BIR RMC No. 37-2026 Guide
Complete guide to electronic filing of BIR Form 1701-MS through Offline eBIRForms Package Version 7.9.6 for micro and small taxpayers
What you'll learn in this BIR RMC No. 37-2026 guide
This BIR RMC No. 37-2026 guide for micro and small taxpayers in the Philippines explains the electronic filing of BIR Form 1701-MS through the Offline eBIRForms Package Version 7.9.6, including step-by-step instructions, filing options, and compliance tips.
For related tax compliance guides, also see our BIR Business Registration Guide, BIR 1701Q Filing Guide, Philippines Tax Compliance SME 2026 Guide, and eBIRForms Filing Proof Guide.
What is BIR RMC No. 37-2026?
Revenue Memorandum Circular
BIR RMC No. 37-2026 is a Revenue Memorandum Circular issued by the Bureau of Internal Revenue that updates the filing guidelines for annual income tax returns
Amends RMC No. 20-2026
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
BIR Form 1701-MS
This is the Annual Income Tax Return for individuals classified as Micro and Small Taxpayers, used to report income earned during the taxable year and determine if income tax is payable
Why This Matters for Your Business
Convenient Filing Option
Provides another convenient option for filing your Annual Income Tax Return
Digital Tax Compliance
Supports the BIR's move toward digital tax compliance
Reduce Manual Errors
File more conveniently, reduce manual errors, and avoid long queues
Clearer Guidance
Gives clearer guidance on where to file, how to pay, and what options are available
Determine Your Taxpayer Classification
Micro Taxpayers
Gross sales or receipts not exceeding ₱3,000,000
Small Taxpayers
Gross sales or receipts from ₱3,000,001 to ₱20,000,000
Download the Correct eBIRForms Package
Download Version 7.9.6
Download the BIR Offline eBIRForms Package Version 7.9.6 from the official BIR website
Verify Compatibility
Make sure you're using the latest version to ensure compatibility with the updated filing requirements
Prepare Your Financial Records
Income Statements
Income statements for the taxable year
Expense Records
Expense records and receipts
Tax Payments Proof
Proof of tax payments made during the year
Previous Returns
Previous tax returns (for reference)
Taxpayer Identification
TIN and other taxpayer identification
Fill Out BIR Form 1701-MS in eBIRForms
Select the Form
Open the eBIRForms Package and select BIR Form 1701-MS
Personal Information
Fill in personal information (name, TIN, address)
Income and Deductions
Fill in income details, deductions and exemptions
Tax Computation
Complete tax computation and payment information
Choose Your Filing Method
Manual Filing
Electronic Filing
Pay Your Taxes (If Applicable)
Authorized Agent Bank
For manual filing with tax payable
ePayment Gateways
For electronic filing
Keep Proof of Payment
Save proof of payment for your records
Keep Proof of Filing
Save Electronic Confirmation
Save the electronic confirmation after successful filing
Print Tax Return
Print the tax return for your records
Future Reference
Keep proof of filing and payment for future reference
Stay Updated
Monitor BIR Announcements
Monitor BIR announcements for any updates or changes to filing requirements. Staying informed helps you avoid mistakes and remain compliant.
✓ Checklist for Filing BIR Form 1701-MS
⚖️ Decision Criteria: Manual vs Electronic Filing
Choose Manual Filing If:
- You prefer face-to-face transactions
- You need immediate assistance from BIR personnel
- Your internet connection is unreliable
Choose Electronic Filing If:
- You want to save time and avoid queues
- You're comfortable with digital systems
- You want to reduce manual errors
- You need to file outside office hours
💡 Tips for Smooth Filing
Use the latest eBIRForms version to avoid compatibility issues
Keep digital and physical copies of all documents
File before the deadline to avoid penalties
Double-check all computations before submission
Keep your TIN and taxpayer information handy
Use a stable internet connection for electronic filing
Save your work frequently in eBIRForms
Contact BIR hotline if you encounter technical issues
⚠️ Common Mistakes to Avoid
Using the wrong BIR form version
Filing with incorrect taxpayer classification
Incomplete or inaccurate information
Missing the filing deadline
Not keeping proof of filing and payment
Using outdated eBIRForms package
Forgetting to validate before submission
Incorrect tax computations
Conclusion
BIR 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.
By following this guide and staying updated with BIR issuances, you can file your taxes accurately, avoid mistakes, meet deadlines, and remain compliant with Philippine tax requirements. The move toward digital tax compliance benefits everyone by making the process more efficient and accessible.
Remember: Proper tax compliance is essential for your business's long-term success and legal operation in the Philippines.