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 eBIRForms Package 7.9.6, pertinent provisions of Revenue Memorandum Circular No. 20-2026 dated March 16, 2026 is hereby amended to read as follows:
IV. GUIDELINES IN THE FILING OF BIR FORM NOS. 1701-MS, 1701 AND 1701A
In response to the inquiries raised by micro and small taxpayers regarding the filing of their AITRs, following guidelines are hereby issued to clarify the applicable procedures and provide guidelines are hereby issued to clarify the applicable procedures and provide guidance in the filing of BIR Form Nos. 1701-MS, 1701, and 1701A.
All internal revenue officials, employees, and others concerned are hereby enjoined to give this Circular as wide a publicity as possible.
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