Revenue Memorandum Circular No. 036-2026

This Circular is issued to announce the availability of the Offline eBIRForms Package Ver. 7.9.6.0, which can be downloaded form the BIR Website.

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

1. Inclusion of BIR Form No. 1701-MS August 2024 [Annual Income Tax Return For Individuals Classified as MICRO or SMALL Tapayers], which shall be filed on or before the 15th of April each year covering income of the 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 extended to May 15, 2026. Taxapayers 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:

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 reutrn 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.

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