BIR RMC No. 037-2026 Guide: Electronic Filing of Form 1701-MS
Complete guide to filing your Annual Income Tax Return as a micro or small taxpayer using the new Offline eBIRForms Package 7.9.6
What you'll learn in this BIR RMC No. 037-2026 guide
This guide to BIR Revenue Memorandum Circular No. 037-2026 explains how micro and small taxpayers can now electronically file BIR Form No. 1701-MS (Annual Income Tax Return) using the Offline eBIRForms Package 7.9.6, including filing procedures, payment methods, and key differences between Forms 1701-MS, 1701, and 1701A.
For more information on BIR forms and procedures, also see our BIR Business Registration Guide, Where to Register Your Business & BIR RDO Guide, and 13th Month Pay Philippines 2026 Guide.
What is RMC No. 037-2026?
New Electronic Filing Option
RMC No. 037-2026, issued on April 27, 2026, amends RMC No. 20-2026 to include electronic filing of BIR Form No. 1701-MS through the Offline eBIRForms Package 7.9.6
For Micro and Small Taxpayers
This circular specifically benefits individuals classified as micro and small taxpayers who need to file their Annual Income Tax Return (AITR)
Clarifies Filing Procedures
The circular provides clear guidelines on the manner of filing and payment for Forms 1701-MS, 1701, and 1701A
Why This Matters to You
Convenience
You can now file Form 1701-MS electronically from your computer without visiting the BIR office
Time Savings
Electronic filing reduces processing time and eliminates long queues at BIR offices
Accuracy
The eBIRForms package includes built-in validation to help minimize errors in your tax return
Online Payment Options
Electronic filers can pay taxes online through authorized ePayment gateways
Understanding the Forms & Decision Criteria
⚠️ Choose the Right Form
Using the wrong form can lead to penalties or processing delays. Review the criteria below carefully.
Use Form 1701-MS If:
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Classified as micro or small taxpayer
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Annual gross income ≤ ₱3M
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Total assets ≤ ₱15M
Use Form 1701A If:
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Purely compensation income earner
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Only one employer
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No business income
Use Form 1701 If:
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Mixed income (business + compensation)
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Multiple employers
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Not qualified for 1701-MS or 1701A
Step-by-Step Electronic Filing Process
Download eBIRForms Package 7.9.6
Download the latest Offline eBIRForms Package from the BIR website
Install and Open the Software
Install the package on your computer and launch the eBIRForms application
Select Form 1701-MS
Choose BIR Form No. 1701-MS from the available forms list
Fill Out the Form
Complete all required fields with accurate information. The software will validate your entries
Generate and Save the File
Generate the XML file and save it to your computer
Pay Online
Use the ePayment gateways specified in the circular to pay your taxes online
File to RDO
Submit the filed form together with your proof of payment to ANY RDO
Filing Checklist
Download eBIRForms Package 7.9.6
Ensure you have the correct version for Form 1701-MS
Prepare Required Information
Have your TIN, income details, and deductions ready
Choose Filing Method
Decide between manual or electronic filing based on your preference
Pay Taxes Due
Complete payment through AAB or online ePayment gateways
File to RDO
Submit your filed form with proof of payment to your RDO
Filing and Payment Summary Table
| BIR Form No. | Manner of Filing | Manner of Payment |
|---|---|---|
| 1701-MS |
Manual: ANY AAB (with tax) or ANY RDO (without tax) Electronic: Offline eBIRForms Package 7.9.6 |
Manual: Over-the-counter at ANY AAB Online: ePayment gateways (file to ANY RDO with proof) |
| 1701A | Electronic via Offline eBIRForms Package v7.9.5 or eFPS |
eBIRForms: ePayment gateways eFPS: eFPS-AAB where enrolled |
| 1701 | Electronic via Offline eBIRForms Package v7.9.5 or eFPS |
eBIRForms: ePayment gateways eFPS: eFPS-AAB where enrolled |
Important Tips
Use the Correct Software Version
For Form 1701-MS, specifically use Offline eBIRForms Package 7.9.6, not 7.9.5
Keep Proof of Payment
Always save and print your proof of payment when paying online. You'll need this when filing to the RDO
File Before Deadline
The deadline for filing Annual Income Tax Returns is typically April 15 of the following year
Verify Your Classification
Confirm that you qualify as a micro or small taxpayer before using Form 1701-MS
Common Mistakes to Avoid
Using Wrong Software Version
Don't use eBIRForms 7.9.5 for Form 1701-MS. You need version 7.9.6 specifically
Filing Without Payment
If you have tax payable, ensure you pay first before filing, or file and pay together at an AAB
Forgetting Proof of Payment
When filing electronically, you must submit your filed form WITH proof of payment to the RDO
Using Wrong Form
Make sure you're using the correct form based on your income type and taxpayer classification
Conclusion
RMC No. 037-2026 Simplifies Tax Filing
This circular provides micro and small taxpayers with more options for filing their Annual Income Tax Return, making compliance easier and more convenient.