BIR RMC No. 37-2026: Electronic Filing of BIR Form 1701-MS Through Offline eBIRForms
- Yasser Aureada
- 19 hours ago
- 2 min read
The Bureau of Internal Revenue issued Revenue Memorandum Circular No. 37-2026 to update the filing guidelines for annual income tax returns. This circular amends portions of RMC No. 20-2026 by including the electronic filing of BIR Form No. 1701-MS through the BIR Offline eBIRForms Package Version 7.9.6.
What Is BIR Form 1701-MS?
BIR Form 1701-MS is the Annual Income Tax Return for individuals classified as Micro and Small Taxpayers. This form is used to report income earned during the taxable year and to determine whether the taxpayer has income tax payable.
With this update, micro and small taxpayers now have another convenient option for filing their Annual Income Tax Return.
What Changed Under RMC No. 37-2026?
Before this clarification, many taxpayers had questions about how to file their annual income tax returns using the updated eBIRForms system.
RMC No. 37-2026 now confirms that BIR Form 1701-MS may be filed electronically through the Offline eBIRForms Package 7.9.6. This makes filing more accessible, especially for taxpayers who prefer digital submission instead of purely manual filing.
Filing and Payment Options
For BIR Form 1701-MS, taxpayers may file either manually or electronically.
If filing manually, taxpayers with tax payable may file through any Authorized Agent Bank. If there is no tax payable, filing may be made through any Revenue District Office.
For electronic filing, taxpayers may use the Offline eBIRForms Package 7.9.6. Payment may also be made through the ePayment gateways specified by the BIR, depending on the taxpayer’s filing method.
The circular also provides guidance for BIR Forms 1701A and 1701, which may be filed electronically through the Offline eBIRForms Package or eFPS, with online payment options available for qualified users.
Why This Update Matters
This update is important because it supports the BIR’s move toward digital tax compliance. By allowing electronic filing of BIR Form 1701-MS, micro and small taxpayers can file more conveniently, reduce manual errors, and avoid long queues.
It also gives taxpayers clearer guidance on where to file, how to pay, and what options are available depending on their tax situation.
What Taxpayers Should Remember
Taxpayers should make sure they are using the correct BIR form, the latest eBIRForms package, and the proper payment channel. They should also keep proof of filing and payment for records and future reference.
Final Thoughts
RMC No. 37-2026 is a helpful update for micro and small taxpayers in the Philippines. It makes annual income tax filing more convenient by allowing electronic filing through the Offline eBIRForms Package 7.9.6.
Staying updated with BIR issuances helps taxpayers avoid mistakes, meet deadlines, and remain compliant with Philippine tax requirements.
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