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REVENUE MEMORANDUM CIRCULAR (RMC) NO. 037-2026
RMC No. 037-2026 updates the guidelines for filing the Annual Income Tax Returns (AITRs) for micro and small taxpayers, amending RMC No. 020-2026. The primary change is the inclusion of BIR Form No. 1701-MS in the Offline eBIRForms Package v7.9.6, allowing for electronic filing.
Updated Filing and Payment Guidelines for BIR Form Nos. 1701-MS, 1701 and 1701A
| BIR Form No. | Manner of Filing | Manner of Payment |
| 1701-MS | – Manual If with tax payable – to any Authorized Agent Bank (AAB) – If without tax payable – to any Revenue District Office (RDO). Electronic – Via Offline eBIRForms Package 7.9.6 | Manual Payment – Over-the-counter at any AAB – Online Payment through ePayment Gateways specified in Section III of RMC No. 020-2026 for: – eBIRForms users/filers – Manual filers (provided that the returns must be filed with any RDO together with proof of tax payment) |
| 1701 and 1701A | Electronic (via Offline eBIRForms v7.9.6 or eFPS). | Online payment: – eBIRForms users/filers – ePayment Gateways specified in Section III of RMC No. 020-2026. – eFPS users/filers – eFPS-AAB where taxpayer is enrolled |