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Revenue Memorandum Circular · RMC

RMC No. 37-2026

To amend pertinent provisions of RMC No. 20-2026 to include electronic filing of BIR Form No. 1701-MS through the BIR Offline eBIRForms Package 7.9.6, in view of the form's availability in that package.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
37
Year
2026
Text quality
Not specified

Document text

Reference copy · verify against the official source
This circular amends RMC No. 20-2026 to add electronic filing of BIR Form No. 1701-MS (Annual Income Tax Return for Individuals Classified as Micro and Small Taxpayers) through the BIR Offline eBIRForms Package 7.9.6, since that form is now available in the package. It restates guidelines covering the manner of filing and manner of payment for BIR Forms 1701-MS, 1701, and 1701A: 1701-MS may be filed manually (to any AAB if with tax payable, or any RDC if without tax payable) or electronically via the offline eBIRForms Package 7.9.6 with online payment through the payment gateways specified in the circular; 1701A and 1701 are filed electronically via the offline eBIRForms Package (version shown as 7.9.5, partly garbled) or eFPS.