RMC No. 37-2026 — 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

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building April 27, 2026 PILIPINAS BAGONG

REVENUE MEMORANDUMCIRCULAR NO 037-2026

SUBJECT 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

TO All Internal Revenue Officials,Employees,and Others Concerned

In view of the availability of BIR Form No.1701-MS (Annual Income Tax Return for Individuals Classified as Micro and Small Taxpayers) in the Offline eBIR Forms Package 7.9.6, pertinent provisions of Revenue Memorandum Circular No.20-2026 dated March 16,2026 is hereby amended to read as follows:

XXX

N. GUIDELINES IN THE FILING OF BIR FORM NOS.1701-MS.1701AND 1701A

In response to the inquiries raised by micro and small taxpayers regarding the filing of their AITRs,the following guidelines are hereby issued to clarify the applicable procedures and provide guidance in the filing of BIR Form Nos.1701-MS,1701,and 1701A.XXX

BIR Form No. Manner of Filing Manner of Payment 1.1701-MS Manual Manual payment through over-the-

If with Tax Payable Counter of ANY AAB

-to ANY AAB If without Tax Payable -- to ANY Online payment specified in Section Ill of this Circular. Provided, that the

BUREAU OFINTERNALREVENU w CORDS MANAGHMENTDIVISION 00000143 RDO AITR must be filed to ANY RDO together with the proof of payment of the taxes due thereon

BY ADMINUNIT APR 28 2026 O TIME: B5 y:32pm Electronic via Offline Package 7.9.6 eBIRForms Online Payment- eBIRForms Users/Filers-through Section IIl (2) of this Circular ePayment Gateways specified in

BIR National Office Bldg.,Senator Miriam Defensor-Santiago Avenue,DilimanQuezon City Trunkline8981-7000;8929-7676 Website: www.bir.gov.ph

BIR Form No. Manner of Filing Manner of Payment 2. 1701A Electronic via Offline eBIRForms Online Payment -- eBIRForms Users/Filers- through

Packagev7.9.5 or eFPS ePayment Gateways specified in

Section III(2 of this Circular

efPS Users/Filers - eFPS-AAB where the taxpayer is enrolled

3.1701 Electronic via Offline eBIRForms Online Payment eBIRFormsUsers/Filers-through

Packagev7.9.5 or eFP5 ePayment Gateways specified in Section llI2 of this Circular

eFPS Users/Filers - eFPS-AAB where the taxpayer is enrolled

All internal revenue officials, employees, and others concerned are hereby enjoined to give this Circular as wide a publicity as possible.

CHARLITO'MARTIN R.MENDOZA Commissioner of Internal Revenue

J-

00000143 BUREAU OFINTERNALREVENUE RECORDS MANAGEMENT DIVISION A

APR 2 8 2026

BY ADMIN UNIT TIM:4:32Pm