The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 37-2026, dated April 27, 2026, amending RMC No. 20-2026. This update introduces the electronic filing of BIR Form No. 1701-MS (Annual Income Tax Return for Individuals Classified as Micro and Small Taxpayers) through the Offline eBIRForms Package version 7.9.6.
This development is a significant step toward streamlining compliance for micro and small taxpayers, ensuring greater accessibility and efficiency in filing Annual Income Tax Returns (AITRs).
Key Highlights of RMC No. 37-2026
Coverage
- Applies to micro and small taxpayers filing BIR Form No. 1701-MS.
- Also clarifies procedures for BIR Form Nos. 1701 and 1701A.
Practical Implications
- Convenience: Micro and small taxpayers can now file electronically, reducing the need for physical submission.
- Compliance Efficiency: Aligns with BIR’s digitalization efforts
- Flexibility: Taxpayers may choose between manual and electronic filing depending on their situation (with or without tax payable).
Advisory for Taxpayers
- Download the latest eBIRForms Package (v7.9.6) to access Form 1701-MS.
- Ensure that payments are made through authorized channels (AABs or ePayment Gateways).
- Retain proof of payment when filing at RDOs for returns without tax payable.
- Stay updated with BIR issuances to avoid penalties and ensure compliance.
Conclusion
RMC No. 37-2026 is a welcome update for micro and small taxpayers, providing them with more accessible filing options. By embracing electronic filing, taxpayers can save time, reduce errors, and contribute to the BIR’s broader digital transformation.
Reference: RMC 37-2026
Article written by: Laurence Philip P. Manlapaz
