RMC No. 36-2026 — Availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.0

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building National Office Building Quezon City PILIPINAS BAGONG

APR 2 8 2026

REVENUE MEMORANDUM CIRCULAR NO 036-2026

SUBJECT Availability of Offline Electronic Bureau of Internal Revenue Forms

(eBIRForms) Package Version 7.9.6.0

TO All Internal Revenue Officials, Employees, and Others Concerned

Version 7.9.6.0,which can be downloaded from the BIR Website at www.bir.gov.ph. This Circular is issued to announce the availability of the Offline eBIRForms Package

enhancements: The updated Offline eBIRForms Package v7.9.6.0 contains the following

1. Inclusion of BIR Form No. 1701-MS August 2024 [Annual Income Tax Return preceding taxable year. Pursuant to Revenue Memorandum Circular (RMC) No. 30-2026, the deadline for the filing of 2025 Annual Income Tax Return (AITR) is For Individuals Classified as MICRO or SMALL Taxpayersl, which shall be filed on or before the l5th day of April of each year covering income of the extended to May 15.2026.Taxpayers are advised to download and install the latest

version that includes improved security on efiling submission

2. New Alphanumeric Tax Codes (ATCs) have been added in BIR Form No. 1601- EQ, to wit:

Form No. BIR Particulars Rate Tax Individual ATC Corporate

1601 EQ Units (CBUs) or Semi-Knockdown Income payments made by top withholding agents, either private manufacturers and direct importers of motor vehicles in Completely Built corporations or individuals, to the (SKD) units,motor vehicle parts and % WI840 WC840

@BUREAU OF INTERNALREVENUE 0000014 RDSMANAGEMENTDVSION Income payments made by top manufacturers and direct importers of medicine/ pharmaceutical products withholding agents, cither private accessories corporations or individuals, to the WI850 WC850

APR 28 2026

AY ADMINUNIT- TIME: q'.07pm

Income payments made by top withholding agents, either private corporations or individuals, to the solid or liquid fuels and related products manufacturers and direct importers of 1% WI860 WC860

3. 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.

4 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.

5 Bug fixes for the following BIR Forms: 0619E,1601FQ,1604F,1702Qv2018C 1702EXv2018,1702MXv2018C,1707v2021,2000-OT and 2551Qv2018

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

CHARLITO MARTIN R. MENDC LA

Commissioner of Internal Revenue

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BUREAU OFINTERNAL REVENUE RECORDS MAWAGEMENT DIVISION 00000142

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APR 28 2026

ADMIN UNIT TIME: 4:070