Revenue Memorandum Circular · RMC
RMC No. 36-2026 Digest
To announce the availability of the updated Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.0 and describe the enhancements it contains.
- Document type
- RMC
- Number
- 36
- Year
- 2026
- Text quality
- Not specified
Document text
Reference copy · verify against the official sourceRMC No. 36-2026 (issued April 28, 2026) announces the availability of the updated Offline eBIRForms Package v7.9.6.0. The package now includes BIR Form No. 1701-MS August 2024 (Annual Income Tax Return for Individuals Classified as MICRO or SMALL Taxpayers), and notes that pursuant to RMC No. 30-2026 the deadline for filing the 2025 Annual Income Tax Return is extended to May 15, 2026. It also adds new ½% alphanumeric tax codes in BIR Form No. 1601-EQ for income payments made by top withholding agents to manufacturers and direct importers of motor vehicles (WI840/WC840), medicine/pharmaceutical products (WI850/WC850), and solid or liquid fuels and related products (WI860/WC860); increases the TIN Branch Code field from three (3) to five (5) digits in all tax returns; updates the Foreign Currency Deposit rate in Schedule 1 of BIR Form No. 1602Qv2018 from 15% to 20%; and applies bug fixes to BIR Forms 0619E, 1601FQ, 1604F, 1702Qv2018C, 1702EXv2018, 1702MXv2018C, 1707v2021, 2000-OT and 2551Qv2018. Taxpayers are advised to download and install the latest version, which includes improved security on e-filing submission.