes online, by ATM, credit/debit/prepaid card, PesoNet, InstaPay, or mobile e-wallet.
Read 04BIR Forms
Find and download official Bureau of Internal Revenue forms organized by tax type and transaction.
ReadKnow tax rules
Understand the Tax Code, new tax reform laws and district requirements.
Tax Code
The complete National Internal Revenue Code of 1997, as amended, organized into 13 titles covering income tax, estate and donor's taxes, VAT, and other internal revenue taxes.
Read 02Revenue Issuances
This page should show BIR revenue issuances, but no issuance content loaded and only a loading message was displayed.
Read 03Ease of Paying Taxes (EOPT)
Central resource page for the Ease of Paying Taxes law under Republic Act No. 11976, with the law, signed revenue issuances, new BIR forms, advisories, announcements, and information materials.
Read 04CREATE MORE
This page is the BIR hub for CREATE MORE — Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy — with the law, revenue issuances, new BIR forms, announcements, and information materials.
Read 05Value-Added Tax on Digital Services
Central resource page for value-added tax on digital services, with the law, signed revenue issuances, new BIR forms, announcements and information materials.
ReadServices and accountability
Check service standards, taxpayer rights and where to get help.
Citizen's Charter
The BIR Citizen's Charter 2025 lists 40 frontline services handled by Revenue District Offices, from TIN issuance and business registration to closure, ONETT, and certificates.
Read 02BIR Transparency Seal
The BIR Transparency Seal page provides access to 13 required disclosure areas, from mandate and budgets to procurement, FOI, Citizen's Charter and performance measures.
Read 03Contact Us
Contact details for the BIR National Office in Quezon City, including trunkline, hotline 8538-3200, and email, plus a directory of National Office divisions.
ReadTransparency and accountability
Documents this office publishes under the Transparency Seal, and the national portals where you can check procurement, budgets and records.
Published by BIR
Check nationally
Tax Reminder
Stay updated with essential tax deadlines and obligations. Easily keep track of important filing and payment dates to ensure seamless compliance with the BIR regulations.
Upcoming: Oct 30, 2026 Friday
- Submission: Proof of eFiled BIR Form 1702-RT/1702-EX/1702-MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS) - Fiscal year ending June 30, 2026
- Submission: Soft copies of inventory list and schedules stored and saved in DVD-R/USB properly labeled together with notarized sworn declaration - Fiscal year ending September 30, 2026
- e-Submission: Quarterly Summary List of Sales/Purchases/Importations by VAT-registered taxpayers - eFPS filers - For the quarter ending September 30, 2026
- e-Filing and payment (online/manual): BIR Form 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT) - Fiscal quarter ending August 31, 2026
- Online registration (thru ORUS): Computerized books of accounts and other accounting records - Fiscal year ending September 30, 2026
Notices and guidelines: Public auction
The BIR Revenue Region No. 7A - Quezon City will hold a public auction of distrained/levied properties on 27 October 2026, 9:00 a.m. at the RR 7A Training Room, 5th Floor (Roof Deck) Fisher Mall, Quezon Ave. cor. Fernando Poe, Jr. Ave., Quezon City. See Notices and Guidelines for details.
Quick Links
Directory 12
New tax laws and programs
Enhanced Fiscal Regime for Large-Scale Metallic Mining Act
Capital Markets Efficiency Promotion Act
Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy
Value-Added Tax on Digital Services
Ease of Paying Taxes
Tax Amnesty
Corporate Recovery and Tax Incentives for Enterprises Act
What's New
Advisories, new issuances, news and programs. Select tabs for Advisories, New Issuances, News, and Programs.
- Advisory on unavailability of eFPS · Advisory — Advisory on Unavailability/Inaccessibility of the Electronic Filing and Payment System (eFPS).
- Accreditation of Electronic Invoicing Service Providers · Tax Advisory — The BIR invites interested entities and electronic invoicing solution providers to apply for accreditation as Electronic Invoicing Service Providers (ESPs). Applications shall be accepted from October 16 to 30, 2026.
