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REVENUE MEMORANDUM CIRCULAR (RMC) NO. 036-2026
This Circular announces the availability of the Offline eBIRForms Package Version 7.9.6.0, which can be downloaded from the BIR website.
Inclusion of updated Offline eBIRForms
| BIR Form | Description | Deadline |
| 1701-MS (August 2024) | Annual Income Tax Return (AITR) For Individual Classified as MICRO or SMALL Taxpayers | Filed on or before April 15 of each year covering income of the preceding taxable year. |
Further, deadline for 2025 AITR was extended to May 15, 2026 pursuant to RMC No. 30-2026. Taxpayers are advised to download and install the latest version that includes security on efiling submission.
New Alphanumeric Tax Codes (ATCs)
The Circular introduces additional ATCs under BIR Form 1601-EQ as follows:
| BIR Form No. | Description | Rate | ATC | |
| Individual | Corporate | |||
| 1601-EQ | Income payments made by top withholding agents, either private corporations or individuals, to manufacturers and direct importers of motor vehicles in Completely Built Units (CBU) or Semi-Knockdown (SKD)units, motor vehicle parts and accessories | ½% | WI840 | WC840 |
| Income payments made by top withholding agents, either private corporations or individuals, to manufacturers and direct importers of medicines/ pharmaceutical products | ½% | WI850 | WC850 | |
| Income payments made by top withholding agents, either private corporations or individuals, to manufacturers and direct importers of solid or liquid fuels and related products | ½% | WI860 | WC860 | |
Offline eBIRForms Enhancements
| Enhancement | Description |
| Tax Identification Number (TIN) Branch Code | Increased from three (3) digits to five (5) digits branch code in all tax returns |
| Tax Rate Update | Foreign Currency Deposit tax rates increased from 15% to 20% in Schedule 1 based on the return period being filed in BIR Form No. 1602Qv2018 |