Tax Alert No. 19 [Revenue Memorandum Circular (RMC) No. 36-2026 and RMC No. 37-2026]

Availability of Offline Electronic Bureau of Internal Revenue Forms (“eBIRForms”) Package Version 7.9.6.0 and Amending Pertinent Provisions of Revenue Memorandum Circular No. 20-2026 to Include Electronic Filing of BIR Form No. 1701-MS Through the BIR Offline eBIRForms Package 7.9.6

Revenue Memorandum Circular (“RMC”) No. 36-2026 and RMC No. 37-2026 were issued on 28 April 2026 to announce the availability of the Offline eBIRForms Package

Version 7.9.6.0 and amend pertinent provision of RMC No. 20-2026, respectively.

The salient points of these issuances are discussed below.

Enhancements under the Updated Offline eBIRForms Package Version 7.9.6.0

• Inclusion of BIR Form No. 1701-MS August 2024 - Annual Income Tax Return (“AITR”) For Individuals Classified as MICRO or SMALL Taxpayers.
• Newly added Alphanumeric Tax Codes (“ATCs”) in BIR Form No. 1601- EQ:

• Increase in character field length of Taxpayer Identification Number (“TIN”) Branch Code, from three (3) digits to five (5) digits branch code in all tax returns.
• Updated tax rates, from 15% to 20%, in Schedule 1 for Foreign Currency Deposit based on the return period being filed in BIR Form No. 1602Qv2018.
• Bug fixes for the following BIR Forms: 0619E, 1601FQ, 1604F, 1702Qv2018C, 1702EXv2018, 1702MXv2018C, 1707v2021, 2000-OT and 2551Qv2018.

Guidelines on the filing of BIR Form Nos. 1701-MS, 1701, and 1701A

In response to inquiries from micro and small taxpayers regarding the filing of their AITRs, the following guidelines are issued to clarify the procedures and provide guidance on the filing of BIR Form Nos. 1701-MS, 1701, and 1701A:

You may access the full version of the RMCs through the BIR website. 

For any inquiry or request for assistance, please feel free to contact anyone from our Tax Services group. You may also reach us through this link: www.pwc.com/ph/en/about-us/contact-us.html