- No accredited e-Invoicing Service Provider as of September 14, 2026 · Public Advisory — Please be advised that, as of September 14, 2026, the BIR has not accredited, authorized, certified, recognized, or endorsed any entity as an official BIR e-Invoicing Service Provider (ESP), partner, representative, or solution provider of electronic invoicing and sales reporting system.
- Temporary relocation of RBETS · Public Advisory — The Registered Business Enterprises Taxpayer Service (RBETS) will be temporarily relocated due to the ongoing renovation of the NTC Auditorium.
- Availability of e-Invoicing and Sales Reporting System · Advisory — Advisory on Availability/Accessibility of the Electronic Invoicing and Sales Reporting System - Taxpayer Portal, Certification Portal and API Transmission Service.
- Availability of BIR Systems and Network · Advisory — Advisory on Availability/Accessibility of BIR Systems and BIR Network, except Accounts Receivable Management System.
- RR 7A-Quezon City public auction · October 27, 2026 — Revenue Region No. 7A-Quezon City shall conduct a Public Auction of Seized Properties on October 27, 2026, 9:00 a.m. at the Training Room, BIR RR 7A, 5th Floor, Fisher Mall, Quezon Ave. cor. Fernando Poe, Jr. Ave., Quezon City.
- RR 12-Negros Island Region public auction of seized properties · October 28, 2026 — Revenue Region No. 12-Negros Island Region shall conduct a Public Auction of Seized Properties on October 28, 2026, 9:00 a.m. at BIR Social Hall, 3rd Floor, Red Key Building, Corner Jocson-Hernaez Streets, Brgy. Taculing, Bacolod City.
- RR 12-Negros Island Region public auction of acquired assets · October 28 and December 3, 2026 — Revenue Region No. 12-Negros Island Region shall conduct a Public Auction of Acquired Assets on October 28 and December 3, 2026, 2:00 a.m. at BIR Social Hall, 3rd Floor, Red Key Building, Corner Jocson-Hernaez Streets, Brgy. Taculing, Bacolod City.
- RR 9A-CaBaMiRo public auction · October 29, 2026 — Revenue Region No. 9A-CaBaMiRo shall conduct a Public Auction of Real Properties on October 29, 2026, 9:30 a.m. at RR 9A Multi-Purpose Hall, 3rd Floor, Liana's Junction Plaza, Poblacion IV, Sto. Tomas City, Batangas.
- BIR National Office public auction of acquired real assets · November 12 and 26, 2026 — The Bureau of Internal Revenue shall conduct a Public Auction of Acquired Real Assets on November 12 and 26, 2026, 9:00 a.m. at the Revenuers Development and Leisure Center, BIR National Office Compound, Senator Miriam Defensor-Santiago Ave., Diliman, Quezon City.
- RR 4-Central Luzon public auction · December 3, 2026 — Revenue Region No. 4-Central Luzon shall conduct a Public Auction of Seized Real Properties on December 3, 2026, 9:00 a.m. at RR 4 Conference Room, 4th Floor, Regional Building, BIR Complex, Sindalan, San Fernando City, Pampanga.
- RR 15-Zamboanga Peninsula and Tawi-Tawi public auction · December 10, 2026 — Revenue Region No. 15-Zamboanga Peninsula and Tawi-Tawi shall conduct a Public Auction of Seized Real Properties on December 10, 2026, 1:00 p.m. at the Main Convention Hall, 4th Floor, City Commercial Center (C3 Mall), Rizal Avenue, Santiago, Pagadian City, Zamboanga del Sur.
- Warning against fraudulent tax refund schemes · Public Advisory — The BIR warns the public against fraudulent tax refund schemes circulating through Viber and other messaging applications.
- Electronic submission of AFS through eAFS · Tax Advisory — To clarify and address the numerous queries relative to the electronic submission of Audited Financial Statements and other required attachments through the Electronic Audited Financial Statement (eAFS).
- eBIRForms email confirmation advisory · Tax Advisory — Delay/non-receipt of system generated email confirmation from eBIRForms.
- Phishing, spoofing and TIN services advisory · Advisory — Email Alert Advisory on Phishing/Spoofing. Advisory on offers of Taxpayer Identification Number (TIN) services.
- VDS portal use for NRDSPs · Advisory — All Nonresident Digital Service Providers (NRDSPs) are advised to still continue using the VDS portal, despite current technical issues, for the filing of their tax returns and payment of corresponding VAT due on January 25, 2026.
- Warning against fraudulent ITAD advisory · Public Advisory — The BIR warns the public against fraudulent documents being circulated, particularly an advisory for individual recipients of foreign-sourced trading income, purportedly issued by the International Tax Affairs Division (ITAD) and signed by the BIR Commissioner.
- Complaints on audits, LOA and Mission Orders · Public Advisory — Sending of complaints, concerns, and suggestions relating to audits and the issuance of Letters of Authority (LOA) and Mission Orders.
- Advance Pricing Arrangement Program draft · Draft Revenue Regulation — Proposed Revenue Regulations on the Guidelines and Procedures in Administering the Advance Pricing Arrangement Program.
- CBL taxpayers, unserviceable property and briefing schedules · Disclosures — List of Cannot Be Located (CBL) Taxpayers: April 29, 2026 / April 28, 2026. National Office's Inventory and Inspection Report on Unserviceable Property: June 2026 Report / January 2026 Report. Schedule of Briefing for New Business Registrants in Revenue District Offices.
eServices we provide
Our eServices are aimed at promoting efficiency, transparency, and compliance, making tax compliance easier and more accessible for everyone.
The Online Registration and Update System (ORUS) facilitates the end-to-end process of taxpayer registration and updating of information.
The Electronic Filing and Payment System enables taxpayers to file their tax returns and pay their taxes online via the BIR website.
The Electronic Bureau of Internal Revenue Forms (eBIRForms) provides taxpayers with a more convenient way to prepare and file their tax returns.
Provides the link for ePayment Channels of AABs that taxpayers can access for the electronic payment of their tax dues and liabilities.
The Electronic Audited Financial Statements (eAFS) allows taxpayers to submit their filed Income Tax Returns (ITR), Audited Financial Statements and other attachments. To register successfully, please use only letters and numbers for your eAFS username.
The Taxpayer Portal is a secured digital platform that provides taxpayers with a single-view online access to their tax information. Available to taxpayers classified as Large Taxpayer under the EOPT Act and Large Taxpayers under the jurisdiction of Large Taxpayers Service.
The eONETT System lets taxpayers transact their One-Time Transactions related to the taxable sale of real properties online.
The New Business Registration (NewBizReg) Portal is an alternative option in submitting application for registration of business (Head Office and Branch) to the Bureau.
The Taxpayer Registration-Related Application (TRRA) Portal is an alternative option in submitting application for registration-related transactions to the Bureau.
The Electronic Tax Software Provider Certification (eTSPCert) System enables Tax Software Providers to apply and process certification for electronic tax software.
The Electronic Tax Clearance for Bidding Purposes and Tax Compliance Verification Certificate (eTCBP-TCVC) allows taxpayers to submit applications for Tax Clearance and Tax Compliance Verification Certificate.
Electronic Tax Clearance System is a web-based system that provides facility for taxpayer-applicants to conveniently file, pay and receive Tax Clearance Certificates (TCC).
Appointments, tools and data privacy
Reserve your time and date of visit. Skip long queues and save time. Book via eAppointment now. Estimate your withholding tax through our user-friendly Withholding Tax Calculator. Input your income details to calculate your estimated withholding tax for the period.
NPC Seal of Registration: This is to certify that Bureau of Internal Revenue with business address at BIR Rd. Diliman Quezon City, Quezon City, Metro Manila has duly complied with the registration requirements of the Data Privacy Act of 2012, its implementing rules and regulations, and all related issuances.

